①A prefecture or municipality may impose a non-statutory earmarked tax to defray specific expenses specified by Prefectural or Municipal Ordinance.

②Where 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.

③Where 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.

①Where the Minister for Internal Affairs and Communications has received a request for consultation under the provisions of paragraph (2) of the preceding Article, the Minister must notify the Minister of Finance to that effect.

②Where the Minister of Finance has received the notification under the preceding paragraph and has an objection to the establishment or change of the non-statutory earmarked tax relating to the request for consultation, the Minister may so state to the Minister for Internal Affairs and Communications.

The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council with regard to the consent under Article 731, paragraph (2).

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:

A local government may not impose a non-statutory earmarked tax on the following:

A non-statutory earmarked tax must be collected by ordinary collection, filing and payment, special collection or collection by stamps, as is convenient for collection, as provided by the Prefectural or Municipal Ordinance of the local government concerned.

①If necessary for an investigation concerning the assessment and collection of a non-statutory earmarked tax, a tax collection official of a local government may question the persons listed below, or inspect the books and documents of the persons in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).

②A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), and a splitting corporation in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are included in the persons found to have the obligation to provide money or goods prescribed in item (iii) of that paragraph.

③In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.

④A tax collection official of a local government may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑤Investigations concerning delinquent tax collection procedures for a non-statutory earmarked tax are governed by the provisions of Article 733-24, paragraph (6), notwithstanding the provisions of paragraph (1).

⑥The authority of tax collection officials of a local government under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

①If a person liable for a non-statutory earmarked tax (excluding a person liable for a non-statutory earmarked tax subject to special collection; the same applies in the following paragraph and Article 733-8) or a special collection agent has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") within the area of the local government to which the obligation to pay or remit is owed, that person must, in order to have all matters relating to payment or remittance handled, either appoint a tax agent from among persons having a address, etc. within the area specified by the Prefectural or Municipal Ordinance of that local government and report the appointment to the head of the local government, or apply to the head of the local government for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.

②Notwithstanding the preceding paragraph, the person liable for tax or special collection agent in question is not required to appoint a tax agent if that person has applied to the head of the local government for, and obtained, certification that there is no impediment to securing the collection of the non-statutory earmarked tax relating to that person liable for tax or special collection agent.

①If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.

If a person liable for a non-statutory earmarked tax or a special collection agent who has not received the certification under Article 733-6, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a local government may establish a provision in the Prefectural or Municipal Ordinance of that local government imposing a non-penal fine of not more than 100,000 yen on that person.

Where a non-statutory earmarked tax is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before its due date for payment.