Article 704Scope of Non-Taxation of Water Utilization and Land Benefit Tax, etc.

①A local government may not impose water utilization and land benefit tax or joint facility tax on the State, tax-exempt incorporated administrative agencies and national university corporations, etc., or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agency.

②A municipality may not impose residential land development tax on the State, tax-exempt incorporated administrative agencies and national university corporations, etc., or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agency.