The local tax regulations were defined as tax items (items of taxation) prefectures can collect and expense items paid by the tax revenue during Japanese Meiji and Taisho periods.
地方税規則（ちほうぜいきそく）とは、日本の明治及び大正時代において、府県が徴収できる税金の種目（税目）とその税収によって支払われるべき費目を定めた規則のこと。