Municipal taxes are ordinary taxes and earmarked taxes.
市町村税は、普通税及び目的税とする。
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.
市町村は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。
municipal inhabitant tax;
市町村民税
fixed assets tax;
固定資産税
light motor vehicle tax;
軽自動車税
municipal tobacco tax;
市町村たばこ税
mineral product tax;
鉱産税
special land holding tax.
特別土地保有税
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.
市町村は、前項に掲げるものを除く外、別に税目を起して、普通税を課することができる。
A municipality in which a mineral spring bathhouse is located is to impose a bathing tax as an earmarked tax.
鉱泉浴場所在の市町村は、目的税として、入湯税を課するものとする。
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.
指定都市等（第七百一条の三十一第一項第一号の指定都市等をいう。）は、目的税として、事業所税を課するものとする。
In addition to what is provided for in the preceding two paragraphs, a municipality may impose the following as earmarked taxes:
市町村は、前二項に規定するものを除くほか、目的税として、次に掲げるものを課することができる。
city planning tax;
都市計画税
water utilization and land benefit tax;
水利地益税
joint facility tax;
共同施設税
residential land development tax.
宅地開発税
national health insurance tax.
国民健康保険税
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.
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