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Court's March ruling that Kanagawa Prefecture's temporary special corporate tax was illegal. The court ruled that the imposition of non-statutory ordinary taxes on companies that do not bear the appropriate tax burden through loss carryover deductions is illegal and invalid. As a result, "national taxes and statutory local taxes already cover a wide range of taxable subjects, so it has become even more difficult for local governments to create non-statutory taxes while avoiding conflicts with these taxes," laments the court. Furthermore, if decentralization remove background image is to be promoted to expand local tax autonomy, "it will not be a fundamental solution unless there is legislative action at the national level." Many political parties are promoting decentralization in the upcoming House of Councillors election, but it remains to be seen whether the debate will reach the roots of such tax systems. The special feature page is a summary of the financial statements of listed companies for the period ending March this year. The "My Struggles" column introduces the efforts of the Nara Prefecture Motor Vehicle Tax Office, which was established to strengthen the collection of automobile taxes.

[July 5th issue] The serialised local government tax revenue forecast for fiscal 2013 featured Kochi Prefecture. The "My Struggles" column introduced the efforts of the Hanamaki Prefectural Tax Centre, which oversees Hanamaki City, Iwate Prefecture, the birthplace of Miyazawa Kenji, and other areas. With the aim of sustainably reducing delinquent taxpayers, the centre categorises taxpayers into four levels, from "written notice" to "refusal to seize property", and responds in an organised way according to the level. After seizing movable property, the centre recommends planned tax payment, and other measures have apparently led to an improvement in the collection rate.