Business tax - jigyoshozei

Japanese: 事業所税 - じぎょうしょぜい

The financial demand for urban environment improvement caused by the concentration of population and businesses has increased significantly, and in order to address this, the Local Tax Law was established as a special tax for municipalities to cover the costs of projects related to the development and improvement of the urban environment in large cities as part of the tax reform in 1975 (Local Tax Law, Article 701-30). The tax bodies for the business establishment tax are cities designated by government ordinance under the Local Autonomy Law, cities with existing urban areas as stipulated in the Capital Region Development Law or existing urban areas as stipulated in the Kinki Region Development Law, and specified cities with a population of 300,000 or more. The tax is levied on the person conducting the business or the builder of the building for business use on the new construction or expansion of a building for business use conducted by a corporation or individual at a business establishment, etc. The tax base for existing establishments is (1) the floor area of the building used for the establishment for the asset tax, (2) the total salary of employees for the employee tax, and for new or expanded establishments, the floor area of the building used for the establishment. The tax rates are 600 yen per ^{square meter} for the asset tax, 0.25% for the employee tax, and 6,000 yen per square ^meter for new or expanded establishments (1992). Corporations are required to file and pay within two months of the end of each business year, and individuals are required to file and pay by March 15 of the following year. Establishments with a total floor area of less than a certain size are not taxed, and public interest corporations and those used for specific purposes such as agriculture and fishing are exempt from tax.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

人口，企業の集中に伴う都市環境の整備のための財政需要の増大は著しく，これに対処するため，1975年度税制改正の一環として「大都市の都市環境の整備および改善に関する事業に要する費用」にあてるための市町村の目的税として創設された (地方税法 701の 30) 。事業所税の課税団体は，地方自治法による政令指定都市，首都圏整備法に規定する既成市街地または近畿圏整備法に規定する既成都市区域を有する市，人口 30万以上の特定市で，事業所などにおいて法人あるいは個人の行う事業または事業所用家屋の新築もしくは増築に対し，当該事業を行う者または当該事業所用家屋の建築主に対し課税する。課税標準は，既設の事業所について，(1) 資産割については事業所用家屋の床面積，(2) 従業者割については従業者の給与総額，新増設事業所については新増設事業所用家屋の床面積となっており，税率は，資産割が 1m²あたり 600円，従業者割が 0.25%，新増設事業所については 1m²あたり 6000円とされている (1992年) 。申告は，法人の場合は各事業年度終了の日から2カ月以内に申告納付し，個人の場合はその年の翌年3月 15日までに申告納付する。なお，事業所の合計面積などが一定規模未満のものは課税されず，公益法人および農業，漁業など特定の用途に用いられている場合には非課税扱いとなる。

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