지방소득세가 독립세화되었어도, 과세대상의 선택이나 과세표준의 결정은 모두 국세인 소득세와 법인세에 의해 규정되고 있다.
Even if a local income tax has become an independent tax, the taxable choice and decisions on tax standards are all regulated by the national income tax and corporate tax.