A local government may not impose a non-statutory earmarked tax on the following:
land, houses and articles located outside the area of the local government concerned, and income arising from them;
business conducted at offices and places of business located outside the area of the local government concerned, and income arising from them;
当該地方団体の区域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 or work-related 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
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
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)
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)