Upon receiving a request for consultation under Article 669, paragraph (1), the Minister for Internal Affairs and Communications must give consent, except where the Minister finds that any of the following grounds exists with respect to the municipal non-statutory ordinary tax relating to that request for consultation.
総務大臣は、第六百六十九条第一項の規定による協議の申出を受けた場合には、当該協議の申出に係る市町村法定外普通税について次に掲げる事由のいずれかがあると認める場合を除き、これに同意しなければならない。
The tax has the same tax base as a national tax or another local tax, and would make the burden on residents markedly excessive.
国税又は他の地方税と課税標準を同じくし、かつ、住民の負担が著しく過重となること。
It would seriously impede the distribution of goods between local governments.
地方団体間における物の流通に重大な障害を与えること。
Apart from what is listed in the preceding two items, it is inappropriate in light of the national economic policy.
前二号に掲げるものを除くほか、国の経済施策に照らして適当でないこと。
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
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
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)