Article 8-3Succession to Taxing Authority in the Case of Boundary Change, etc. of Municipalities
第八条の三（市町村の境界変更等があつた場合の課税権の承継）
When there has been a boundary change of municipalities, or in the case where there has been an abolition, establishment, division or merger of municipalities and the municipality to which the whole or part of the area of a municipality newly established by that abolition, establishment, division or merger formerly belonged continues to exist, the right aimed at the collection of the local government levies listed in the following items relating to the area in which that boundary change occurred, or to the whole or part of the area of the newly established municipality, of the municipality to which that area formerly belonged (hereinafter in this Article referred to as the "former municipality") (for local government levies relating to the local tax listed in item (ii), limited to those to be imposed for the fiscal year that includes the day of that boundary change or abolition, establishment, division or merger or any subsequent fiscal year) is succeeded to, in accordance with that area, by the municipality to which that area has newly come to belong (hereinafter in this Article referred to as the "new municipality"); provided, however, that where the former municipality and the new municipality have made a different provision from this upon consultation, it may be as so provided.
市町村の境界変更があつたとき、又は市町村の廃置分合があつた場合で当該廃置分合により新たに設置された市町村の地域の全部若しくは一部が従来属していた市町村がなお存続するときは、当該境界変更があつた区域又は新たに設置された市町村の地域の全部若しくは一部が従来属していた市町村（以下本条において「旧市町村」という。）の当該区域又は地域に係る地方団体の徴収金で次の各号に掲げるもの（第二号に掲げる地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合のあつた日の属する年度分以後の年度分として課されるべきものに限る。）の徴収を目的とする権利は、当該区域又は地域によつて、当該区域又は地域が新たに属することとなつた市町村（以下本条において「新市町村」という。）が承継する。ただし、旧市町村と新市町村が協議の上これと異なる定をしたときは、その定めたところによることができる。
in the case of local government levies relating to a local tax collected by the method of filing and payment or filing and payment-in, those whose due date for payment has not arrived before the day of that boundary change or abolition, establishment, division or merger and that have not been received by that former municipality;
in the case of local government levies relating to a local tax other than those in the preceding item, those that have not been received by that former municipality before the day of that boundary change or abolition, establishment, division or merger.
The provisions of Article 8-2, paragraph (1), second sentence and paragraphs (2) through (4) apply mutatis mutandis to the case where the new municipality succeeds to the rights relating to the local government levies of the former municipality under the main clause of the preceding paragraph, and the provisions of Article 8-2, paragraph (1), second sentence and paragraph (4) apply mutatis mutandis to the case where the new municipality succeeds to the rights relating to the local government levies of the former municipality by consultation under the proviso to the preceding paragraph.
In the case where the new municipality has succeeded to the rights relating to the local government levies of the former municipality under the preceding two paragraphs, when it intends to assess and collect those levies, the former municipality must provide necessary assistance in response to a request from the new municipality.
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local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
filing and payment-inmachine translation
「申告納入」
A way of collecting a local tax in which the special collection agent (特別徴収義務者) declares the tax base and the amount of the tax it is to collect and pays the tax so declared in to the local government.
Defined inArticle 1, paragraph (1), item (xi)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law