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Supplementary Provisions, Article 251

第二百五十一条

To enable local governments to execute their administrative affairs and services autonomously and independently, the government, while taking into consideration of trends in economic circumstances, review means of enhancing and securing local tax revenues in accordance with the distribution of roles between the national and local governments, and take necessary measures based on the result of the review.

政府は、地方公共団体が事務及び事業を自主的かつ自立的に執行できるよう、国と地方公共団体との役割分担に応じた地方税財源の充実確保の方途について、経済情勢の推移等を勘案しつつ検討し、その結果に基づいて必要な措置を講ずるものとする。

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