Prefectures may not impose prefectural non-statutory ordinary tax on the following:
道府県は、次に掲げるものに対しては、道府県法定外普通税を課することができない。
land, houses and articles located outside the prefecture, and income arising from them;
道府県外に所在する土地、家屋、物件及びこれらから生ずる収入
business conducted at offices and places of business located outside the prefecture, and income arising from them;
道府県外に所在する事務所及び事業所において行われる事業並びにこれらから生ずる収入
benefits specified by Cabinet Order that are received on account of injury or illness due to official or occupational causes.
公務上又は業務上の事由による負傷又は疾病に基因して受ける給付で政令で定めるもの
Read this with the articles around it
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)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)