A prefecture or municipality may impose a non-statutory earmarked tax to defray specific expenses specified by Prefectural or Municipal Ordinance.
道府県又は市町村は、条例で定める特定の費用に充てるため、法定外目的税を課することができる。
Where a prefecture or municipality intends to establish or change a non-statutory earmarked tax (excluding a reduction of the tax rate of a non-statutory earmarked tax, its abolition, and other changes specified by Cabinet Order; the same applies in the following paragraph and in paragraph (2) of the following Article), it must consult in advance with the Minister for Internal Affairs and Communications and obtain consent.
Where a prefecture or municipality has a person liable for tax for a non-statutory earmarked tax of that prefecture or municipality (including a person who is to become 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 tax base of that non-statutory earmarked tax to be imposed on that person liable for tax is expected to continuously exceed one tenth of the total tax base of that non-statutory earmarked tax (hereinafter in this paragraph referred to as a "specified person liable for tax"), and intends to enact a Prefectural or Municipal Ordinance to establish or change that non-statutory earmarked tax, it is to hear the opinion of the specified person liable for tax in the assembly of that prefecture or municipality.
道府県又は市町村は、当該道府県又は市町村の法定外目的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法定外目的税の課税標準の合計が当該法定外目的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、当該法定外目的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、当該道府県又は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。
Read this with the articles around it
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)
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.