Where the Minister for Internal Affairs and Communications has received a request for consultation under the provisions of paragraph (2) of the preceding Article, the Minister must notify the Minister of Finance to that effect.
総務大臣は、前条第二項の規定による協議の申出を受けた場合においては、その旨を財務大臣に通知しなければならない。
Where the Minister of Finance has received the notification under the preceding paragraph and has an objection to the establishment or change of the non-statutory earmarked tax relating to the request for consultation, the Minister may so state to the Minister for Internal Affairs and Communications.
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non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)