Note 3-51

51 "Extralegal taxes" are taxes that are not covered by the Local Tax Law but are introduced through local government ordinances. Extralegal ordinary taxes totaled ¥21.2 billion for 19 local governments on a FY 1999 financial settlement basis, accounting only for less than 0.1% of total local tax revenues. Excess taxes are premiums that local governments impose on standard tax rates as stipulated in the Local Tax Law. Excess taxes totaled ¥458.6 billion for 2,495 local governments on a FY 1999 settlement basis, capturing 1.3% of total local tax revenues.