A municipality may not impose a municipal non-statutory ordinary tax on the following.
市町村は、次に掲げるものに対しては、市町村法定外普通税を課することができない。
Land, houses, and articles located outside the municipality, and income arising from them
市町村外に所在する土地、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 municipality, and income arising from them
市町村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 received on account of injury or illness arising from official duties or occupational causes, as specified by Cabinet Order
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
municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
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)