# 地方税法 / Local Tax Act — 第六百七十一条 (Article 671)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六百七十一条 (Article 671)（総務大臣の同意） — address `art-671`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-671
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-671
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第六百七十一条（総務大臣の同意） — Consent of the Minister for Internal Affairs and Communications
<sup>caption: machine translation, not official</sup>
<sup>art-671 · https://japanlaw.org/en/local-tax-act/art-671 · https://japanlaw.org/l/325AC0000000226/art-671</sup>

  **第一項**  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。
  <sup>art-671/par-1 · https://japanlaw.org/en/local-tax-act/art-671/par-1 · https://japanlaw.org/l/325AC0000000226/art-671/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

    **一**  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。
    <sup>art-671/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-671/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-671/par-1/item-1</sup>
    The tax has the same tax base as a national tax or another local tax, and would make the burden on residents markedly excessive.
    <sup>machine translation, not official</sup>

    **二**  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。
    <sup>art-671/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-671/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-671/par-1/item-2</sup>
    It would seriously impede the distribution of goods between local governments.
    <sup>machine translation, not official</sup>

    **三**  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。
    <sup>art-671/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-671/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-671/par-1/item-3</sup>
    Apart from what is listed in the preceding two items, it is inappropriate in light of the national economic policy.
    <sup>machine translation, not official</sup>

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## Cites
- art-671/par-1: 第六百六十九条第一項 → 地方税法 第六百六十九条第一項 (Article 669, paragraph (1)), art-669/par-1 — https://japanlaw.org/en/local-tax-act/art-669/par-1 · https://japanlaw.org/l/325AC0000000226/art-669/par-1
- art-671/par-1/item-3: 前二号 → 地方税法 第六百七十一条第一項第一号 (Article 671, paragraph (1), item (i)), art-671/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-671/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-671/par-1/item-1
- art-671/par-1/item-3: 前二号 → 地方税法 第六百七十一条第一項第二号 (Article 671, paragraph (1), item (ii)), art-671/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-671/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-671/par-1/item-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第六百七十一条第一項第三号（総務大臣の同意） — https://japanlaw.org/en/local-tax-act/art-671/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-671/par-1/item-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-153, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27