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Article 316

第三百十六条

Where a municipality finds that the calculation of income on which the income tax of a person liable for municipal inhabitant tax of that municipality was based is grossly inappropriate throughout that municipality, it may, notwithstanding the preceding Article, consult with the Minister for Internal Affairs and Communications and, with the Minister's consent, calculate the income of each person liable for tax on its own in accordance with the method of calculating income prescribed in the Income Tax Act and other laws and regulations relating to income tax, except where this Act or a Cabinet Order under this Act provides otherwise, and impose municipal inhabitant tax on the basis of that calculation.

市町村は、当該市町村の市町村民税の納税義務者に係る所得税の基礎となつた所得の計算が当該市町村を通じて著しく適正を欠くと認められる場合においては、前条の規定にかかわらず、総務大臣に協議し、その同意を得て、各納税義務者について、この法律又はこれに基づく政令で特別の定めをする場合を除くほか、所得税法その他の所得税に関する法令に規定する所得の計算の方法に従い自らその所得を計算し、その計算したところに基づいて、市町村民税を課することができる。

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