Note 2-42

42 With respect to the introduction of taxes not stipulated under law, consent is not granted in the following instances in prior consultations with the Minster of Internal Affairs and Communications: 1) Taxation standards are the same for national tax or other local taxes and the burden on residents is particularly heavy; 2) A serious obstruction is imposed on the transportation of goods between municipalities; 3) Except as otherwise provided for in 1. and 2. above, the tax is inappropriate in light of the central government's economic policies.