Where the Minister for Internal Affairs and Communications has received a request for consultation under the provisions of Article 731, paragraph (2), the Minister must consent to it, except where the Minister finds that any of the following grounds exists with respect to the non-statutory earmarked tax relating to the request for consultation:
総務大臣は、第七百三十一条第二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法定外目的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。
that the tax base is the same as that of a national tax or another local tax, and the burden on residents would become 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。
that it would seriously hinder the distribution of goods among 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。
that, apart from what is listed in the preceding two items, it is inappropriate in light of the economic policy of the State.
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
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)