Prefectural governors were to follow the decisions made by Fuken-kai regarding issues on local taxes, but if they thought they should not approve the decisions, they reported it to the minister of interior and asked for supervision.
府知事・県令は地方税事項については府県会の議決に従うものとされたが、認可すべきでないと考えた場合には内務卿に報告し指揮を請うた。