制限税率








日本の地方税における制限税率（せいげんぜいりつ）とは、地方公共団体が課税することのできる税率の上限を意味する。標準税率を超えて課税する場合の上限となる。



対象となる税目



  • 道府県税

    • 法人道府県民税（法人税割）

    • 法人事業税

    • 個人事業税

    • ゴルフ場利用税

    • 自動車税



  • 市町村税

    • 法人市町村民税（均等割）

    • 法人市町村民税（法人税割）

    • 軽自動車税

    • 鉱産税

    • 都市計画税





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