日本財団図書館（電子図書館）　ＬｏｃａｌＰｕｂｌｉｃＳｅｒｖｉｃｅＬａｗ（地方公務員法・地方財政法・地方交付税法）

Local Bodies	Revenues	Bases of Computation
Do, Fu and Ken	I. Tax for Do, Fu or Ken Residents
	1. Per Capita	The number of taxable persons, upon which the per capita tax of the preceding fiscal year was based.
	2. Per Income	The number of taxpayers and the total taxable income upon which the per income tax of the preceding fiscal year was based.
	3. Per Corporation Tax	The total amount of the taxable income etc. of the per corporation tax for the latest business year of the corporations with offices or businesses places in the area of the Do, Fu or Ken.
	4. Per Interest Income	The amount of the taxable income etc. of the preceding fiscal year.
	II. Business Tax
	1. Business Tax on Individuals	The amount of income upon which the business tax of the preceding fiscal year was based, and the number of taxable persons.
	2. Business Tax on Corporations	The amount of the taxable income etc. of the business tax for the latest business year of the corporation with offices or businesses places in the area of the Do, Fu or Ken.
	III. Local Consumption Tax
	1. Per Transfer	The amount of the tax base etc. of the per transfer tax of the preceding fiscal year.
	2. Per Freight	The amount of the tax base etc. of the per freight tax of the preceding fiscal year.
	IV. Real Estate Acquisition Tax	The amount of the tax base etc, of the real estate acquisition tax of the two preceding fiscal years.
	V. Do, Fu or Ken Tobacco Excises	The taxable value of the Do, Fu or Ken tobacco excises in the preceding fiscal year.
	VI. Golf Links Excises	The total number of users of golf links located in the Do, Fu or Ken.
	VII. Automobile Tax	The number of automobiles, regular garages of which are located within the area of the Do, Fu or Ken.
	VIII. Mining Tax	The area of mining districts registered in the mining register as provided in Article 59 of the Mining Law (Law No. 289 of 1950) or the extension of the riverbeds forming mining districts under paragraph 13 of the Supplementary Provisions of the Local Tax Law, and the are of mutual development mining districts registered in the special mining register as provided in Article 32 of the Special Measures on the oil and inflammable natural gas resources development with the implementation of the agreement between Japan and Republic of Korea on the mutual development of Southern continental shelf adjunct to both countries (Law No. 81 of 1978).
Do,FuandKen	IX. Game Tax	The number of game licensees under the Wildlife Protection and Hunting Law (Law No. 32 of 1918) in the preceding fiscal year.
	X. Property Tax	The total taxable value in the fiscal year of the large depreciable property as provided in Article 349-4 of the Local Tax Law or the newly built large depreciable property as provided in Article 349-5 of the same law within the area of the Do, Fu or Ken, upon which such Do, Fu or Ken may impose property tax under Article 740 of the same law, less such portion of the taxable value upon which cities, towns or villages may impose property tax under Article 349-4 or 349-5 of the same law.
	XI. Automobile Acquisition Tax	The number of automobiles acquired and regular garages of which were located within the area of Do, Fu or Ken in the preceding fiscal year.
	XII. Light Oil Sales Tax	The total quantity upon which the light oil sales tax in the preceding fiscal year was based.
	XIII. Local Road Grant Tax	The amount of the local road grant tax granted in the preceding fiscal year.
	XIV. Petroleum and Gas Grant Tax	The amount of the petroleum and gas grant tax granted in the preceding fiscal year
	XV. Aircraft Fuel Grant Tax	The amount of the aircraft fuel grant tax granted in the preceding fiscal year.
	XVI. Grants to To, Do, Fus and Kens	The total standard value of the large depreciable property or the newly built large depreciable property as provided respectively in Article 5 or 6 of the Law for Grants-in-aid to Cities, Towns and Villages Comprising State-owned Estates, etc. within the area of the Do, Fu or Ken, for which the grant to To, Do, Fus and Kens are granted to the Do, Fu or Ken as provided in the paragraph 1 of Article 14, less such portion of the same standard value of such property, on the basis of which cities, towns of villages shall draw grants as provided in Article 5 or 6 of the same law.
City, Town and Village	I. Tax for City, Town or Village Residents
	1. Per Capita	The number of taxable persons, upon which the per capita tax of the preceding fiscal year was based.
	2. Per Income	The number of taxpayers and the total taxable income upon which the per income tax of the preceding fiscal year was based.
	3. Per Corporation Tax	The total amount of the taxable income etc. of the per corporation tax for the latest business year of the corporations with offices or businesses places in the area of the city, town, or village.
	II. Property Tax
	1. Land	Average prices of lands per Tsubo and total areas for each land category, in the city town or village.
	2. Houses	Average prices of houses per Tsubo and total floor spaces, in the city, town or village.
	3. Depreciable Property	(1)As for depreciable properties, the prices of which are decided and apportioned by the Minister of Public Management ,Home Affairs, Posts and Telecommunications or the governor of To, Do, Fu or Ken under Article 389 of the Local Tax Law: The sum of the apportioned prices.
		(2)As for other depreciable properties: The total amount to be used as property tax bases of the City, town or village.
	III. Light Car Tax	The number of light cars for each car category regular garages of which are located within the area of the city, town or village.
	IV. City, Town or Village Tobacco Excises	The taxable value of the city, town or village tobacco excises in the preceding fiscal year.
	V. Mining Tax	The amount of products and f.o.b. price of each mineral.
	VI. Special Land Owning Tax	The total amount of tax bases of the special land owning tax in the preceding fiscal year.
	VII. Business Facility Tax	The total amount of tax bases of the business facility tax in the preceding fiscal year. (As for a city which introduces and imposes the business facility tax for the first time in this fiscal year, floor space of the facility, sum of the employee salaries and new additional facility floor space, upon which the business facility tax in this fiscal year is based.
	VIII. Per Interest Income Tax Grant	The amount of the per interest income tax grant granted in the preceding fiscal year.
	IX. Local Consumption Tax Grant	The amount of the local consumption tax grant granted in the preceding fiscal year.
	X. Golf Links Excises Grant	The total number of the users of the golf links located in the city, town or village.
	XI. Automobile Acquisition Tax Grant	The amount of the automobile acquisition tax grant granted in the preceding fiscal year.
	XII. Light Oil Sales Tax Grant	The amount of the light oil sales tax grant granted in the preceding fiscal year.
	XIII. Special Grant Tonnage	The amount of the special grant tonnage granted in the preceding fiscal year.
	XIV. Local Road Grant Tax	The amount of the local road grant tax granted in the preceding fiscal year.
City, Town and Village	XV. Petroleum and Gas Grant Tax	The amount of the petroleum and gas grant tax granted in the preceding fiscal year
	XVI. Automobile Weight Grant Tax	The amount of the automobile weight grant tax granted in the preceding fiscal year.
	XVII. Aircraft Fuel Grant Tax	The amount of the aircraft fuel grant tax granted in the preceding flscal year.
	XVIII. rants to Cities, Towns and Villages	Total price of the properties each minister or chief executive informed to the mayor of the city, town ,or village where the State-owned properties are located under Article 7,8 or paragraph 1 of Article 10 of the Law for Grant-in-aid to Cities, Towns and Villages comprising State-owned Estates, etc…

(Exception to Basic Financial Revenues)

Article 14-2.

If a city, town or village exempt or abate property tax on the following real estates under Article 6 of the Local Tax Law, and such exemption or abatement falls under the categories enumerated by cabinet order, the amount so exempted or abated shall, within the limits prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, be deducted from what would otherwise be the basic financial revenues of such city, town or village in the current fiscal year, or, if such exemption or abatement takes place later than the date prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, in the following fiscal year.

	1.	Land of historic sites, scenic sites or protected natural objects designated under paragraph 1 of Article 69 of the Cultural Property Protection Law (Law No. 214 of 1950) or special historic sites, special scenic sites or special protected objects designated under paragraph 2 of the same article.
	2.	Buildings or land within the special conservation area designated under Article 6 and Article 7-2 of the Law for Special Measures to Conserve Historic Sites in Ancient Cities (Law No. 1 of 1966).

(Special Allocation Tax)

Article 15.

The special allocation tax shall, as provided by order of the Ministry of Public Management. Home Affairs, Posts and Telecommunications, be granted to the local bodies whose amount of ordinary allocation tax is deemed insufficient for their financial needs, even though due allowable be made for overestimation of the basic financial needs or underestimation of the basic financial revenues resulting from the mechanical computation methods thereof, for the reasons that :

	(1)	There exist special financial needs not covered by the computation method of basic financial needs as provided by Article 11 ;
	(2)	The basic financial revenues computed under the preceding article are greatly overestimated in certain items;
	(3)	A special increase in financial needs or decrease in financial revenues have resulted from disasters (exclusive of those for which the State will bear the recovery expenses) or other accidents after the computation date of the allocation tax; or
	(4)	There are special circumstances.

The Minister of Public Management, Home Affairs, Posts and Telecommunications shall determine twice the amount of special allocation tax as provided by the preceding paragraph every fiscal year. The first determination shall be done in December and the second determination shall be done in March. The aggregate sum of special allocation tax determined in December shall not exceed the amount equal to a third of the aggregate sum of special allocation tax in the current fiscal year.

When the Minister of Public Management, Home Affairs, Posts and Telecommunications, as provided by the first sentence of the preceding paragraph, determines the amount of special allocation tax, he shall inform the local body concerned to that effect.

(Time of Allocation)

Article 16.

The allocation tax shall every fiscal year be granted in the months indicated in the left column of the table below, to the amount prescribed in the right column respectively. However, the whole or a part of the allocation tax to be granted in April or June may be withheld from the local bodies, which are anticipated to be granted a far smaller amount of ordinary allocation tax in current fiscal year, compared with that in the preceding fiscal year, or which are anticipated to be granted no ordinary allocation tax in the current fiscal year, though granted such tax in the preceding fiscal year.