1 article
Article 6Tax Exemption and Non-Uniform Taxation on Grounds of Public Interest, etc.
第六条（公益等に因る課税免除及び不均一課税）
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.
地方団体は、公益上その他の事由に因り課税を不適当とする場合においては、課税をしないことができる。
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.
地方団体は、公益上その他の事由に因り必要がある場合においては、不均一の課税をすることができる。
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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