Article 321-15Measures Where a Mayor of a Relevant Municipality Objects

①A mayor of a relevant municipality who objects to the disposition of the mayor of the municipality referred to in paragraph (1) of the preceding Article pertaining to the notice under paragraph (6) of that Article may apply to the prefectural governor (or, where the relevant municipalities belong to two or more prefectures, the Minister for Internal Affairs and Communications) for a determination.

②If a prefectural governor or the Minister for Internal Affairs and Communications has received an application under the preceding paragraph, the governor or Minister must make the determination within 30 days from the day on which the application was received.

③If a prefectural governor or the Minister for Internal Affairs and Communications has made the determination under the preceding paragraph, the governor or Minister must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.

④A mayor of a municipality who objects to the determination of the prefectural governor under paragraph (2) may, within 30 days from the day on which the notice under the preceding paragraph was received, apply to the Minister for Internal Affairs and Communications for a ruling.

⑤If the notice under paragraph (3) was sent by post or correspondence delivery and the day on which it arrived is unclear, the day on which four days have elapsed from the day on which it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the mayor of the municipality can prove the day of arrival, the day so proved is deemed to be the day on which the notice was received.

⑥Where documents relating to an application under paragraph (4) are sent by mail or correspondence delivery, the number of days required for sending is not counted in the period referred to in that paragraph.

⑦Upon receiving an application under paragraph (4), the Minister for Internal Affairs and Communications must make the ruling within 60 days from that day.

⑧If the Minister for Internal Affairs and Communications has made the ruling under the preceding paragraph, the Minister must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.

⑨When the Minister for Internal Affairs and Communications intends to make the decision referred to in paragraph (2) or the ruling referred to in paragraph (7), the Minister must hear the opinion of the Local Finance Council.

⑩A mayor of a municipality who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) or the ruling of the Minister under paragraph (7) is unlawful may bring an action in court within 30 days from the day on which the notice of the determination or ruling was received.