Upon receiving a request for consultation under Article 259, paragraph (1), the Minister for Internal Affairs and Communications must give consent to it, except where the Minister finds that any of the following grounds exist with respect to the prefectural non-statutory ordinary tax to which the request for consultation relates:
総務大臣は、第二百五十九条第一項の規定による協議の申出を受けた場合には、当該協議の申出に係る道府県法定外普通税について次に掲げる事由のいずれかがあると認める場合を除き、これに同意しなければならない。
the tax base is the same as that of a national tax or other local tax, and the burden on residents would become significantly excessive;
国税又は他の地方税と課税標準を同じくし、かつ、住民の負担が著しく過重となること。
it would seriously obstruct the distribution of goods among local governments;
地方団体間における物の流通に重大な障害を与えること。
apart from what is listed in the preceding two items, it is inappropriate in light of the economic policies of the State.
前二号に掲げるものを除くほか、国の経済施策に照らして適当でないこと。
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)