Article 36.　When the total of the expenses paid by To, Do, Fu or prefecture in accordance with the provisions of Article 33 paragraphs 1 to 3 inclusive and the expenses required for the compensation under the provision of Article 34 (excluding those for which indemnity may be claimed in accordance with the provision of the preceding Article) and the expenses required for the payment of the indemnity under the provision of the preceding Article is in excess of 1 per cent of the estimated revenue of To, Do, Fu or prefecture concerned for the relevant fiscal year computed in terms of the ordinary taxes (excluding the extra-legal ordinary taxes) of To, Do, Fu or prefecture concerned as provided for in the Local Tax Law (Law No.226 of 1950) at the standard tax rates as defined in Article 1 paragraph 1 item (5) of the same Law (in the case of local taxes for which no standard tax rates are provided, the rates fixed in the same Law), the National Treasury shall bear a portion of amount in excess according to the classification below. In this case, the method of computing the estimated revenue shall be as provided for by the Regulations of the Local Finance Commission based on the provision of Article 15 paragraph 1 of the Local Finance Equalization Grant Law (Law No.211 of 1950):