{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"325AC0000000226","law_num":"昭和二十五年法律第二百二十六号","law_num_era":"Showa","law_num_year":25,"law_num_type":"Act","law_num_num":"226","promulgation_date":"1950-07-31"},"revision_info":{"law_revision_id":"325AC0000000226_20261001_508AC0000000002","law_type":"Act","law_title":"地方税法","law_title_kana":"ちほうぜいほう","abbrev":"","category":"地方財政","updated":"2026-09-11T15:09:26+09:00","amendment_promulgate_date":"2026-03-31","amendment_enforcement_date":"2026-10-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"508AC0000000002","amendment_law_title":"地方税法等の一部を改正する法律","amendment_law_title_kana":null,"amendment_law_num":"令和八年法律第二号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Article","attr":{"Num":"72_49_14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業主控除）"]},{"tag":"ArticleTitle","attr":{},"children":["第七十二条の四十九の十四"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["事業を行う個人については、当該個人の事業の所得の計算上二百九十万円を控除する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["前項の場合において、事業を行つた期間が一年に満たないときは、同項に規定する控除額は、二百九十万円に当該年において事業を行つた月数を乗じて得た額を十二で除して算定した金額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["前項の月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。"]}]}]}]}}