法令番号: 法律第110号
公布年月日: 昭和23年7月7日
法令の形式: 法律

審議経過

I hereby promulgate the Law amending the Local Tax Law.
Signed:HIROHITO, Seal of the Emperor
This seventh day of the seventh month of the twenty-third year of Showa (Iuly 7, 1948)
Prime Minister　ASHIDA Hitoshi
Law No.110
The Local Tax Law Contents
Chapter I General Provisions
Section I Common Rules
Section II Imposition
Section III Collection
Subsection I Ordinary Collection
Subsection II Exordinary Collection
Chapter II Ordinary Taxes
Section I Do, Urban or Rural Prefectural Taxes
Section II Ciry, Town or Village Taxes
Subsection I Surtaxes on Do, Urban or Rural Prefectural Taxes
Subsection II Independent Taxes
Chapter III Special Purpose Taxes
Chapter IV Supplementary Rules
Chapter V Penalties
Supplementary Provisions
Chaptar I General Provsiions
Section I Common Rules
(Definition of Words)
Article 1.　In this Law, local bodies shall mean the Do (Hokkaido), urban or rural prefectures, and the cities, the towns and the villages, and local taxes shall denote Do, urban or rural, prefectural taxes, and city, town or village taxes.
Under the present Law, the provisions relating to the Do and urban or rural prefecture shall apply with the necessary modifications to the To (Tokyo Metropolis) and special cities. In this case "Do, urban and rural prefectures." "Do, urban and rural prefectural taxes." "Do, urban and rural prefectures inhabitants tax" "governor of Do, urban and rural prefecture," "Do, urban and rural prefectures officials" "taxation officials or Do, urban or rural prefectures" or "bylaws of the Do and urban or rural prefectures" shall read respectively "Tokyo Metropolis" or "Special Cities," "Tokyo Metropolis taxes" or "special city taxes," "Tokyo Metropolitan inhabitant tax" or "special cty inhabitant tax," , 'The governor of Tokyo Metropolis or Mayors of Special Cities, "officials of Tokyo Metropolis" or "officials of special cities," "taxation officials of Tokyo Metropolis" or "taxation officials of special cities," and or bylaws of Tokyo Metropolis "or" bylaws of special cities."
Under the present Law, in cases where the provisions relating to cities, towns or villages shall apply to cities, towns or villages in Tokyo Metropolis, "governor of Do, urban or rural prefecture" mentioned in such provisions shall read "governor of Tokyo Metropolis."
With regard to the application of this Law to the whole affairs association it shall be deemod to bear town or village.
(Categories of Local Taxes)
Article 2.　Such taxes as may be imposed as Do, urban or rural prefecturel taxes shall be as follows:
1.　Ordinary tax.
Indepenpent tax.
2.　Special purpose tax.
Such taxes as may be imposed as city, town or village taxes shall be as follows:
1.　Ordinary tax.
Surtax on a Do, urban or rural prefectural tax.
Independent tax.
2.　Special purpose tax.
(Form of provisions)
Article 3.　Such matters as are necesary with respect to local taxs and their imposition and collection in local bodies shall be provided in bylaws.
Section II Imposition
(Texpayers)
Article 4.　Any person who has his residence. his abode, his house and site, his office, his place of onterprise or his place of professional service in local bodies shall be under obligation to pay the local taxes.
Any person who owns, uses or occupies land, a house or an object in a local body, even though he does not fall under the provisions of the preceding paragraph, shall be under the obligation to pay the local taxes to be imposed on the said land, house or object or the income therefrom and any person who engages in prescribed kind of transactions within a local public body shall be under obligation to pay the local taxes to be imposed on such transactions.
(Succession of Tax Obligation)
Article 5.　In case of the amalgamatiom of juristic persons, a juristic person who remains to exist after the amalgamation or is newly established in consequence of the amalgamation shall be under obligation to pay the local taxes which shall be imposed on the juristic person who has ceased to exist in consequence of the amalgamation.
If, in case of the dissolution of a juristic person, his remaining assets are distributed without paying the local taxes to be imposed on him, his liquidators, under joint responsibility, shall be under the obligation, to the extent of the value of the remaining assets, to pay the lacal taxes which shall be imposed on such juristic person.
In case a succession commences, the heir or the inheritance foundation shall be under obligation to pay the local taxes which shall be imposed on the succeeded person with respect to the relevant facts which exist before the commercement of the succession;provided that the successor who has been permitted of limitted succession shall be under obligation, to the extent of the value of the property which is obtained through succession, to pay the local taxes.
(Non Taxation concerning object of Taxation outside the Local Body)
Article 6.　A local tax shall be imposed on the land, the house or the object which a tax payer owns, uses or occupies or the income thereof outside the boundary of a local body. The same shall apply to the business or professional service which is carried on by establishing a place of business, enterprise or professional service outside the boundary of a local body, or the income thereof.
(Amount of Income to be Tax Imposition Standard in Enterprise Tax)
Article 7.　The total amount of income to be the imposition base of the enterprise tax to be imposed on the person who engages in a line of enterprise by establishing several places of enterprise in more than one prefecture shall be fixed by the Governor of the prefecture in which the main enterprise office is located.
The amount of income to be the imposition base of the enterprise tax to be imposed by the prefctures concerned on the person who engages in a line of enterprise establishing the places of enterprise in two or more prefectures shall be fixed by Governor mentioned in the preceding paragraph.
In case a prefectural Governor mentioned in Par.1 has fixed the total amount of income, he shall decide without delay the amount of income to be the imposition base of the enterprise tax to be imposed by the prefectures concerned and notify the same to the prefectural Governors concerned (excluding the prefectural Governor mentioned in Par.1. The same shall spply in this Article hereinafter) in accordance with the provisions mentioned in the preceding paragraph.
In case the prefectural Governor concerned has filed an objection against the amount of income decided in accordance with the provisions of Par.2 by the prefectural Governor mentioned in Par.1, the amount of income shall be decided by the Prime Minister
The protest mentioned in the preceding paragraph shall be fixed within 30 days after the date of receipt of the notification in accordance with the provisions of Paragraphs 3.
In case the Prime Minister receives the objection mentioned in Par.4, he shall settle the same within three months.
The Prime Minister may amend the total amount of income or the amount of income decided by the prefectural Governor mentioned in Par.1 in accordance with the provisions mentioned in Par.1 or 2, if in case he considers in specially necessary.
(Basic Tax Amount to be the Imposition Base, of the Surtax on Enterprise Tax)
Article 8.　The amount of basic tax which shall be the standard of imposition of surtax on enterprise tax (including rate on enterprise tax) to be imposed by the cities, towns or villages concerned on a person who engages in enterprise by establishing places of enterprise in two or more cities, towns or villages in one and the same prefecture or two or more prefectures shall be in accordance with the provisions prescribed in the following items:
1.　The amount to be decided dy the Governor of the Do, urban or rural prefecture with respect to the cities, towns and villages concerned in a case where the cities, towns and villages concerned exist in one and the same prefecture.
2.　The amount of tax of the Do, urban or rural prefecture concerned based on the amount of income which has been decided in accordance with the provisions of the preceding Article, if the city, town or village concerned within the boundary of one urban or rural prefecture is one in the case where the cities, towns or villages concerned exist in two or more urban or rural prefectures.
3.　The amount to be decided by the Governor of the Do, urban or rural prefecture with respect to the cities, towns or villages concerned on the basis of the amount of tax of the urban or rural prefecture concerned based on the amount of income which has been decided in accordance with the provisions of the preceding Article, is the cities, towns or villages concerned within the boundary of one urban or rural prefecture are two or more in a case where the cities, towns or villages concerned exist in two or more urban or rural prefectures.
The amount of basic tax which has been decided in accordance with the provisions of the preceding paragraph shall forthwith be given notice by the governor of the urban or rural prefecture to the mayor of the city, town or village concerned.
In casc where the mayor of the city, town or village concerned files an objection in respect of the amount off basic tax which has been decided by the governor of Do, urban or rural prefecture in accordance with the provisions of item 1 or 3, Par.1, the amount of basic tax shall be decided by the Prime Minister.
The provisions of Pars.5 and 6 of the preceding Article shall apply with the necessary modification to the case contemplated in the preceding pasagraph.
(Basic Tax for Imposition Rate of Fishing Rights Tax-Surtax)
Article 9.　The amount of basic tax to be the imposition base of the surtax on fishing right tax to be imposed by the interested city, town and or village in case fishing-ground (including the area established to restict or forbid fishidg which will be harmful to fishing in the said fishing grounds) extends over several cities, towns and or villages, shall be based on the quotient of the basic tax divided proportionally by the area of the fishing-ground.
(Tax Impsition consequent on the Occurrence and Disappearance of Tax Obligation)
Article 10.　On any person who has ceme under the obligatson of taxtaion after the date of imposition of a local tax which is an annual tax or a term tax, the local tax shall he imposed on monthly proportional basis from the month following the month in which such obligation has occurred.
On any person whose obligation of taxation has ceased to exist after the date of imposition of the local tax mentioned in the preceding paragraph, the local tax shall be imposed on monthly proportional basis up to the month in which such obligation has ceased to exist.
In cases where the object for tax has been succeeded after the imposition of the local tax contemplated in Par.1, the tax payment of the preceding tax payer shall be deemed to be the tax payment of the succeeding tax-payer, and the provisions of the preceding two paragraphs shall not apply.
With respect to boat tax, bicycles tax, safe tax and other tax items prescribed in ordinance, (to exclude those for the acquisition os goods) the amount of imposition stated in the tax-writ or tax-order-note which has already been delivered shall, notwithstanding the provisions of Par.2, not be altered, in cases where the obligation of taxation has ceased to exist after the imposition.
Concerning the one and the same object of tax in cases where the obligation of taxation has ceased to exist in one local body and the same has come into existence in other local body, the local body in which the obligation of taxation has come into existence shall not impose such portion of the local tax as has been imposed by the local body in which the obligation of taxation has ceased to exist.
On any person whose obligation of taxation has come into existence after the date of imposition of a local tax which is a monthly tax, the local tax shall be imposed from the month following the month in which such obligation has occurred, on any person whose obligation of taxation has ceased to exist after the date of imposition, the whole amount for the month in which such obligation has ceased to exist shall be imposed.
(Total Amount of Standard Imposition and Standard Imposition Rate)
Article 11.　Concerning taxes for which the standard total amount of imposition of the standard imposition rates are designated local bodies may not be imposed in excess of such designation except in the case where special financial necessity may be deemed to exist.
(Imposition Rate by Annual Category)
Article 12.　The rate of imposition of enterprise tax (including rate on enterprise tax) of a judicial person shall be in accordance with rate of imposition as prescribed for the fiscal year to which the closing day of its business year or the date of its amalgamation or liquidation pertains.
The rate of imposition of surtax on urban or rural prefectural tax (including rate on independent tax of urban or rural prefectural tax and rate on independent tax of city, town or village tax) shall be in accordance with the rate of imposition as prescribed for the fiscal year to which the basic tax pertains;provided, however, that the rate of imposition of surtax on enterprise tax of a judicial person shall be in accordance with the rate of imposition as prescribed for the fiscal year to which the closing day of its business year or the day of its amalgamation or liquidation portains.
(Tax Imposition Exclusion)
Article 13.　With respect to the following, local tax shall (excluding mine product tax, admission tax, ligner consumption tax, electricity and gas tax, timbor transport tax and amusement and drinking and eating tax, surtaxes thereof and amusement and drinking and eating rati) not be imposed;however, that this shall not apply in cases where the land, houses or goods enumerated in Items 2 to 6 inclusive are used to obtain benefit for other purposes and tax is imposed on the person who derives benefit by the use thereof as well as in cases where land, house or good enumerated in Item 2 and 4 to 11 inclusive are used for fees red tax imposed on the owner thereof:
1.　Enterprise or conduct of the national government, Local Bodies or other Public Bodies prescribed in cabinet order or ordinance.
2.　Land, houses or goods for official or public us by the national government, the Local Bodies or other Public Bodies prescribed in cabinet orders or ordinances.
3.　Land, house or goods owned by the national goevenment or the Local Bodies.
4.　Building and its precincts or grounds appropriated for the use of a religious juristic person.
5.　Cemetery.
6.　Roads for the public use, land for the railways, land for track, land for the use of canals and ground for the use of water-supply.
7.　Water supply and drainage facilitation'reservoir, dykes and wells and ditches.
8.　Forest reserve.
9.　Houses designated as national treasures, historical places or popular scenic spots.
10.　Land and houses for use in direct fostering and education by schools (this shall mean any school mentioned in Art.1 of the School Education Law (Law No.26 of 1947) and any school designated by the Prime Minister).
11.　School welfare enterprise for which application for commencement enterprise has been made in accordance with the provisions of Article 3 of the Social Welfare Enterprise Law (Law No.59 1938) Judicial Protection Enterprise based on Judicial Protection Enterprise Law (Law No.42 1939) and land and honse for use of child welfare facilities in accordance with the Child Welfare Law (Law No.164, 1947).
12.　Enterprise of Pensions Bank, common People's Bank Finance Rehabilitation Bank.
13.　Enterprise of Japan Education Association.
14.　Enterprise of Public Price Adjustment Corporation (Kodan), Public Liquor Distribution Corporation Public Food Distribution Corporation, Public Fertilizers Distribution Corporation, Pulic Provisions Distribution Corporation, Public Food Distribution Corporation, Public Fertilizers Distribution Corporation, Public Provisions Distribution Corporation, Public Feed Distribution Corporation Public Oils and Fat Distribution Corporation'Public Industry Rehabilitation Cprporation, Pnblic Foreign Trade Corporation, Public Fuel Distribution Corporation, Public Petroleum Distribution Corporation and Public Shipping Corporation.
15.　Enterprise of health insurance associations, federation of health insurance associations, enterprise of people's health insurance associations and Federation or people's health insurance associations national health insurance enterprise of juristic persons who carry out national health insurance enterprises and enterprise of agricultional mutual benifit association, fishing vessels insurance association and wooden vessels insurance association.
16.　Money and articles received as insurance payment in accordance with the provisions of the Health Insurance Law (Law No.70, 1922). National Health Insurance Law (Law No.60, 1938) Mariner's Insurance Law (Law No.73, 1939) Welfare Annuities Insurance Law (Law No.60, 1938) Labor Damages Compensation Insurance Law (Law No.30, 1947) Unemployment Allowance Law (Law No.145, 1947) and Unemployment Insurance Law (Law No.146, 1947).
17.　Aid money and articles received as payment in accordance with provisions of Livelihood Protection Law.
18.　Damages compensation money received in accordance with the provisions of Labor Standards Law (Law No.49, 1947).
19.　Tools, implements and machines directly used for working mines and sand mines and designated by the Prime Minister.
20.　Acquisition of land, house or goods consequent on inheritance.
21.　Acquisition of land, house or goods consequent on amalgamation of juristicpersons.
22.　Acquisition of real property in a case where real property is transferred on the basis of transfer contract of the whole insurance contract by the company in accordance with the provisions of the Insurance Enterpise Law (Law No.41, 1939)
23.　Acquisition of real property in the case where assets under trust are transferred from the trustor to trustee and where by reason of the trust that only the trustor is the person who derives benefit from the original principal of the trust funds of and transfer the trust funds or transferred from the trustee to the person who derives benefit and in the case where the trustee are replaced.
24.　Enterprise of housing associations and acquisition of house or land therefor of members of association in accordance with the provisions of Housing Association Law (Law No.66, 1921)
(Tax Imposition Exemption and Unequal Tax Imposition for Reasons of Public Welfare and Others)
Article 14.　In cases where it shall be deemed that the imposition of tax is improper by reason of the public welfare or other reasons, local bodies may dispense with the imposition of tax.
In cases where it is necessary to do so by reason of the public welfare or other reasons, local bodies may impose unequal tax.
(Unequal Tax Imposition and Partial Tax Imposition according to Benefit derived)
Article 15.　With respect to the matters which are specially for the benefits of a part of a local body, a local body may impose unequal tax or may impose tax on a part thereof.
Section III Collection
Division I. Ordinary Collection
(Collection of Do, Urban and Rural Prefectural Tax and the Obligation of Cities, Towns snd Villages concerning Tax Obligation)
Article 16.　A city, town and village shall be under the obligation to collect the urban or rural prefectural taxes within the respective city, town or village and to transfer the same to the urban or rural prefceture concerned; provided that, this shall not apply in case they are collected in accordance with the provisions of Art.18, Par.2, Art.36, Par.1, or Art.44, Par.1.
An urban or rural prefecture shall, in accordance with the provisions of urban or rural prefectural bylaws, deliver the expenses for dealing with the affairs to the cities, towns or villages concerned according to the collected amount of money and the number of tax-order-notes, in order to compensate for the expenses for collection contemplated in the provisions of the preceding paragraph.
(Exemption of Tax Obligation concerning prefectural Tax of City, Town or Village)
Article 17.　In a case where a city, town or village has lost the collected Do, urban or rural pefrectural tax, when the Do, urban or rural prefecture recognizes that it was caused by a natural calamity or other inevitable similer causes, it shall, on the application of the city, town or village, remiburse an amount corresponding to the tax which was lost upon a resolution of its assembly, within thirty days from the date on which it should have been paid in.
A city, town or village may, when it is dissatisfied with the disposal of the Do, urban or rural prefecture provided for in the preceding paragraph, make an appeal to the Prime Minister.
The presentation of the appeal provided for in the preceding paragraph shall be made within twenty-one days from the date on which the resolution mentioned in Par.1, was taken or the period provided for in the same paragraph has elapsed without action being taken thereon.
Upon receipt of an appeal, the Prime Minister shall make a decision thereon within three month.
(Ordinary Collection of Prefectures Tax)
Artice 18.　In the instance of imposing and collecting a Do, urban or rural prefectural tax, the governor of the Do, an urban or rural prefectural, or a Do, urban or rural prefectural officials to whom he has delegated his powers (to be called a Do, urban or rural prefectural taxation official, the same shall apply hereinafter.) shall issue the tax-writs to cities, towns and villages. The mayors of cities, towns or headmen of villages or officials to whom they have delegated their powers (to be called a city, town, or village taxation officials, the same shall apply hereinafter.) shall draw up th tax-order-notes in conformity to the tax-writs and deliver such tax-order-notes to the tax payers.
The governor of the Do, urban or rural prefecture or Do, urban or rural prefectural taxation official may deliver the tax-notes to the tax-payers directly.
(Ordinary Collection of City, Town or Village Tax)
Article 19.　In the instances of imposing and collection a city, town and village tax, the mayors of cities, towns, and headmen of villages or city, town or village officers to whom he has delegated his power may deliver the tax write the tax-payers.
(Time of Completion of Tax Obligation and Others)
Article 20.　Any tax-payer who has received the tax-order-note contemplated in Art.18, Par.1, or the tax-writ contemplated in the preceding article shall have discharged the obligation of taxation when he has paid the amount of tax to a city, town or village and obtained the receipt thereof.
Any tax-payer who has received the tax-writ contemplated in art.18, Par.2, shall have discharged the obligation of taxation when he has payed the amount of tax to the Do or an urban or rural prefecture and obtained the receipt therefor.
A city, town or village shall have discharged the obligation of tax-transfer when it has payed the collected Do, urban or rural prefectural taxes to the urban or rural prefecture and obtained the receipt therefor.
In case the method of post-office-savings-transfer has been resorted to with respect to the payment or transfer of tax, a tax-payer or a city, town or village shall have discharged tax obligation when he has paid the amount of tax to the post-office.
(Safeguards against Ultra Vires or Mestaken Tax Imposition etc.)
Article 21.　In cases where any person who has been subjected to the imposition of urban or rural prefectural taxes, considers illegality or error to exist, in respect of such imposition he may file an objection with the Governor of the Do, urban or rural prefecture within 30 days from the day on which he has received a tax-writ or tax-order-note.
If in the case mentioned in Art.51, Par.1, a city, town or village recognizes illegality or error to exist in respect of the allotment of the total amount of imposition of Do, urban or rural prefectural inhabitant tax, it may file an objection with the governor of the Do, urban or rural prefecture within thirty days from the day on which it has received the notice thereof.
In cases where any person who has been subjected to the imposition of city, tow or village tax considered illegality or error to exist in respect of such imposition, he may file an objection with the mayor of a city, town or the headman of village within 30 days from the day on which he has received the tax-writ.
In the case of the preceding paragraph, any person who has received the decision of a mayor of a city, town or a headman of a village and is dissatisfied with the decision of the same, he may appeal to the governor of a Do, urban or rural prefecture.
Concerning the matters provided for from Paragraphs 1 to 3 inclusive, no action shall be brought in court until the decision on the objection provided for in Paragraphs 1 and 2 the decision provided for in the preceding paragraph has been obtained.
Concerning the decision provided for in Paragraph 4, the mayor of a city, town or the headman of a village and the city, town or village taxation officials may bring action in court.
The provisions of Art.256, Pars.2 to 4 inclusive and Art.257 of the Local Autonomy Law (Law No.67, 1947) shall apply with the necessary modifications to the case contemplated in Paragraphs 1 to 4 inclusive.
(Letter of Reminder)
Article 22.　In case any tax-payer who has received the tax-writ or tax-order-note of a Do, urban or rural prefectural tax or the tax-writ of a city, town or village tax, fails to pay the amount of tax in full on the date of payment, the Governor of the Do, urban or rural prefecture, Do or prefectural taxation official, the mayor of a city, town or the headman of village or city, town or village taxation official shall issue a letter of reminder by the twentieth day from the date of payment at the latest.
In a letter of pressing a reasonable time-limit shall be prescribed as within the peried of time provided in bylaw.
Local bodies under special circumstances may decide by bylaw a time-limit different from that provided in Par.1.
(Fees for Letter of Reminder)
Article 23.　Local bodies shall collect fees in cases where a letter of reminder contemplated in the last preceding article has been issued.
Such fee as relates to the care where a city, town or village officer has been caused to issue a letter of reminder with respect to urban or rural prefectural taxes shall come under the revenue of the city, town or village concerned.
(Dispesition against Non-Payment of Tax)
Article 24.　In case a person who has received the letter of reminder provided in Art.22 fails to pay in full the amount of tax and the fee for the letter of reminder on the date fixed, by the letter of reminder the governor of the Do, urban or rural prefecture or a Do, urban or rural prefectural taxation official or mayor of city, town or head of village or city, town or village taxation official delegated shall dispose of the case within the period of time provided in bylaw in conformity to the procedure of the disposition against non-payment of national taxes.
Any person who has been aggrieved with the disposition prescribed in the provisions of the preceding paragraph may file an appeal with the governor of a Do, urban or rural prefecture.
Concerning the matters provided for in Par.1, action shall not be brought in court until the decision provided for in the preceding paragraph has been obtained.
With respect to the arbitration contemplated in Par.2 in respect of city, town or village tax, the mayor of a city town or the headman of a village, or a city, town or village taxation officer may also bring an action in the court.
Among the dispositions prescribed in the provisions of Par.1, the public sale of attached goods shall be suspended until the disposition with respect to attachment becomes conclusive.
The disposition prescribed in Par.1, may be executed outside the boundary of the local body concerned.
The provisions of Art.257 of the Local Autonomy Law shall be applied with necessary modifications to the cases contemplated in Par.2.
(Fees on Arrears)
Article 25.　In case a latter of reminder has been sent, the fee on arrears shall be collected calculating at the rate of 30 sen per diem for 100 yen (a fractional sum less than 100 yen shall be discarded) a day multiplied by the number of days from the day following the date of payment of tax or of the attachment;provided that this shall not apply in the case coming under one of the following items:
1.　In a case the amount of tax per sheet of tax writ or tax-order-note is less than 100 yen.
2.　In case the collection is effected by moving up the date of payment.
3.　In case the order of tax payment or its reminder is effected by means of public announcement because the permanent residence and address of the tax-payer is unknown or he is not in this country.
4.　In case extenuating circumstances are considered to exist with regard to arrears.
In a case where the amount of tax and its reminder fee have been paid in full on or before the date stipulated in the letter of reminder, the fee on arrears shall not be collected.
(Priority Rights and others)
Article 26.　The collection of the local tax, its reminder fee, the fee on arrears and the disposition-fee for arrears (to be called collecting sum of local bodies. The same shall apply hereinafter.) shall have priority right next to the national tax and its reminder fee, the fee on arrears and the disposition fee for arrears (to be called national collecting sum. The same shall apply hereinafter.);
With respect to additional collection, refund and prescription of collecting sum of local bodies, the provisions concerning national tax shall apply;provded, however, that the prescription of the city, town or village tax which is a surtax and is to become taxable in consequence of the determination of a basic tax shall precede from the day of the determination of the basic tax.
The provisions of Art.24, Pars.2 to 4 inclusive of this Law and Art.257 of the Local Autonomy Law, shall apply with the necessary modifications to the cases contemplated in the preceding paragraph.
(Collection by Advancing Date for Same)
Article 27.　In cases where the tax-payer comes under any of the following items, with respect to the local tax the tax-writ or tax-order note of which has already been delivered, the whole amount of the tax may be collected in full for those only which are deemed impossible to collect prior to due date of payment:
1.　In case one undergoes the disposition in arrearage with respect to national tax, local tax or other public charges;
2.　In case a person undergoes compulsory execution;
3.　In case a person has been adjudicated to be insolvent;
4.　In case an heir has acknowledged of limitted succession;
5.　In case public auction has commenced;
6.　In case a juristic person has dissolved;
7.　In case it is apprehended that a tax-payer intends to evade the payment of tax.
With respect to the collection prescribed in the provisions of the preceding paragraph, the provisions with respect to the collection of national tax shall apply thereto.
(Postponement of Tax Payment)
Article 28.　In accordance with the provisions of bylaw, the Governor of the Do, urban or rural prefecture or the mayor of a city, town or the headman of a village may permit the postponement of tax-payment to a tax payer who is placed under special circumstances.
(Reduction or Exemption)
Article 29.　The Governor of the Do or of an urban or rural prefecture or the mayor of a city, town or the headman of a village may, upon a resolution of the urban or rural prefectural assembly or of the city, town or village assembly, reduce or exempt the payment of local tax in a case of natural calamity or other similar special circumstances or a person who is receiving public or private relief or assistance for livelihood due to poverty or a person who is placed under similar special circumstances.
(Succession to Obligation to pay Tax Collections Amount)
Article 30.　If, in the case of the amalgamation of juristic persons, the tax Collections of local body from the juristic person who has ceased to exist remain unpaid, on account of such amalgamation the juristic person who continues to exist after amalgamation or the juristic person who has been created through amalgamation shall be under the obligation to pay the same.
If, in the case of the dissolution of juristic persons, the remaining assets have been distributed without paying the tax collection amount of local bodies, the liquidators shall be under obligation of paying the same under joint responsibility up to the extent of the value of the remaining assets.
If, in a case where succession has commenced, the tax collection amount of local bodies of the person succeeded to remain unpaid with respect to the matters which existed before the commencement of succession the heir of the inheritance foundation shall be under obligation to pay the same;provided, however, that the heir who has been acknowledged of limited succession shall be under the obligation of tax-payment up to the extent of the value of the property acquired through accession.
(Joint Obligation of Tax Payment)
Article 31.　With respect to the tax collection amount of local bodies concerning a common property, a joint enterprise, any goods accruing from joint enterprise or a joint action, the tax-payers shall, under joint responsibility be obliged to pay the same.
If, in a case where the transfer of mining right has occurred through a cause other than public sale or auction, the tax collection amount of local bodies concerning mine-lot-tax (to include surtax) remain unpaid, the acquirer of the mining right shall be under the obligation of paying the same in joint responsibility with the former holder of the said mining right.
(Treatment of Excess Tax Payment)
Article 32.　If the paid-in amount of a local tax is in excess, such excessive amount may be defrayed for the payment of an unpaid tax.
(Tax-payment Administrator)
Article 33.　A tax-payer shall in a case where he has no residence, abode, office or place of enterprise in the place where the tax payment is to be made, appoint a tax-payment administrator in the locality of tax payment from among such persons as reside therein to cause such person to execute all matters concerning tax payment and report the fact in accordance with the provisions of by-law to the governor of a Do, urban or rural profectnre and a mayor of a city, town or a headman of village with respect to the Do, urban or rural prefecture tax and to the mayor of a city, town or the headman of village with respect to a city, town or village tax. The same shall apply when administrators of tax payment have been charged.
(Delivery of Documents)
Article 34.　The tax writ, the tax-order-note, the letter of reminder and the documents relating to the disposition of arrears shall be delivered to the residence, abode, office or place of business of the addressee;in a case where the addressee is an inheritance foundation which keeps an administrator of property, the above mentioned documents shall be delivered to the residence or abode of the administrator of property.
In cases where an administrator of tax-payment has been appointed, the delivery to his residence, abode, office or place of business shall be, limited to the tax-writ, the tax-order-note and the letter of reminder.
(Delivery of public notice)
Article 35.　In cases where any person who is to receive the delivery of documents declines the receipt of documents at his residence, abode, office or place of business, is not known or is not residing in the country, the gist of the documents shall be given public notice in accordance with the provisions of bylaws, and it shall be deemed that the delivery of the documents has been completed when seven days have elapsed after the first day of public notice.
Division II. Special Collection
(person Object to collect Special Taxes)
Article 36.　With respect to the following local taxes, local bodies may cause any person who has facilities for cellection to collect the same:
1.　Mine Product Tax　Surtax on Mine Product Tax　―
2.　Admission Tax　Surtax on Admission Tax　―
3.　Liquor consumption Tax　Surtax on Liquor Consumption Tax　―
4.　Electricity and Gas Tax　Surtax on Electricity and Gas Tax -　―
5.　Telephone Right Tax　Surtax on Telephone Right Tax　Rate on Telephone Right Tax
6.　Timber Trade Tax　Surtax on Timber Trade Tax -　―
7.　Amusement, Eating and Drinking Tax　Surtax on Amusement, Eating and Drinking Tax　Date on Amusement, Eating and Drinking Tax
8.　Bath Taking Tax　Surtax on Bath Taking Tax　Rate on Bath Taking Tax
9.　Butchery Tax　―　Rate on Butchery Tax
10.　Advertisement Tax-　―　Rate on Advertisement Tax
11.　Other tax item designated by the Prime Minister.
A tax payer provided for in the preceding paragraph (hereinafter to be called person obliged to collect special taxes) shall be under obligation to pay local taxes which he has to collect to the local public body.
Concerning the collection of local taxes provided for in Par.1, the provisions of Art.18 or Art.19 may not apply.
(Paying in of an Amount corresponding to Taxes by Persons obliged to collect Special Taxes)
Article 37.　A person obliged to collect special taxes shall pay in an amount of money corresponding to the amount of local tax which he shall collect to the Do, urban or rural prefecture, in the case of Do, urban or rural prefectural tax and to the city, town or village in the case of city, town or village tax up to and prior to the date provided for in bylaw.
(Return of the Amount which cannot be collected by Person obliged to collect Special Taxes)
Article 38.　When a local body recognizes that in a case where a person obliged to make the special collection has not been able to collect the local tax which he shall collect it was due to justifiable causes, it shall refund out of the amount already paid in an amount corresponding to it on the application of the person obliged to make the special collection.
When the person obliged to make the special tax dissatisfied with the disposition provided for in the preceding paragraph, he may make an appeal to the Prime Minister with respect to the Do, urban or rural prefectural tax and to the governor of Do, urban or rural prefecture with respect to a city, town or village tax and if he is dissatisfied with the decision of the latter he may make an appeal to the Prime Minister.
Concerning the matters provided for in Par.1, until the decision provided for in the preceding paragraph is made, no action may be brought in court.
Concerning the decision provided for in Par.2, the mayor of a city, town or the headman of a village may also appeal to the Prime Minister.
The provisions of Art.17, Pars.3 and 4 and the provisions of Art.257, Par.3 of the Local Autonomy Law shall be applied with necessary modification to the case contemplated in Par.2 and the preceding paragraph.
(Time of Completion of Tax Payment Obligation, and other matters concerning Special Collection)
Article 39.　In a case where local tax is caused to be collected in accordance with the provisions of Art.36, Par.1, the tax payer shall have completed his obligation of tax payment when he has paid in the tax to the person obliged to make the special collection.
Article 40.　The person obliged to make the special collection shall have executed his obligation to collect and transfer the amount of tax upon paying into the urban or rural prefecture concerned with respect to urban or rural prefectural tax and into the city, town or village concerned with respect to city, town or village tax the sum corresponding to the local tax which he shall collect and upon obtaining the receipt thereof.
(Letter of Reminder to the Person obliged to make the Special Collection)
Article 41.　If the person obliged to make the special collection fails to transfer by the date provided in bylaw, the sum corresponding to the local tax which he shall collect, the Governor of the Do, or an urban or rural prefecture, a Do, or urban or rural prefectural taxation official delegated by him, or the mayor of a city, tow or the headman of a village or city, town or village taxation official shall issue a letter reminder designating a reasonable period of time.
(Measures to be taken in case of Person obliged to make Special Collection has lost tax)
Article 42.　In a case where a person obliged to make the special tax collection has lost the collected tax amount, when a local body recognizes that it was due to a national calamity or other inevitable similar causes it shall reimburse, upon a resolution of its assembly, within thirty days from the date on which it shall have paid an amount corresponding to the tax amount which was lost, upon the application of the person obliged to make the special tax collection.
The provisions of Pars.2 to 5 inclusive of Art.38 shall apply with necessary modifications to the case in the preceding paragraph.
(Application of Relevant Provisions to Payment concerning Special Collection)
Article 43.　The provisions of Art.5, Art.20, Par.4, Art.23 Par.1, Arts.24 to 27 inclusive, Art.30, Art.31, Par.1 and Art.32 shall apply with the necessary modifications to the payment in a case where the local tax is ucased to collect in accordance with the provisions of Art.36, Par, 1;
(Payment of Taxes with Certificate Stamps)
Article 44.　With respect to the following local taxes, local bodies may, notwithstandings the provisions of Arts.18 and 19, cause such local tax to be paid with the stamps issued thereby:
1.　Admission tax　Surtax on admission tax -
2.　Liquor Consumption tax　Surtax on Liquor Consumption tax
3.　Timber trade tax　Surtax on timber trade tax
4.　Hunter tax　Surtax on hunter tax
5.　Amusement Eating and Drinking tax　Surtax on amusement, eating and drinking tax　Rate on amusement eating and drinking tax
6.　Bath taking tax　Surtax on bath taking tax　Rate on bath taking tax
7.　Advertisement tax　―　Rate on advertisement tax
8.　Taxes designated by the Prime Minister
In the case contemplated in the preceding paragraph, local bodies may cause the stamps to be affixed to the paper of evidence or the like, or may cause the stamping of the seal of tax-payment to be made in the place of the affixing of the stamp by receiving each payment of the stamp's worth.
In the case of affixing the stamp, such stamp shall clearly be cancelled with the seal of the local bodies concerned or the seal or signature of the person who has to make any special collection which shall be pressed over the paper on which such stamp is affixed and the design of such stamp.
(Entrusting of Tax Collection)
Article 45.　If a person who shall pay the tax collection in accordance with the provisions of Laws of local bodies, or his property exsits outside the boundary of the local body concerned, the Governor of the Do or an urban or rural prefecture or prefectural taxation official or mayor of a city, towns orheadman of a village or city, town or village taxation official may entrust its collection to local official of the place in which such person or his property exists.
The collection of the sum to be collected contemplated in the preceding paragraph shall go upon the manner of collection of the local body to which the official entrusted with such functions belongs.
In case the collection has been entrust in accordance with the provisions of Par.1, the expenses for the affairs and remittance shall be borne by the local bodies to which the person entrusted with the function belongs and the fees for the reminder and the disposition-fee for arrear arising from the affairs relating to such entrusted function shall come under the revenue of the local body to which the official charged with the function belongs.
Chapter II. Ordinary Taxes
Section I. The Do or Urban or Rural Prefectural Taxes
(Tax Items of Independent Taxes of Prefectural Taxes)
Article 46.　The Do, or Urban or Rural Prefecture shall impose the following as independent taxes:provided that this shall not apply in those cases where it is deemed that the expenses required for collection is larger than the tax amount to be collected and others with regard to which special circumstances exist:
1.　Do or Urban or Rural Prefectural inhabitant tax
2.　Land tax
3.　House tax
4.　Enterprise tax
5.　Special net income tax
6.　Mine product tax
7.　Admission tax
8.　Liquor consumption tax
9.　Electricity and gas tax
10.　Mine lot tax
11.　Vessel tax
12.　Automobile tax
13.　Railway line tax
14.　Telephone subscription right tax
15.　Electric pole tax
16.　Real property acquisition tax
17.　Timber trade tax
18.　Fishing rigt tax
19.　Hunter tax
20.　Amusement, eating and drinking tax
21.　Bath taking tax
In addition to those prescribed in the preceding paragraph, the Do and urban or rural prefecture may impose as an independent tax by creating a new item of tax.
(Tax-payer of a Do, Urban or Rural Prefectural Inhabitant Tax)
Article 47.　The Do, urban or rural prefectural inhabitant tax shall be imposed on such person ae is prescribed as follows based on such matters as condition of income, condition of property considering equality of rate;provided that this shall not apply to any person who receives public or private assistance or allowance due to poverty:
1.　Any person who within the Do, urban or rural prefecture concerned keeps his own house or gets his living in spite of keeping no house.
2.　Any person who owns an office, place of enterprise, or house and site within the urban or rural prefecture concerned although he does not fall under the peceding item.
3.　Any juristic person who owns his office or place of enterprise within the Do, urban or rural prefecture concerned.
Do, urban or rural prefecture inhabitant tax shall be imposed in the case of the individual falling under item 1 or 2 of the preceding paragraph for each city, town or village wherein such circumstances exist and in the case of the juristic person falling under item 3 of the same paragraph for each office or place of enterprise.
The provisions of Art.6 shall not apply to the Do, urban or rural prefectural inhabitant tax.
(Date of Imposition of Do, urban or rural prefectural inhabitant tax)
Article 48.　The date of imposition of the Do, urban or rural prefectural inhabitant tax shall be the first day of August.
The provision of Art.10 shall not apply to the Do, urban or rural prefectural inhabitant tax.
(Time of payment of Do, urban or rural prefectural inhabitant tax)
Article 49.　The time for the payment of Do, urban or rural prefectural inhabitant tax shall be determined during the month of September bylaw (if it is divided into two periods it shall be in September and December).
(Total Imposition Amount of Do, Urban or Rural Prefecture Tax)
Article 50.　The total standard amount of imposition of the Do, urban or rural prefectural inhabitant tax shall not exceed the product of 450 yen multiplied by the number of the tax-payers prescribed in Art.47.
In so far as the application of the provisions of the preceding paragraph is concerned, a person prescribed in Art.47, Par.1, item 1 or 2 shall be deemed to be an independent tax-payer in each city, town or village in which such circumstances as are presribed in the same item exists;a juristic person prescribed in item 3 of the same paragraph of the same Art., as independent tax-payer with respect to each office or place of enterprise.
(Allotment of Total Amount of Imposition of Do, Urban or Rural Prefectural Inhabitants Tax)
Article 51.　The total amount of imposition of the Do, urban or rural prefectural tax may be alloted to cities, towns and villages in accordance with provisions of a bylaw of the Do, or an urban or rural prefecture.
In the case of the preceding paragraph, in addition to those provided for in this Law, Ordinances, based on this Law and bylaws of the Do or urban or rural prefectures, the manner of imposition of the Do, urban or rural prefectural tax shall be caused to be provided in bylaws of the cities, towns or villages concerned.
(Persons under Obligation to pay Tax on Land Tax and other persons)
Article 52.　Land tax shall be imposed against the land on the land-owner (the pledgee or the holder of land surface right, in the case of the iand which is the object of pledge or land surface right which period of continuance is fixed exceeding one hundred years) by the prefecture in which it is located based on the rental value entered in the landregister provided for in the Land Register Law (Law No.30, 1947).
In the case mentioned in the preceding paragraph, a person who has been entered in the landregister as the owner, pledgee or holder of land surface right shall be deemed to b the owner, pledgee or holder of land surface right of land respectively.
(Date of Imposition of Land Tax)
Article 53.　The date of imposition of land tax shall be the first day of April.
The provisions of Art.10, Pars.1 and 2 shall not be applied to land tax.
(Time of Tax Payment of Land Tax)
Article 54.　The time for payment of land tax shall be determined by bylaws during the month of April;provided that this shall not apply in a case where special circumstances exist.
(Imposition Rate of Land Tax)
Article 55.　The standard imposition rate of land tax shall be 12%.
Land tax shall be collected from every person who is liable to taxation with computation based on the total amount of the rental value of the land he owns in the same city, town or village in question, except when the total amount of the rental value is less than 5 yen.
(Additional Collection of Land Tax)
Article 56.　In case there is a deficit in land tax because the rental value has not been established or amended owing to the neglect of report by a person who is liable for report in accordance with Land Registration Law, the deficit shall be deflected in addition without delay.
In case land tax is collected in accordance with the provisions of the preceding paragraph and in cases where a land tax is collected from a person who has evaded the land tax through fraudulent or other illegal act, the provisions mentioned in Par.2 of the preceding Article shall not apply.
(Persons under Obligation to pay House Tax and other persons)
Article 57.　House tax shall be imposed against a house based on the rental value entered in the house-register provided for in the House Registration (Law No.31, 1947) on the owner by the Do, urban or rural prefecture concerned in which, the house is located.
In the case mentioned in the preceding paragraph, a person who has been entered in the House Register as the owner shall be deemed to be the owner.
(Date of Imposition of House Tax)
Article 58.　The date of imposition of house tax shall be the first day of May.
The provisions of Art.10, Pars.1 and 2, shall not apply to a house tax.
(Time for Payment of House Tax)
Article 59.　The time for the payment of a House Tax shall be determined by bylaw during the month of May; provided that, this shall not apply in a case where special circumstances exist.
(Imposition Rate of House Tax)
Article 60.　The standard imposition rate of house tax shall be 10.5%.
House tax shall be collected from every person who is liable to taxation, as computed on the total amount of the rental value of the house he owns in the same city, town or village in question except when the total amount of the rental value is less than 5 yen.
(Additional Collection of House Tax)
Article 61.　In case there is a deficit in house tax because the rental value has not been established or amended owing to the neglect of report by a person who is liable to report in accordance with the House Registration Law, the deficit shall be collected additionally without delay.
In case a where house tax is collected in accordance with the provisions of the preceding paragraph and in case house tax is collected from a person who has evaded a house tax through fraudulent or other illegal act, the provisions mentioned in Par.2 of the preceding Article shall not apply.
(Land Tax Ledger and House Tax Ledger)
Article 62.　A city, town or village shall, with respect to land and house within its city, town or village keep in Land Tax ledger and House Tax ledger as determined by ordinances.
(Tax Payers of Enterprise Tax)
Article 63.　Enterprise tax shall be imposed on enterprise conducted by judicial persons (excluding juristic persons under Art.34 of the Civil Code (Law No.89, 1896)) and the 1st and 2nd categories of enterprise conducted by individuals on the basis of incomes of the said judicial persons and individuals by the Do, urban or rural prefecture concerned, in which the place of enterprise exists.
The first category of enterprise mentioned in the preceding paragraph shall be as follows:
1.　Selling of articles (including the selling of animals and plants and such other things which are not commonly called articles
2.　Money lending
3.　Renting of articles (including the renting of animals and plants which are not commonly called articles)
4.　Manufacturing (including the supply of gas and electricity, and also finishing and repairing)
5.　Soil and stone mining
6.　Transportation (including the business of forwarding agents)
7.　Warehousing (including the business of custody of articles in deposit)
8.　Contracting
9.　Printing
10.　Publishing
11.　Photographing
12.　Room renting (Seki kashi)
13.　Hotels
14.　Restanrauts
15.　Information and intermediation services
16.　Jobbers
17.　Brokerage
18.　Wholesellers
19.　Money excharge
20.　Public bathes
21.　Barbers and beauty partors
22.　Show business
23.　Gaming houses
24.　Sightseeing services
25.　Other enterprises similar to above.
The 2nd category of enterprise mentioned in Par.1 shall be as follows:
1.　Agriculture
2.　Live-stock breeding industry
3.　Aquatic products industry
4.　Forestry
5.　Other enterprise similar to above
With respect to an enterprise conducted without setting the place of enterprise, the residence or dwelling place of the person carrying out the enterprise which have the closest connection with the said enterprise shall be deemed to be the place of the enterprise, on which enterprise tax shall be imposed. In this case, the provisions of Art.6 shall not apply.
(Enterprise Tax and Trust Assets)
Article 64.　Concerning income accruing from trust assets, a beneficiary who shall receive such income as benefit from the trust shall be deemed to possess the trust assets and enterprise tax shall be imposed, in accordance therewith;provided that this shall not apply to jointly operated trust (this shall mean money trust taken on by a trust company which are trust assets of many trustees who do not cooperate together, and which is jointly operated.
Concerning the applicantion of the provisions of the preceding paragraph, when the beneficiary is not specially determined or when he does not yet exist, the truster or his successor shall be deemed to be the beneficiary.
(Tax Imposition Standard of Enterprise Tax)
Article 65.　The income mentioned in Art.63, Par.1 shall be the income of every business fiscal year and liquidated income in a juridical person, and shall be the income of business in the preceding year in an individual.
Concerning the enterpise tax where an individual has ceased his enterprise between January 1st of the preceding business fiscal year and the date of the termination of the said year, in addition to that which makes the income mentioned in the preceding paragraphs as the standard of imposition, that which makes the income between January 1 st of the preceding year and the time of the abolition of enterprise as the standard of imposition shall be imposed immediately after the abolition of enterprise.
The income of each business year of a juristic person shall be in accordance with the amount obtained by deducting from the total profits the total losses of each business year.
Concerning the calculation of the income of a trust company for each business year, the income and expenditure from jointly operated trust shall be deducted respectively from the total profits and total losses.
In cases where a juristic person has heen dissolved or eliminated through affiliation in a business year, the period from the beginning of the business year to the time of dissolution or elimination shall be deemed to be one business year.
The liquidated income of a corporation shall be in accordance with the surplus in case where the value of the remaining assets exceeds the total amount of the share paid up amount invested and reserve fund at the time of the dissolution of the corporation.
In case of amalgamation of juristic persons when the total amount of the share paid up or the amount invested and eash which the shareholders and staff to the juristic person dissolved as a consequence of the amalgamation have obtained as the result of the amalgamation from the juristic person which remains after the amalgamation or the juristic person established in consequence of the amalgamation exceed the total amount of the share paid up or amount invested and reserve fund of the juristic person eliminated through the amalgamation at the time of the amalgamation, the surp us shall be deemed the liquidated income of the juristic person eliminated through such amalgamation.
The income of an individual shall be the amount obtained by subtracting the necessary expenses from the total income in the preceding year or the period between January 1st of the preceding year to the date of the abolition of the enterprise.
Concerning the calculation of imposition standard of enterprise tax in addition to those provided for in this Law, provisions shall be made in ordinance.
(Time of Payment of Enterprise Tax)
Article 66.　The time for the payment of enterprise tax of individual (excluding enterprise tax provided for in Par.2 of the preceding Article) shall be in August and November as may be provided for in bylaw;provided that this shall not apply in a case where special circumstances exist.
(Imposition Rate of Enterprise Tax)
Article 67.　The standard imposition rate of enterprise tax shall be 7.5% for the enterprise conducted by juristic persons (excluding special juristic persons) or the 1st category enterprise conducted by individuals and 5% for the enterprise conducted by special juristic persons and 2nd category enterprise conducted by individuals.
The special juristic person of the preceding paragraph shall be the following juristic persons:
1.　Agricultural Cooperative Associations and Federation of Agricultural Cooperative Associations.
2.　Industrial Associations and Federation of Industrial Assocations.
3.　House Renting Associations and Federation of House Renting Associations, Room Renting Associations and Federation of Room Renting Associations.
4.　Urban Area Trust Associations.
5.　Commercial and Industrial Cooperative Associations.
6.　Fishing Associations, Manufacturing Associations, Do, Urban or Rural Prefectural Marine Products Associations and Central Marine Product Associations.
7.　Forestry Associations and Federation of Forestry Associations.
8.　Do, Urban or Rural Prefecttual Forestry Associations the Japan Forestry Associations and Forestry Production Association.
9.　Sericultural Cooperative Associations and Sericultural Associations.
10.　Agriculture and Forestry Central Bonk.
11.　Commercial and Industrial Association Central Bank.
12.　Salt Manufacturing Associations and Federation of Salt Manufacturing Associations.
13.　Mutual Insurance Companies, Securities Excharge and Commercial Goods Excharge on a membership basis.
Among the juristic persons enumerated in item 1 and items 6 to 11 inclusive with respect to those which do not cause its members, members of association, association or federation thereof to invest, the Enterprise Tax shall not be imposed.
(Exemption of Enterprise Tax)
Article 68.　In case the income of enterprise of an individual is less than the amount fixed by ordinances, enterprise tax may not be imposed.
(Exceptions to the Imposition Standard of Enterprise Tax)
Article 69.　Concerning the imposition standard of enterprise tax in consonance with the condition of enterprise, such matters as the amount of capital, amount of sales, floor space of a house or rental value thereof, ares of land or rental value thereof, number of employees, etc. may be made the standards without reference to the income mentioned in Art.63, Par.1, or the income of the same paragraph and those standards may be used together. The imposition rate in this case shall with respect to those that are specially provided for in ordinances be in accordance therewith while with respect to those other than the above it shall be so determined that it will not be extremely out of balance with the burden to be borne in the case of the imposition rate of Art.67.
In the case contemplated in the preceding paragraph, the application shall not be prevented of the provisions of Art.7, Par.1.
(Uniformity of Imposition Rate of Land Tax, House Tax and Enterprise Tax)
Artiele 70.　The rate of the respective standard imposition rate to the standard imposition rate of the imposition rate of land tax, house tax and enterprise tax (to exclude the enterprise tax provided for in Paragraph 1 of the preceding Article) shall be the same within the same Do, urban or rural prefecture;provided that this shall not apply when it is especially necessary to balance the burden of tax.
(Taxpayer of Special Net Income Tax and others)
Article 71.　The special net income tax shall be imposed on the professional service of the 1st and 2nd categories which is carried on by establishing a place of professional service or business (to exclude professional servic conducted by juristic persons) or the basis of incomes on individuals who carry on the said professional service by the Do, urban or rural prefecture concerned, in which the place of professional service or business exists.
The 1st category of professional service mentioned in the preceding paragraph shall be as follows:
1.　Medical profession
2.　Dentist
3.　Midwives
4.　Other professional service similar to above
The 2nd category of professional service mentioned in Par.1 shall be as follows:
1.　Lawyers
2.　Legal consultant
3.　Notaries
4.　Tax consultant
5.　Authorized accounting consultant
6.　Other professionsl service similar to above
(Impostion Rate of Special Net Income Tax and other matters)
Article 72.　The standard imposition rate of special net income tax shall be 4% for the 1st category professional service and 5% for 2nd category professional service.
The provisions of Art.7, Art.8, Art.65, Art.66, Art.68 and Art.69 inclusive shall apply with the necessery modification to the imposition of special net income tax.
(Tax-Payer of Mine Product Tax and others)
Article 73.　Mine product tax shall be imposed against the enterprise of mining and sand mining on the person engaged in mining or sand mining enterprise by the Do or an urban or rural prefecture wherein the place of enterprise of the said enterprise is located, based on the price of mine product or sand mine product.
No enterprise tax shall be imposed on the enterprise provided for in the preceding paragraph.
(Imposition Rate of Mine Product Tax)
Article 74.　The imposition rate of mine product tax shall not be exceed 0.4%.
(Tax-Payers of Admission Tax and others)
Article 75.　Admission tax shall be imposed against the addmission into places where hold theatrical shows, motion pictures or displays (to include wrestling, baseball and other games with the object of displaying them to the general public), race courses, exhibition halls, parks and other similar places or against the utilization of the facilities of dance halls, mahjong places, billiards saloons, golf rinks, skate rinks fishing ponds and boat-hiring places and other similar places, upon the persons entering or utilizing such places, by the Do, urban or rural prefecture wherein such places are located on the basis of admission charges or charges of utilization.
2.　In a case where admission fees are fixed with respect to the admission into or utilization of facilities of places mentioned in the preceding paragraph, when admission or utilization is made without payment of the whole or part of such admission fees, with the exception of those caused by execution of public duty or conduct of business, the provisions of the same paragraph may be applied by considering the amount of admission fees to have been paid in full.
(Imposition Rate of Admission Tax)
Article 76.　Admission tax shall be imposed at the imposition rate of 50%, provided that, in a case where with respect to sports competitions participated in by students, schoolboys and persons who do not made competitions their business, fees are collected from persons entering the competition grounds to watch the same, the imposition rate shall be 20%.
(Taxpayer of Liquor Consumption Tax and others)
Article 77.　Liquor Consumption Tax shall be imposed against liquor (it shall be liquor prescribed in the Liquor Tax Law (Law No.35, 1940), the same hereinafter) on the buyer by Do or urban or rural prefecture wherein the place of sale is located, based on the price; provided that, with regard to the liquor which sellers buy in order to sell it shall not apply.
With respect to imposition of Liquor Tax against liquor which is sold in ships or cars, it shall be deemed that the principal port of regular anchoraged or regular keeping place is the place of sale mentioned in preceding paragraph.
The price mentioned in Paragraph 1 shall be the sale price (including liquor tax) of a retail deaer, (including the dealer mentioned in Art.27-(4), Liquor Tax Law).
(Imposition Rate of Liquor Consumption Tax)
Article 78.　Liquor consumption tax shall be imposed at the imposition rate of 2.5%.
(Taxpayers of Electricity and Gas Tax)
Article 79.　Electricity and gas tax shall be imposed against electricity and gas on the users thereof, by the Do, urban or rural prefecture wherein the place for use thereof are located with the charges thereof (to include basic charges and other amounts to be paid to persons engaged in electricity enterprise or gas enterprise with respect to the use of gas or electricity the same hereinafter and in Art.80 and Art.101) as standard.
When any operator of a public lodging house, apartment or office to let or any person who lends the whole or part of a house to another person, allows the tenant to use electricity or gass applied by persons engaged in electricity or gas enterprise, the said gas or electricity shall be deemed to be used by such tenant.
When any person engaged in electricity or gas enterprise allows another person to use electricity or gas without collecting the fees, or when any person who is not engaged in electricity enterprise allows the use of electricity which he generates to another person who is not engaged in electricity enterprise, such electricity or gas shall be deemed to have been used by the person who is engaged in electricty enterprise or the person engaged in gas enterprise or the person who generates electricity.
In the case of the preceding paragraph and in the case where such persons as are engaged in electricity enterprise or gas enterprise or such persons as are not engaged in electricity enterprise but generate electricity, use electricity or gas, matters other than the fees thereof may be made the standard of imposition of the electricity or gas tax.
With respect to electricity to be used for purposes prescribed in ordinances, no electricity or gas tax shall be imposed.
(Imposition Rate of Electricity and Gas Tax)
Article 80.　The imposition rate of electricity and gas tax, when the fees are made the standard of imposition, shall not exceed 5%.
2.　The imposition rate of electricity and gas tax shall, when it is intended to make matters other than the fees the standard of imposition as provided for in Paragraph 4 of the preceding Article, be determined so as not to be extremely off balance with the burden in a case where the imposition rate of the preceding paragraph is followed.
(Taxpayers of Mine-Lot Tax and others)
Article 81.　Mine-lot tax shall be imposed against the mine lot and sand mine lot on the owner of the mining right and owner of the sand mining right by the prefecture in which such lot is located.
(Imposition rate of Mine-Lot Tax)
Article 82.　Mine-lot tax shall be imposed in accordance with the following imposition rates:
1.Prospecting mine lot
per area of 1,000 tsubo
10 yen
2.Working mine-lot
per area of 1,000 tsubo
20 yen
3.Sand mine lot
River-bed
per length of 1 cho
10 yen
Non-river-bed
per area of 1,000 tsubo
10 yen
In the case of the preceding paragraph, odd members of less than 1,000 tsubo or less than 1 cho shall be calculated as 1,000 tsubo or 1 cho.
(Vessels Tax)
Article 83.　Vessel tax shall be imposed ou the owner or the acquilor of a vessel against the vessel of 20 gross tons or more or on its acquisition by an urban or rural prefecture in which the principal port of regular anchorage of such vessel is located.
If the principal port of regular anchorage is unknown, it shall be deemed that the principal port of regular anchorage shall be in the urban or rural prefecture which has a port to register of vessels from among the urban or rural prefectures which have ports of anchorage.
(Automobile Tax)
Article 84.　Automobile tax shall be imposed on the owner, (when the owner is the national governent, local bodies or others on which local tax cannot be imposed, the user) or the acquiror of an automobile against the automobile or its acquisition by an urban or rural prefecture in which the principal garage is located.
(Railway-Line Tax)
Article 85.　Reilway line tax shall be imposed on the owner of a tramway or local railway established in accordance with Tramway Law (Law No.76, 1921) or Local Railway Law (Law No.52, 1919) against the tramway or local railway by the prefecture in which the said tramway or local railway is located.
(Telephone Subscription Right Tax)
Article 86.　Telephone subscription right tax shall be imposed against telephone subscription right or its acquisition on the owner of telephone subscription right or the acquiror thereof by the Prefecture in which such telephone is set.
(Electric Pole Tax)
Article 87.　Electric-pole tax shall be imposed on the owner of an electric pole against the electric-pole by an urban or rural prefecture in which it exists.
(Tax-Payers of Real Property Acquisition Tax and others)
Article 88.　Acquisition of real property, tax shall be imposed on real property with respect to the acquisition of the real property with its value as a standard by an urban or rural prefecture in which the real property exists.
(Imposition Rate of Real Property Acquisition Tax)
Article 89.　The imposition rate of Real Property Acquisition Tax shall not exceed 10%.
(Tax-Payers of Timber Trade Tax and others)
Article 90.　Timber trade tax shall be imposed against the delivery of raw timber once only for the same raw timber with its value and bulk as a standard, by the Do, urban or rural prefecture which is the locality where such raw timber was produced, upon such person as are designated in by-law who receives the delivery thereof.
Subsequent to the felling of trees and up to the time prescribed in bylaw, when there is no one to receive the delivery thereof, the felling of the trees shall be deemed to be the receipt of delivery of the raw timber and the owner shall be deemed the recipient of such delivery and the provisions of the preceding paragraph shall apply thereto.
(Imposition Rate of Timber Trade Tax)
Article 91.　The imposition rate of a Timber Trade Tax shall not exceed 4% when the value is made the standard of imposition.
The imposition rate of a Timber Trade Tax, when the bulk of the timber is made the standard of imposition, shall, on the basis of the burden in the case where the imposition rate of the preceding paragraph is followed, be determined so as not to lose remarkably therewith.
(Fishing Right Tax)
Article 92.　Fishing-right tax shall be imposed on the owner of fishing-right and the acquiror of the fishing-right against the fishing right (excluding common fishing-right) or the acquisition thereof by the Do, or an urban or rural prefecture in which the fishing grounds concerned exist.
(Tax-Payer of Hunter Tax and others)
Article 93.　Hunter tax shall be imposed on a person who has obtained the permission for hunting by the Do, or an urban or rural prefecture in which he keeps his permanent residence.
(Imposition rate of Hunter Tax)
Article 94.　Hunter tax shall be imposed with the following imposition rate:
1.Any parson who pays income tax of 10,000 yen or more per annum and any member of his family;
2,400 yen
2.Any person who pays income tax up to 10,000 yen and any member of his family;
1,200 yen
3.Any person other than those enumerated in the preceding two items.
500 yen
(Tax Payers of Amusement Drinking and Eating Tax and Others)
Article.95　Amusement drinking and eating tax shall be imposed against the eating, drinking and lodging in restaurant, rooms on hire, cafe's, bars, tearooms, hotels or other similar places on Persons who conduct themselves, in the above pastimes, by the Do, urban or rural prefecture wherein the places where such conduct takes place are located or the basis of the bills paid; provided that, matters other than the bills may be made the standard of imposition as provided for in bylaw.
In a case where food and drinks are consumed in place other than those mentioned in the preceding paragraph when such food and drinks are supplied from such places as restaurants, caterers and hotels, such consumption of food and drinks shall be deemed to be the consumption of food and drinks at the places mentioned, in the preceding paragraph and tax shall be imposed by the Do, urban or rural prefecture where such restaurants, caterers or hotels are located.
(Imposition Rate of Amusement, Drinking and Eating Tax)
Article 96.　The standard imposition rate in a case where the charge is made the standard of imposition is as follows:
1.Service remuneration for Geisha (to include similar charge designated by the Prime Minister, the same hereinafter)
75%
2.Charge for drinking, eating and lodging accompanied by service remuneration for Geisha (excluding service remuneration for Geisha)
40%
3.Charge for eating and drinking in places of amusement other than those mentioned in the preceding two items or restaurant, room for hire, cafe, bar and other places determined by laws
25%
4.Charge for lodgings and drinking and eating other than those in the preceding three items
10%
(Bath Taking Tax)
Article 97.　Bath taking tax shall be imposed against the taking of a bath in a bathhouse of mineral spring or a bathing guest by the Do, urban or rural prefecture in which bath house is located.
(Measures to be taken in a Case where there is Difference of Opinion among Governors of Prefectures concerned)
Article 98.　When the opinions of the governors of Do, or urban or rural prefectures concerned do not come to agreement with respect to the jurisdiction of tax imposition or the application of other provisions in this section, the Prime Minister shall, on application, determine the same.
Section II City, Town and Village Taxes
Subsection I Surtaxes on Do, Urban or Rural Prefectural Tax
(Tax items of surtax of prefectural tax)
Article 99.　The city, town, or village shall impose the following as the surtax on Do, urban or rural prefectural tax; provided that, this shall not apply if the expenses necessary for the collection when compared with the tax amount which can be collected is considered more or when there are special circumstances.
1.　Surtax on land tax
2.　Surtax on house tax
3.　Surtax on enterprise tax
4.　Surtax on special net income tax
5.　Surtax on mine product tax
6.　Surtax on admisson tax
7.　Surtax on liquor consumptions tax
8.　Surtax on electricity and gas tax
9.　Surtax on mine-lot tax
10.　Surtax on vessel tax
11.　Surtax on automobile tax
12.　Surtax on railway line tax
13.　Surtax on telephone subscription right tax
14.　Surtax on electric-pole tax
15.　Surtax on acquisition of real property tax
16.　Surtax on timber trade tax
17.　Surtax on fishing-right tax
18.　Surtax on hunter tax
19.　Surtax on amusement, eating and drinking tax
20.　Surtax on bath taking tax
21.　Surtax on an independent tax in accordance with provisions mentioned in Art.46, Par.2
(Time of Payment of Surtax on Land Tax)
Article 100.　The time for the payment of surtax on land tax, surtax on house tax and surtax on individual enterprise tax (excluding the surtax on enterprise tax or surtax on special net income tax provided for in Art.65, Par.2 or Art, 72 Par.2 to which Art.65 is to apply) shall be determined by bylaw corresponding to the respective principal taxes.
(Imposition Rate of Surtax on Prefectural Tax)
Article 101.　The imposition rate of surtax on liquor consumption tax, mine lot tax and surtax on hunter tax shall be 100% of the principal tax and the imposition rate of surtax on admission tax shall 200% of the principal tax.
The imposition rate of the surtax on timber trade tax shall not exceed 50% of the principal tax, the imposition rate of surtax on the electricity, and gas tax and real property acquisition tax shall not exceed 100% of the principal tax and the imposition rate of surtax on mine-lot Tax shall not exceed 10% of the principal tax provided that where the imposition rate of the respective principal taxes do not reach the limit rates the imposition rates for the respective surtax may be raised to rates which correspond when the principal tax and surtaxes are put together to be 1% of the value of minerals or sand minerals with respect to the surtax, on mine product tax, 10% of the charge for electricity or gas with respect to the surtax on electricity and gas tax, 20% of the value of real property with respect to the surtax on acquisition of real property tax and 6% of the value of raw timber with respect to the surtax on timber trade tax.
The imposition rate of surtax on Do, urban or rural prefectural tax other than those provided for in the preceding two paragraphs, shall be a rate corresponding to the respective principal tax (with respect to those which has standard imposition rate for the principal tax, rate corresponding to such rates).
(Uniformity of Imposition Rate of Surtax on Do, Urban or Rural Prefectural Tax)
Article 102.　The imposition rate of surtax on land tax, surtax on house tax and surtax on enterprise tax shall be the same for the same city, town or village;provided that this shall not apply when it is specially necessary to balance the burden.
The imposition rate of the surtax on Do, urban or rural prefectural tax (excluding surtax on land tax, surtax on house tax and surtax on enterprise tax) provided for in Par.3 of the preceding Article shall be the same for the same city, town or village;provided that this shall not apply when it is specially necessary to balance the burden.
Subsection II Independent Taxes
(Tax Items of Independent Taxes of Cities, Towns and Villages)
Article 103.　A city, town or village may impose the following as independent taxes;provided that this shall not apply when it is deemed that the expenses required for collection is larger than the tax to be collected or when specil circumstances exist:
1.　City, town or village inhabitant tax
2.　Boat tax
3.　Bicycle tax
4.　Cart tax
5.　Safe tax
6.　Butchery tax
7.　Advertisement tax
8.　Service girl tax
9.　Employee tax
If there exists an urban or rural prefecture in which any of the independent taxes mentioned in Art.46, Par.1 is not imposed, a city, town or village within the prefecture concerned may impose the same as its own independent tax.(excluding Do or urban or rural prefecture inhabitant tax.)
A city, town or village may impose independent taxes by creating tax-items in addition to those mentioned in the preceding two paragraphs.
(Tax Payers of City, Town or Village Inhabitant Tax and Others)
Article 104.　City, town or village inhabitant tax shall be imposed on such person as prescribed in the following based on the status of his income condition of property, considering proportional equality rate;provided that it shall not apply to a person who receives public or private relief of assistance for his livelihood on account of poverty:
1.　Any person who, within the city, town or village concerned, keeps his own house or a person who gets his living in spite of keeping no house.
2.　Any person who owns an office, place of enterprise or house and site within the city, town or village concerned, but does not fall under the preceding item.
3.　Any juristic person which owns its office or place of enterprise within the city, town or village concerned.
City, town or village inhabitant tax shall be imposed on each office or place of business with respect to the juristic person mentioned in Item 3 of the preceding paragraph.
The provisions of Art.6 shall not apply to the city, town or village inhabitant tax.
(Date of Imposition of City, Town or Village Inhabitant Tax)
Article 105.　The date of imposition of city, town or village inhabitant tax shall be the first day of August.
The provisions of Art.10 shall not apply to city, town or village inhabitant tax.
(Time of Payment of City, Town or Village Inhabitant Tax)
Article 106.　The time for payment of the city, town or village inhabitant tax shall be during September (September and December when they are to be paid in two periods) as may be determind by bylaw, provided that this shall not apply when special circumstances exist.
(Total amount of imposition of city, town or village inhabitant tax)
Article 107.　The total amount of standard imposition of city, town or village inhabitant tax shall be the product of 450 yen multiplied by the number of the tax-payers prescribed in Art.104.
In so far as the application of the provisions of the preceding paragraph is concerned, a juristic person contemplated in Art.104, Par.1, Item 3 shall be deemed to be an independent tax-payer for each of his office or place of enterprise.
(Boat Tax)
Article 108.　Boat tax shall be imposed on the owner or the acquirer of a boat against the boat of less than 20 gross tons or its acquisition by a city, town or village in which its principal port of regular anchorage exists.
If the principal port of regular anchorage is unknown, it shall be deemed that the principal port of regular anchorage exists in a city, town or village which has a port to register, among the cities, towns or villages which have ports of regular anchorage.
(Bicycle Tax)
Article 109.　Bicycle tax shall be imposed with respect to a bicycle or the acquisition thereof on the owner or acquirer by a city, town or village where the regular keeping place of the bicycle is located.
(Cart Tax)
Article 110.　Cart tax shall be imposed on the owner or acquirer of a cart by a city, town or village where the regular kceping place of the cart is located with respect to the cart or acquisition thereof.
(Safe Tax)
Article 111.　Safe tax shall be imposed on the owner or user or acquirer of a safe with respect to the safe or its acquisition by a city, town or village where the safe is located.
(Butchery Tax)
Article 112.　Butchery tax shall be imposed on the owner of live-stock against the live-stock to be slaughtered by a city, town or village where the said slaughtering place is located.
(Advertisement Tax)
Article 113.　Advertisement tax shall be imposed against an advertisement (to exclude advertisement through newspaper, magazine and books) on the advertiser by the city, town or village in which such place of advertisement is located.
(Service Girl Tax)
Article 114.　Service girl tax shall be imposed on Geisha, dancers, and other persons similar thereto, by the city, town or village wherein they are engaged in their business.
(Employee Tax)
Article 115.　Employee tax shall be imposed with respect to a domestic employee on the employer of such person by the city, town or village wherein such person's place of work is located.
(Provisions applied with Necessary Modifications concerning the City, Town or Village Independent Tax in accordance with the provisions of Par.2 of Art.103)
Article 116.　The provisions of Art.32 to Art.97 inclusive shall be applied with the necessary modifications to the imposition of independent taxes as provided for in Art.103, Par.2.
(Measure to be taken in a Case where there is a Difference in Opinion among the Mayors of Cities, or Headmen of Towns and Villages concerned)
Article 117.　When there is a difference of opinion among the mayors of cities, and headmen of towns and villages concerned with regard to the jurisdiction over right of tax imposition or other application of provisions in this Section, the Governor of Do, urban or rural prefecture in a case where the cities, towns or villages concerned extends over two or more Do, urban or rural prefectures, the Prime Minister) shall determine it upon application therefrom.
Chapter III. Special Purpose Tax
(City Planning Tax of Prefectures)
Article 118.　A Do, urban or rural prefecture may, for the purpose of alloting it to the expenses required for the execution of the City Planning Law (Law No.36, 1919) and Special City Planning Law (Law No.19, 1946), impose proportional rates on independent tax of the Do, urban or rural prefecture, as a city planning tax, within the limit of 10% of the independent taxes of the Do, or urban or rural prefecture; provided that, with respect to the proportional rates on land tax, proportional rate on house tax, proportional rate on enterprise tax and proportional rate on special net income tax, it shall be within the limit of 10% of land tax, house tax, enterprise tax and special net income tax (with respect to the enterprise tax and special net income tax provided for in Art.69, Par.1 under the provisions of Art.69, Par.1 or Art.72, Par.2 to which said Article is to apply, it shall be the amount obtained by multiplying by 7.5% or 5% and or 4% or 5% in accordance with the categories provided for in Art.67, Par.1 or Art.72, Par.2, the result obtained by dividing the tax amount of the said tax by the imposition rate of the enterprise tax or special not income tax of the same Fiscal Year as provided for in Art.63, Par.1 or Art.71, Par.1. The same shall apply to Art.119) calculated by their respective standard imposition rates.
With respect to Do, urban or rural prefectural inhabitant tax, mine-product tax, admission tax, electricity and gas tax, mine-lot tax, real property acquisition tax, timber trade tax and hunter tax, no proportional rates of Do, urban or rural prefectural independent tax shall be imposed.
(City Planning Tax of Cities, Towns and Villages)
Article 119.　A city, town or village may, for the purpose of alloting it to the expenses necessary for the execution of the City Planning Law, Law and special City Planning Law, impose proportional rates on independent taxes of Do, urban or rural prefecture and proportional rates on independent taxes of city, town or village, as a city planning tax within the limit of 30% of the independent tax of Do, urban or rural prefecture and of the independent tax of city, town or village:provided that, with respect to the proportional rate on land tax, proportional rate on house tax and proportional rate on enterprise tax and proportional rate on special net income tax it shall be within the limit of 30% of the land tax, house tax and enterprise tax and special net income tax calculated respectively by the standard imposition rates.
With respect to Do, urban or rural prefectural inhabitant tax, mine product tax, admission tax, liquor consumption tax, electricity and gas tax, mine-lot tax, real property acquisition tax, timber trade tax, hunter tax and city, town or village inhabitant tax, no proportional rates on independent taxes on Do, urban or rural prefecture and proportional rates on independent taxes of city, town or village shall be imposed.
A city, town or village may, in addition to those enumerated in Par.1, impose a city planning tax by creating a new tax item.
(Water Utilization and Land Profit Tax)
Article 120.　For the purpose of defraying the expenses necessary for the undertaking in respect of water-utilization and other undertaking profitable for the land, the Do, or an urban or rural prefecture and a city, town and village may impose the following water-utilization and land-profit taxes on the land which shall obtain special benefit from such undertakings:
Proportional Rate on Land Tax
Proportional Rate on Land by Section Category
The amount of imposition of water-utilization and land-profit tax (or the sum total in a case where each tax is imposed for a term of several years) shall not exceed the extent of the benefit to be obtained by the land concerned.
(Common Facilities Tax)
Article 121.　For the purpose of defraying the expenses necessary for common work-shop, common ware house, common product-collecting yard or other similar facilities, a city, town or village may, notwithstanding the provisions of Arts.4 and 6, impose common-facilities-tax on the persons who shall obtain special benefit from such facilities.
The amount of imposition of common-facilities-tax (or the sum total in case the tax is imposed for a term of several years) shall not exceed the extent of the profit obtained by the tax payer concerned.
Chapter IV. Supplementary Rules
(Obligation to report by Local Bodies)
Article 122.　In the following cases, when a local body has passed through a resolution of its assembly any bylaw relating to each of the said items (to include any bylaw which amends or abolishes such bylaw), it shall forthwith submit a report thereof to the Prime Minister. When after the execution of the said bylaw, including the fiscal year to which the date of such enforcement belongs, three fiscal years have elapsed and the bylaw is still valid, the same provisions shall herein apply.
1.　Tax is imposed over and above the total amount of standard imposition and standard imposition rate of the Do, urban or rural prefectural inhabitant tax, land tax, house tax, enterprise tax and special net income tax, or city, town or village inhabitant tax, surtax on land tax, surtax on house tax, and surtax on enterprise tax, and surtax on special net income tax.
2.　When local tax is not imposed in accordance with the provisions of the provisoes to Art.46, Par.1, Art.99 and Art.103, Par.1.
3.　When independent tax or special purpose tax is newly created or altered in accordance with the provisions of Art.46, Par.2, Art.103, Par.3, Art.119, Par.3, Art.121, Art.128, Par.2, Art.129, and Art.131, Par.1.
4.　When for imposition standard of enterprise tax or special net income tax a standard other than income is used in accordance with the provisions of Art.69, Par.1 or Art.72, Par.2 to which said Article is to apply.
5.　When the handling expense provided for in Art.16, Par.2 is determined or altered.
With regard to any of the bylaws mentioned in the preceding paragraph which is of a trivial nature, it may as provided for in cabinet orders and ordinances, be caused to be reported to the governor of the Do, urban or rural prefecture in the place of the Prime Minister or such report may not be required.
Upon receipt of the report provided for in the preceding paragraph, if a governor of a metropolis, Do, urban or rural prefecture considers that with respect to the said bylaw it is not proper from the stand-point of the people's tax burden and the economic policies of the national government, etc., he shall make a report thereof to the Prime Minister within ten days of the receipt of the report.
In case a governor of a metropolis, Do, urban or rual prefecture receives the report provided for in Par.2, he shall notify the local body concerned whether or not he shall make the report to the Prime Minister as provided for in the preceding paragraph.
Upon receipt of the report contemplated in Items 3 and 4 of Par.1, the Prime Minister shall forthwith notify the Minister of Finance.
(Deliberation of the Local Tax Deliberation Committee)
Article 123.　In a case where he has received the report provided for in Pars.1 and 3 of the preceding Article, when the Prime Minister considers that with respect to the said bylaw it is not proper from the point of view of the people's tax burden or economic polices of the national government, etc., he may within thirty days of the receipt of such report demand the Local Tax Deliberation Committee to deliberate upon the said bylaw with his opinions attached thereto.
In a case where the notification provided for in Par.5 of the preceding Article has been received and he has an objection to such bylaw, the Minister of Finance may request the Prime Minister, within twenty days of the receipt of such notification for the deliberation of the Local Tax Deliberation Committee.
Upon receipt of the request provided for in the preceding paragraph, the Prime Minister shall, within ten days of the receipt of such request, demand the deliberation provided for in Par.1.
In a case where he has received the_report provided for in Par.1 and Par.3 of the preceding Article, the Prime Minister shall notify the local body concerned, whether or not he shall demand the deliberation of the Local Tax Deliberation Committee.
Upon receipt of the demand provided for in Par.1, the Local Tax Deliberation Committee shall deliberate upon it within thirty days of such date and notify the Prime Minister as to the necessity or otherwise of the rescission or alteration of the said bylaw together with the reasons therefor.
Upon receipt of a notification in accordance with the provisions of the preceding paragraph to the effect that rescission or alteration of a bylaw is necessary, the Prime Minister shall, on the basis thereof, rescind or alter the said bylaw.
When he has taken the disposition provided for in the preceding paragraph, or when he has received from the Local Tax Deliberation Committee a notification to the effect that the rescission or alteration of the said bylaw shall not be required, the Prime Minister shall send notice respectively to that effect to the local bodies concerned.
The bylaw mentioned in Par.1 of the preceding Article (to exclude those for which no report is required in accordance with the provisions of Par.2 of the same Article) shall not be enforced until snch time as the local body concerned receives a notification to the effect that it shall not be reported to the Prime Minister in accordance with the provisions of Par.4 of the same Article, it receives a notification to the effect that the deliberation of the Local Tax Deliberation Committee shall not be demanded in accordance with the provisions of Par.4 or it receives a notification to the effect that rescission or alteration thereof shall not be required in accordance with the provisions of the preceding paragraph;provided that this shall not apply when eighty days have elapsed after the report provided for in Par.1 or 2 of the preceding Article has been made.
(Organization of Local Tax Deliberation Committee and other matters)
Article 124.　The Local Tax Deliberation Cmmittee shall be under the Jurisdiction of the Prime Minister.
The Deliberation Committee shall consist of five members of Committee.
Members of committee shall be appointed from among persons of knowledge and experience by the Prime Minister on the assent of both Houses of the National Diet. In a case where in the appointment of the members of the committee the House of Representatives has given its assent but the House of Councillors has not, the assent of the House of Representatives shall be deemed to be the assent of both Houses in accordance with the example of Art.67, Par.2 of the Constitution of Japan.
There shall be a chairman in the Deliberation Committee who is appointed by mutual election from among the committee members.
The term of office of a committee member shall be three years;provided that in a case where a vacancy has occured with respect to a committee member during his term of office, the term of office of the supplementary member shall be for the remainder of the term of his predecessor.
A committee member may be re-elected.
The session of the Deliberation Committee shall not be opened without the presence of half or more of the members.
The proceedings of the committee shall be determined by a majority of the members present. In case of a tie, the chairman shall decide the issue.
In addition to those provided for in this Law necessary matters concerning the committee shall be provided for in Cabinet Order.
(Obligation of Taxpayers for Declaration and others)
Article 125.　Taxpayers and persons under obligation to make special tax collections of local taxes shall make declarations or reports concerning matters which are necessary in the imposition of local taxes as may be provided for in cabinet orders, ordinances or bylaws.
(Right of Questioning and Inspection or Taxation Officials)
Article 126.　When it is deemed necessary concerning the imposition of local tax, the competent local taxation officials may question the following persons, or examine books and papers or other articles concerning the enterprise of such persons:
1.　Any person obliged to pay tax or any person who shall be deemed to be obliged to pay tax.
2.　Any person under obligation to take special tax collection.
3.　Any person who shall be deemed to be obliged to give money or aticles to a person obliged to pay tax or to a person deemed to be obliged to pay tax and any other person deemed to have a direct relation in the imposition of the said local tax concerned.
In the case mentioned in the preceding paragraph, the local taxation official concerned shall carry with him a certificate of identification and show it upon demand of the persons concerned.
(Tokyo Metropolitan Tax and Special City Tax)
Article 127.　In the area of Tokyo Metropolis in which a special ward is established and in a special city, with respect to the application with the necessary modifications of the provisions of Chapter II, Section I (excluding the provisions relating to the Do, urban or rural prefectural inhabitant tax) the determination of the imposition rate shall be deemed to have been determined at rates respectively corresponding in a case of mine-product tax to 2.5 times, in the case of the admission tax to 3 times, in the case of the timber trade tax to 1.5 times and in case of other taxes to 2 times their respective rates.
Concerning Tokyo Metropolis, with respect to the application with necessary modifications of Art.50, Par.1, "amount obtained by multiplying 450 yen by the number of tax-payers provided for in Art.47" shall read "the total sum of the amount obtained by multiplying 450 yen with the number of tax-payers in Tokyo Metropolis determined by Art.47 which is applied with necessary modifications in accordance with the provisions of Art.1, Par.2 and the amount obtained by multiplying 500 yen with the number of tax-payers within the area where special wards are established, determined by Art.47 which is applied with necessary modifications in accordance with Art.1, Par.2."
In a case where the provisions of Art.47, Par.2 and Art.50, Par.2 apply with necessary modifications concerning the imposition of Tokyo Metropolis Inhabitant Tax, the respective special wards of Tokyo Metropolis shall be deemed to be a city.
Article 128.　In addition to such taxes as are prescribed in Art.46, Par.1, the following Tokyo Metropolis taxes or special city taxes may, in the area of Tokyo Metropolis in which a special ward is established and in a special city, be imposed as independent taxes:
1.　Boat tax
2.　Bicycle tax
3.　Cart tax
4.　Safe tax
5.　Butchery tax
6.　Advertisement tax
7.　Service girl tax
8.　Employee tax
Tokyo Metropolis, in the area where its special wards exist, in addition to those prescribed in the preceding paragraph, may impose as an independent tax by creating a new item of tax.
The provisions of Arts.108 to 115 inclusive shall apply with necessary modifications to the imposition of independent tax provided for in Par.1, in this case the area where the special wards of Tokyo Metropolis are established and a special city shall be deemed to be a city.
Article 129.　Tokyo Metropolis, in the area where its special wards exist and a special city may, in addition to those provided for in Art.118, Par.1, create a new tax item and impose a city planning tax.
Tokyo Metropolis, in the area where its special wards exist and a special city may, impose a common facilities tax.
The provisions of Art.121 shall apply with necessary modifications to the common facilities tax mentioned in the preceding paragraph.
(Special Ward Tax)
Article 130.　A special ward of Tokyo Metropolis may, in accordance with the provisions of the bylaws of Tokyo Metropolis impose as a special ward tax the whole or part of the tax which Tokyo Metropolis may impose within its area.
In a case where the special ward of Tokyo Metropolis imposes as a special ward any part of Tokyo Metropolitan Inhabitant Tax, it shall be called a Special Ward Inhabitant Tax.
Article 131.　A special ward of Tokyo Metropolis may create a new tax item in addition to those provided for in the preceding Article and impose independent taxes.
With respect to the new establishment or allocation of the independent tax mentioned in the preceding paragraph, the assent of Tokyo Metropolis shall be obtained.
Article 132.　With respect to a special ward tax, the provisions in this Law, concerning city, town or village tax shall apply with necessary modifications.
In the case mentioned in the preceding paragraph, "city, town or village," "mayor of city, headman of town or village," "taxation officials of the city, town or village," or "city, town or village bylaw" shall respectively read "special ward," "head of special ward," "local officials of the metropolis attached to a special ward or officials of a special ward" or "special ward bylaw."
(Exception to A Ward)
Article 133.　With respect to the application of the provisions of Art.55, Par.2, Art.60, Par.2 and Art.62, the special ward of Tokyo Metropolis, and ward of Kyoto-shi, Osaka-shi, Yokohama-shi, Kobe-shi and Nagoya-shi shall be deemed to a city.
(Exception to Islands)
Article 134.　With respect to local taxes and the imposition and collection thereof in islands, concerning those matters for which it is difficult to apply this Law, special provisions may be made in cabinet orders or ordinances.
(Details of Imposition and Collection)
Article 135.　With the exception of those which are provided for in this Law or other laws, necessary matters concerning the imposition and collection of local taxes shall be provided for in cabinet orders or ordinances.
Chapter V. Penalties
(Crime concerning Tax Evasion and others)
Article 136.　Any person who has evaded local tax with respect to the whole or part of a local tax through fraud or any other unlawful act, shall be subjected to penal servitude not exceeding three years or to a fine corresponding to five times the tax which was evaded or to a minor fine.
When any person who is obliged to make a special tax collection does not collect a local tax or does not pay in a local tax. Such person shall be subject to penal servitude not exceeding three years or to a fine corresponding to five times the tax which was not collected or the tax which was not paid in or to a minor fine.
To any person who has committed the crime mentioned in the preceding two paragraphs, penal servitude and a fine may, according to circumstances, be imposed concurrently.
In the case mentioned in Par.1 or 2, local bodies may forthwith collect the tax which was loaded, the tax which was not collected or the tax which was not paid in.
(Crime concerning Principle of Declaration and others)
Article 137.　Any person who falls under any of the following items shall be subjected to penal servitude not exceeding one year or to a fine not exceeding 200,000 yen:
1.　Any person who with respect to those matters which must be declared or reported by the provisions of Art.125, makes a false declaration or report or any person who is obliged to make a special tax collection fails to make a declaration or report.
2.　Any person who refuses, obstructs or evades the inspection of books, paper and other articles, provided for Art.126.
3.　Any person who shows falsely entered documents and papers mentioned in the preceding item.
4.　Any person who refuses to answer the questions put to him by the taxation officials as provided for in Art.126.
5.　Any person who gives a false statement in answer to the questions put to him as mentioned in the preceding item.
(Crime of Betrayal of Confidential Matters)
Article 138.　When any person who, being or having been engaged in affairs pertaining to the investigation relating to local tax, divulges or abuses any confidential matters which he has come to know with respect to his duties, such person shall be subjected to penal servitude not exceeding two years or to a fine not exceeding 20,000 yen.
(Double Bunitive Provisions)
Article 139.　When any representative of a juristic persons, or a juristic person or an agent of a national person, his employee other employee commits an act of contravention provided for in Art.136 or Art.137 concerning the enterprise or property of such juristic person or natural person, in addition to punishing the perpetrator of the act, such juristic person or national person shall be punished by fines of the respective main clauses.
(Exemption from Application of the General Provisions of the Criminal Code)
Article 140.　To any person who has committed the crime provided for in Art.136, the provisions of the proviso to Art.38, Par.3, the provisions of Art.39, Par.2, Art.40, Art.41, Art.48, Par.2, Art.63 and Art.66 of the Criminal Code (Law No.45, 1907) shall not apply;provided that this shall not apply when penal servitude is imposed.
Supplementary Provisions:
Article 141.　This Law shall be enforced as from the day of its promulgation;provided that the part concerning admission tax and surtax on admission tax and the provisions of Article 151 and Article 152 shall be enforced as from August 1 of the same year.
Article 142.　This Law shall be applied from the local tax (with respect to the enterprise on a juristic person, that part of the business year which ends after April 1, 1948 and that part due to amalgamation or dissolution subsequent to the same date) of that part of the fiscal year 1948-49;provided that with respect to month tax, it shall apply as from the part of July, 1948.
Concerning local tax of and prior to that part of the fiscal year 1947-48 shall still be in accordance with former provisions.
Article 143.　Any procedure or other acts effected as of the fiscal year 1948-49 concerning business tax prior to the enforcement of this Law, shall deemed to be procedure or other act with respect to enterprise tax in accordance with this Law.
Article 144.　Any independent tax or special purpose tax newly established or altered in accordance with the provisions of Art.44, Par.3, Art.62, Par.4, Art.76, Par.4, Art.79, Par.2 (including a case where it is to apply in Art.85 (9) of the said Law) with necessary modifications Art.85-(5), Par.3, Art.85-(8), Par.2 or Art.85-(11), Par.2 of the Local Tax Law (Law No.60, 1940) prior to amendment, which still exists at the time of the enforcement of this Law shall except for those tax items designated by the Prime Minister, be deemed to be an independent tax or special purpose tax newly established or altered through proceedings provided for in this Law.
Any imposition rate for which permission was obtained in accordance with the provisions of Art.48-(4) of the Local Tax Law or Art.58 of the said Law prior to amendment, which is valid at the time of the enforcement of this Law shall be deemed to be an imposition rate determined through procedure provided for in this Law.
With respect to the application of the provisions of the preceding paragraph business shall be deemed to be the enterprise a tax (excluding those against the enterprise carried out by a special juristic person and the second category enterprise carried out by an individual)
Article 145.　With respect to land and house until such time as rental values are generally amended, "12%" in Art.55, Par. I shall read "100%" and "10.5%" in Art.60, Par. I shall read "125%" respectively.
Article 146.　With respect to any land for which tax is reduced under a term and land for which tax is exempted for a term or any other land concerning which in accordance with Land Tax Law (Law No.28, 1931) and other laws, there are provisions to the offect that special treatment shall be made concerning rental value for a certain fixed period, for which in accordance with the Land Registration. Law rental value must be established or amended and with respect to any house for which according to the former House Tax Law (Law No.108, 1940) there are provisions to the effect that no rental value shall be fixed and for which according to the House Registrative Law rental value must be determined if rental value is established, or amended or determined or has not bean determined at the time of the enforcement of this Law, until such time as the rental value of such land or house is established, amended or determined, notwithstanding the provisions of Art.52, Par.1 and Art.57, Par.1. land tax or house tax shall be imposed by making an estimated rental value as standard therefor.
The estimated rental value provided for in the preceding paragraph shall, in accordance with the provisions of the bylaw of the metroplis, Do, urban or rural prefecture, be determind by the governor of a metropolis, Do, urban or rural prefecture by comparison with rental value of similar land or house and in consonance with the quality and condition of the said land or house.
Article 147.　Concerning any agricultural land purchased by the national government in accordance with the provisions of Art.3 of the Law for the Special Measures to establish Owner Farmers (Law No.43, 1941) or any agricultural land received by the national government in accordance with the provisions of Art.52 of the Estate Law (Law No.87, 1947) or Art.56 of the Capital Levy Law (Law No.52, 1946) during the period from the date of the purchase or acceptance to the date when the ownership is transfered to the person to whom it is sold in accordance with the provisions of Art.21 of the Law for Special Measures to establish Owner Farmers, the user thereof, and during the period commencing from such date up to date when the person to whom it is sold is to be registered in the land register as the owner in accordance with the Land Ledger Law, the person to whom it is to be sold, shall respectively be deemed to be the owner as provided for in Art.52.
Article 148.　With respect to enterprise tax against an individual engaged in agriculture, that partre lating to rice, naked barley, barley, wheat sweet potatoes potatoes and other miscellaneous corn in the income relevant to such enterprise shall not be included in the imposition standard for the time being.
Article 149.　Only for the fiscal year 1948-49, the date of imposition of house tax shall be fixed or June 1, notwithstanding the provisions of Art.58, Par.1.
Article 150.　The Tokyo Metropolis may, in the area where its special wards exists, as also any city, town or village which has sustained damages by war and city, town or village in the vicinity thereof to be designated by the governor or a metropolis, Do, urban or rural prefecture may, for the time being, with respect to house with surplus spare and absentee houses as provided for in Art.13-(2) of the Housing Emergency Measures Ordinance (Imperial Ordinance No.641, 1945), impose a Surplus Room House Tax on the user of such house with surplus space or owner of such absentee house, on the basis standards of floor spaces of the part deemed surplus in use of such house or of such absentee house.
Article 151.　The Admission Tax Law (Law No.44, 1940) shall be repealed.
With respect to any admission tax and any special admission tax which was imposed or should have been imposed prior to the abolition of the Admission Tax Law, former provisions shall still apply.
With respect to the application of the punitive provisions relating to acts committed prior to the abolition of the Admission Tax Law, former provisions shall still apply.
Article 152.　The following amendment shall be made to a part of the Law concerning the Reduction or Exemption of Taxes, Suspension of Collection, and other matters concerning Sufferers from Disasters (Law No.115, 1947).
In Art.8 and Art.9, "Articles tax and admission tax" shall read "and Articles tax."
Article 153.　The following amendment shall be made to a part Of the Hunters Law:
Article 8.　Deleted.
Article 154.　Law concerning Exemption of Taxation of Land used by Private Schools (Law No.38, 1919) shall be repealed.
Article 155.　The following amendment shall be made to a part of the Commercial Goods Exchange Law (Law No.5, 1893):
Article 30-(2).　Deleted.
The following amendment shall be made to a part of the Agricultural Warehouse Law (Law No.15, 1917):
In Art.14, "Corporation Tax and Business Tax" shall read "and corporation tax."
Article 14-(2) shall be deleted.
The following amendment shall be made to a part of the Residential Association Law (Law No.66, 1921):
Article 11.　Deleted.
The following amendment shall made to a part of the Alcohol Monopoly Law (Law No.32, 1937):
In Art.42, Par.1, "Business tax" shall read "Enterprise tax in accordance with the Local Tax Law, (Law No.110, 1948) and in Par.2 of the same Article," or net profit"shall by deleted.
The following amendment shall be made to a part of the Pensions Bank Law (Law No.57, 1938):
In Art.10, Par.1, "Corporation Tax and Business Tax" shall read "and Corporation Tax" and Par.2 of the same Article seall be deleted.
The following amendment shall be made to a part of the Common People's Bank Law (Law No.58, 1938):
In Art.8, Par.1, "Corporation Tax and Business Tax" shall read "and Corporation Tax" and Par.2 of the same Article shall be deleted.
The following amendment shall be made to a part of the Dairy Adjustment Law (Law No.27, 1939):
In Art.9, "Corporation Tax and Business Tax" shall read "and Corporation Tax."
The following amendment shall be made to a part of the Ammonium Production Increase and Distribution Control Law (Law No.70, 1939):
In Art.1, Par.1 and Par.4, "Business Tax" shall read "Enterprise Tax in accordance with the Local Tax Law (Law No.110, 1948)" and in Par.2 of the same Article "or net profit" shall be deleted.
A Part of the Insurance Business Law shall be amended as follows:
Article 81.　Deleted.
A Part of the Foodstuffs Control Law (Law No.40, 1942) shall be amended as follows:
Art.19, Par.2 shall be deleted.
A Part of the Bank of Japan Law (Law No.67, 1942) shall be amended as follows:
Article 11.　Deleted.
In Art.39, Par.5 "and benefit in accordance with the Temporary Profit Tax Law" shall be amended to "benefit in accordance with the Temporary Profit Tax Law and income in a case where Enterprise Tax is imposed in accordance with the Local Tax Law (Law No.110, 1948)."
A Part of the Japan Education Association Law (Law No.30, 1944) shall be amended as follows:
In Art.6, Par.1, "Corporation Tax and Business Tax" shall read "and Corporation Tax" and Par.2 of the same Article shall be deleted.
A Part of the Religious Corporatoin Ordinance (Imperial Ordinance No.719, 1945) shall be amended as follows:
Art.16, Par.2 and Par.3 shall be deleted.
A Part of the Reconversion Finance Bank Law (Law No.34, 1946) shall be amended as follows:
In Art.7, Par.1, "Corporation Tax and Business Tax" shall read to "and Corporation Tax" and Par.2 of the same Article shall deleted.
A Part of the Enterprise Rehabilitation Readjustment Law (Law No.40, 1946) shall be amended as follows:
In Art.34-(6) and Art.39, Par.2, "Business Tax" shall read "Enterprise Tax" and "net profit" shall read "income."
A Part of the Commerce and Industry Cooperative Association Law (Law No.51, 1946) shall be amended as follows:
Article 5.　Deleted.
Commobities Price Control Ordinance (Imperial Ordinance No.118, 1946) shall be partially amended as follows:
In Art.22, "net profit in accordance with the Business Tax Law" shall read "income in a case where enterprise tax is imposed in accordance with Local Tax Law (Law No.110, 1948)."
A Part of the Holding Companies Liquidation Committee Law (Law No.233, 1946) shall be amended as follows:
In Art.28 "Business Tax" shall read "Enterprise Tax in accordance with Local Tax Law (Law No.110, 1948) and in Art.29, Pars.3 and 4" application of the Income Tax Law, Corporation Tax Law Business Tax Law and Contingent Profit Tax Law "shall read" application of the Income Tax Law, Corporation Tax Law, Contingent Profit Tax Law and of the Local Tax Law in the case of imposition of the Enterprise Tax Law in accordance with said Law, is concerned."
A Part of the Vessels Corporation Law (Law No.52, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Petroleum, Distribution Public Corporation Law (Law No.55, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Solid Fuel Distribution Public Corporation Law (Law No.56, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Industrial Reconstruction Public Corporation Law (Law No.57, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Foreign Trade Public Corporaton Law (Law No.58, 1947) shall be amended as follows:
Art.7, Par.2 shall be deleted.
A Part of the Price Adjustment Public Corporation Law (Law No.62, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Liquor Distribution Public Corporation Law (Law No.172, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Foodstuff Distribution Public Corporation Law (Law No.201, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Livestock Feed Distribution Public Corporation Law (Law No.202, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Oilstuff Distribution Public Corporation Law (Law No.203, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
A Part of the Fertilizers Distribution Public Corporation Order (Imperial Ordinance No.171, 1947) shall be amended as follows:
Art.6, Par.2 shall be deleted.
Minister of Finance　KITAMURA Tokutaro
Prime Minister　ASHIDA Hitoshi