Article 59Measures Where a Relevant Prefectural Governor Has an Objection

①A governor of a relevant prefecture who has an objection to the disposition of the prefectural governor referred to in paragraph (1) of the preceding Article relating to the notice under paragraph (6) of that Article may apply to the Minister for Internal Affairs and Communications for a determination.

②Upon receiving an application under the preceding paragraph, the Minister for Internal Affairs and Communications must make the determination within 30 days from the day of receiving the application.

③When the Minister for Internal Affairs and Communications intends to make the determination under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.

④When the Minister for Internal Affairs and Communications has made the determination under paragraph (2), the Minister must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.

⑤If the notice under the preceding paragraph was sent by mail or correspondence delivery and the day on which it arrived is not clear, the day on which four days have elapsed from the day it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the prefectural governor can prove the day on which it arrived, the day so proved is deemed to be the day on which the notice was received.

⑥A prefectural governor who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) is unlawful may bring an action in court within 30 days from the day of receiving notice of that determination.