（イ）外国法人

平成6年度末現在における都内の外国法人数（法人事業税、法人住民税の課税対象となるもの）は1,055社である。

こうした外国人、外国法人に対して都税をPRするために、都税ガイドブックの英語版、中国語版、ハングル版を作成し、都民等に配布している。

外国語版都税ガイドブックでは、見開きの左側に外国語、右側には同じ内容を日本語で対訳形式で表示している。また、都税のほか、主な国税についても解説している。

さらに、

�@　担当する行政機関（所在地及び担当地域を含む。）

�A　課税及び納税方法の概要、口座振替納税制度

�B　閲覧・証明、不服申立て、納期等

について説明しており、一冊のガイドブックでひととおり日本の税金の知識が身につくように構成されている。

なお、これらの冊子は、都を訪れた外国の使節団・外国の学識経験者にも貴重な資料として活用されている。

（参考）英語版ガイドブック都税

�V　Taxes on Corporate Income and Profits

1　Metropolitan and municipal inhabitant taxes on corporations (Excluding taxation at. the interest rate on Metropolitan inhabitants tax.)

These taxes are levied on corporations whose offices or business establishments are located within the Tokyo Metropolitan Prefecture as "corporate inhabitant tax."

The Tokyo Metropolitan Government levies Metropolitan inhabitant tax on corporations located in 23 wards of the Metropolitan Prefecture Tokyo as special measures of the government adding up the amount for municipal inhabitants tax . However, the Tokyo Metropolitan Government and competent municipalities separately levy Metropolitan and municipal inhabitant tax on corporations located outside 23 wards in the Tokyo Metropolitan Prefecture. Taxation consists of a corporation tax rate and per capital rate.

｡?axpayers:

(｡) Corporations and associations without juridical personality and whose offices and business establishments are located within the Tokyo Metropolitan Prefecture.

With regard to corporations that maintain dormitories, sanatoriums, lodgings and club houses as well as public service corporations which were not established for profit and are not engaged in continuous transactions entered into for profit, taxation on at the per capital rate is applied only for inhabitant tax.

(｢) Foreign corporations whose branches, offices, plants, mines and other facilities necessary for business performance are located within the Tokyo Metropolitan Prefecture.

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