Local Tax Act

In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

local government: means a prefecture or a municipality;

head of a local government: means a prefectural governor or the mayor of a municipality;

tax collection official: means a prefectural governor or a prefectural employee to whom the governor has delegated authority, or the mayor of a municipality or a municipal employee to whom the mayor has delegated authority;

local tax: means a prefectural tax or a municipal tax;

standard tax rate: means the tax rate that a local government should normally apply when imposing taxes, which need not be followed where the local government finds it necessary for its finances or other reasons, and which is the tax rate used by the Minister for Internal Affairs and Communications as the basis for calculating the standard fiscal revenue amount when determining the amount of local allocation tax;

tax notice: means a document prepared by a local government that states, with regard to a local tax that a taxpayer is to pay, the provisions of the Act and of the Prefectural or Municipal Ordinance of that local government that form the basis of its assessment, the taxpayer's address and name, the amount of the tax base, the tax rate, the tax amount, the payment periods, the amount to be paid in each payment period, the place of payment, the measures to be taken in the case where the tax is not paid by the due date for payment, and the means of relief in the case where the taxpayer has an objection to the assessment;

ordinary collection: means the collection of a local tax by a tax collection official by delivering a tax notice to the taxpayer concerned;

filing and payment: means a taxpayer's filing the amount of the tax base and the tax amount of the local tax it is to pay, and paying the tax so filed;

special collection: means having a person who is in a convenient position for collecting a local tax collect it, and remit the tax that is to be collected;

special collection agent: means a person who bears the obligation to collect and remit a local tax by special collection;

filing and payment-in: means a special collection agent's filing the amount of the tax base and the tax amount of the local tax it is to collect, and remitting the tax so filed;

remittance: means a local tax that a special collection agent collects and is to remit;

collection by stamps: means having a local tax paid in by means of revenue stamps issued by a local government, without the local government delivering a tax notice;

local government levies: means local taxes, and the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to them.

In this Act, the provisions concerning prefectures apply mutatis mutandis to the Tokyo Metropolis, and the provisions concerning municipalities apply mutatis mutandis to special wards. In this case, the terms "prefecture," "prefectural tax," "prefectural inhabitant tax," "prefectural tobacco tax," "prefectural governor" or "prefectural employee" are deemed to be replaced with "Tokyo Metropolis," "Tokyo tax," "Tokyo inhabitant tax," "Tokyo tobacco tax," "Governor of Tokyo" or "Tokyo Metropolis employee," respectively, and the terms "municipality," "municipal tax," "municipal inhabitant tax," "municipal tobacco tax," "mayor of the municipality" or "municipal employee" are deemed to be replaced with "special ward," "special ward tax," "special ward inhabitant tax," "special ward tobacco tax," "mayor of the special ward" or "special ward employee," respectively.

In applying this Act to the municipalities and special wards of the Tokyo Metropolis, the term "prefectural governor" is deemed to be replaced with "Governor of Tokyo."

A local government may assess and collect local taxes as provided by this Act.

When a local government prescribes the tax items, objects of taxation, tax base, tax rate and other matters concerning the assessment and collection of its local taxes, it must do so by the Prefectural or Municipal Ordinance of that local government.

The head of a local government may prescribe by rules the procedures for implementing the Prefectural or Municipal Ordinance referred to in the preceding paragraph and other matters necessary for its enforcement.

The head of a local government may, as provided by the Prefectural or Municipal Ordinance of that local government, delegate part of the authority provided for in this Act to the head of a branch office or regional affairs office established under Article 155, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947), a ward office of a city established under Article 252-20, paragraph (1) of that Act, an office of an administratively consolidated ward of a city established under Article 252-20-2, paragraph (1) of that Act, or an office for tax affairs established by Prefectural or Municipal Ordinance under Article 156, paragraph (1) of that Act.

Prefectural taxes are ordinary taxes and earmarked taxes.

A prefecture is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expenses required for collection are found to be large compared with the amount of tax to be collected, or to a tax for which there are other special circumstances.

prefectural inhabitant tax;

enterprise tax;

local consumption tax;

real property acquisition tax;

prefectural tobacco tax;

golf course use tax;

light oil delivery tax;

automobile tax;

mining area tax.

In addition to what is listed in the items of the preceding paragraph, a prefecture may establish a separate tax item and impose an ordinary tax.

A prefecture is to impose a hunting tax as an earmarked tax.

In addition to what is provided for in the preceding paragraph, a prefecture may impose a water utilization and land benefit tax as an earmarked tax.

In addition to what is provided for in the preceding two paragraphs, a prefecture may establish a separate tax item and impose an earmarked tax.

Municipal taxes are ordinary taxes and earmarked taxes.

A municipality is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expense required for collection is found to be large compared with the amount of tax to be collected, or to any other tax for which there are special circumstances.

municipal inhabitant tax;

fixed assets tax;

light motor vehicle tax;

municipal tobacco tax;

mineral product tax;

special land holding tax.

In addition to what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an ordinary tax.

A municipality in which a mineral spring bathhouse is located is to impose a bathing tax as an earmarked tax.

A designated city, etc. (meaning a designated city, etc. under Article 701-31, paragraph (1), item (i)) is to impose a business office tax as an earmarked tax.

In addition to what is provided for in the preceding two paragraphs, a municipality may impose the following as earmarked taxes:

city planning tax;

water utilization and land benefit tax;

joint facility tax;

residential land development tax.

national health insurance tax.

In addition to what is provided for in paragraphs (4) and (5) and what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an earmarked tax.

A local government may refrain from imposing tax in the case where imposing tax is inappropriate on grounds of public interest or for any other reason.

A local government may impose tax non-uniformly in the case where it is necessary on grounds of public interest or for any other reason.