1 article
Supplementary Provisions, Article 12Review
第十二条（検討）
The rate of local consumption tax is to be reviewed, taking comprehensively into account the perspective of securing financial resources for expenses required for social welfare, etc., the state of progress of administrative and fiscal reform of localities, the state of rationalization of taxation relating to tax exemptions and other special measures, the state of local finance, etc., and if it is found necessary, required measures are to be taken by September 30, 1996.
地方消費税の税率については、社会福祉等に要する費用の財源を確保する観点、地方の行財政改革の推進状況、非課税等特別措置等に係る課税の適正化の状況、地方財政の状況等を総合的に勘案して検討を加え、必要があると認めるときは、平成八年九月三十日までに所要の措置を講ずるものとする。
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