noun
local consumption tax
A tax levied by Japanese prefectures, collected together with the national consumption tax.
地方消費税は、消費税と合わせて納めることになっている。
The local consumption tax is to be paid together with the consumption tax.
National consumption tax; 地方消費税 is the local portion collected alongside it.
Compound of 地方 (local) + 消費税 (consumption tax).