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Article 7Non-Uniform Taxation and Partial Taxation on Grounds of Benefit

第七条(受益に因る不均一課税及び一部課税)

With regard to a matter of particular benefit to a part of a local government, the local government may impose tax non-uniformly or impose tax on a part of it.

地方団体は、その一部に対して特に利益がある事件に関しては、不均一の課税をし、又はその一部に課税をすることができる。

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