Article 669Establishment or Modification of Municipal Non-statutory Ordinary Taxes
第六百六十九条（市町村法定外普通税の新設変更）
When a municipality intends to establish or modify a municipal non-statutory ordinary tax (excluding a reduction of the tax rate of a municipal non-statutory ordinary tax, its abolition, or other modification specified by Cabinet Order; the same applies in the following paragraph and paragraph (2) of the following Article), it must consult with the Minister for Internal Affairs and Communications in advance and obtain the Minister's consent.
Where a municipality has a person liable for a municipal non-statutory ordinary tax of that municipality (including a person who is to become a person liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total of the tax bases of that municipal non-statutory ordinary tax to be imposed is expected to continuously exceed one-tenth of the total of the tax bases of that municipal non-statutory ordinary tax (referred to as a "specified person liable for tax" in this paragraph), and intends to enact a Municipal Ordinance establishing or modifying that municipal non-statutory ordinary tax, the municipality is to hear the opinion of that specified person liable for tax in the municipal assembly of that municipality.
市町村は、当該市町村の市町村法定外普通税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該市町村法定外普通税の課税標準の合計が当該市町村法定外普通税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該市町村法定外普通税の新設又は変更をする旨の条例を制定しようとするときは、当該市町村の議会において、当該特定納税義務者の意見を聴くものとする。
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municipal non-statutory ordinary taxmachine translation
「市町村法定外普通税」
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
Short name set inArticle 10-4, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.