Article 4. The Commission shall have the powers enumerated below for the purpose of carrying out its responsibilities provided for in this Law. However, such powers shall be exercised in accordance with the laws (including orders issued thereunder):
(1) To perform within the limits of the budgetary appropriations such acts incurring expenditure as are necessary for the performance of its responsibilities;
(2) To collect receipts and make such payments as are necessary for the performance of its responsibilities;
(3) To establish and administer facilities, such as offices, etc., immediately necessary for the performance of its responsibilities;
(4) To procure materials and supplies for office use and materials for study immediately necessary for the performance of its responsibilities;
(5) To dispose of unnecessary property;
(6) To administer personnel affairs, including appointment, dismissal, awards and discipline;
(7) To provide and administer facilities necessary for the welfare and health of its personnel;
(8) To provide and administer housing to be rented to its personnel;
(9) To collect, distribute or publish statistics and research data relating to the affairs under its jurisdiction;
(10) To provide information to the general public relating to the affairs under its jurisdiction;
(11) To adopt the official seals of the Commission;
(12) To compute the amount of local finance equalization grants which shall be delivered in every fiscal year, to decide and deliver the amount of grants which shall be delivered to each local public body;
(13) To receive request from local public bodies for investigation of the basis of the computation of the amount of local finance equalization grants and make such investigation;
(14) To make decision in cases where the heads of local public bodies concerned do not agree on the local public body entitled to impose a tax, or on the matters of application of the provisions of the Local Tax Law (Law No.2 of 1950) ;
(15) To give direction to the governor of To, Do, Fu or a prefecture where the principal office or place of work of an enterprise is located in regard to the correction or determination relating to the division of the value added to be taken as the base of the value added tax;
(16) To give permission in regard to the alteration, to be made by cities, towns and villages, of the income and the amount of the income tax which are to be taken as the base of the inhabitant's tax;
(17) To give technical assistance and advice on the assessment of the prices of fixed assets which are to be taken as the base of the municipal property tax;
(18) To determine the multiplication factor for the price of farmland which is to be taken as the base of the municipal property tax on farmland;
(19) To permit the creation or alteration of a non-legalized ordinary tax of local public bodies;
(20) To give permission in regard to the issuance of local loans;
(21) To designated the cities which may issue the certificates with prizes and to permit the issue of certificates with prizes by local public bodies;
(22) To designate the cities which may hold horse races;
(23) To designate the cities, towns and villages which may hold bicycle races;
(24) To submit opinion to the Cabinet and organs concerned and to the Diet through the Cabinet in regard to the adjustment of financial relations and other relations affecting them among the national, prefectural and municipal levels of government;
(25) To hold the hearing to listen to the local public bodies concerned relating to exercising of such powers as have been assigned to the Commission by laws and orders;
(26) To demand for offering the necessary data relating to local finance from the administrative organs concerned and local public bodies, and to make them report;
(27) To exercise, besides those enumerated in the preceding items, such powers as have been assigned to the Commission by law (including orders issued thereunder).