Local tax regulations (地方税規則)

The local tax regulations were defined as tax items (items of taxation) prefectures can collect and expense items paid by the tax revenue during Japanese Meiji and Taisho periods.

It is regarded as an origin of modern local tax system in Japan.

It was abolished due to the large-scale reformation of local tax carried out in 1926.

History
In 1878
It was established in the 19th Dajokan fukoku (proclamation by the Grand Council of State) in 1878 as one of the three local new laws. This realized to systematize prefectural tax and residential tax, which had been organized via elimination of miscellaneous taxes (the 612nd Rule of Dajokan in September 22, 1868), classification of national tax and prefectural tax (the 23rd Rule of Dajokan in March 13, 1868) in 1875 starting from the edict of Dajokan (the 140th Rule of Dajokan in September 8, 1875) in 1868 which set that 'tax laws in various districts shall follow old practices,' as local tax.

In 1926
It was abolished due to the 'bills related to the local government system' (Act 24 of law passed in 1926).

Characteristics
Under the local tax regulations, different rules were set on prefectures newly created as a type of regional national offices after Haihan-chiken (abolition of feudal domains and establishment of prefectures), and on towns and villages with autonomy since Edo Period.

Local tax was to be collected via land (within one- fifth), sales, miscellaneous and individual assets tax (Article 1), it was specified for each town and village as 'revenue of each town and village and district is left to negotiations among residents and local tax will not be used to support it' (Article 3), indicating the lack of need for the local tax.