Article 7Non-Uniform Taxation and Partial Taxation on Grounds of Benefit
第七条（受益に因る不均一課税及び一部課税）
With regard to a matter of particular benefit to a part of a local government, the local government may impose tax non-uniformly or impose tax on a part of it.
地方団体は、その一部に対して特に利益がある事件に関しては、不均一の課税をし、又はその一部に課税をすることができる。
Article 8Measures Where the Opinions of the Heads of the Local Governments Concerned Differ
第八条（関係地方団体の長の意見が異なる場合の措置）
If the head of a local government differs in opinion from the head of another local government regarding the attribution of the power to tax or the application of any other provision of this Act, and their consultation fails to reach agreement, the head of the local government must, except in the case where Article 33 of the Residential Basic Book Act (Act No. 81 of 1967) applies, file an application with the Minister for Internal Affairs and Communications (or, where the local governments concerned are municipalities within the area of a prefecture, the prefectural governor) seeking a decision.
地方団体の長は、課税権の帰属その他この法律の規定の適用について他の地方団体の長と意見を異にし、その協議がととのわない場合においては、住民基本台帳法（昭和四十二年法律第八十一号）第三十三条の規定の適用がある場合を除き、総務大臣（関係地方団体が一の道府県の区域内の市町村である場合においては、道府県知事）に対し、その決定を求める旨を申し出なければならない。
Upon receiving an application seeking a decision under the preceding paragraph, the Minister for Internal Affairs and Communications or the prefectural governor must make a decision within 60 days from the day of receiving the application and, without delay, notify the head of the local government concerned to that effect.
総務大臣又は道府県知事は、前項の決定を求める旨の申出を受けた場合においては、その申出を受けた日から六十日以内に決定をし、遅滞なく、その旨を関係地方団体の長に通知しなければならない。
The application under paragraph (1) and the decision under the preceding paragraph must be made in writing.
A mayor of a municipality who is dissatisfied with a decision of the prefectural governor under paragraph (2) may, within 30 days from the day of receiving the notice referred to in that paragraph, apply to the Minister for Internal Affairs and Communications seeking a ruling.
Where the notice referred to in paragraph (2) is sent by mail or by correspondence delivery provided for in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) by a general correspondence delivery business operator provided for in paragraph (6) of that Article or a specified correspondence delivery business operator provided for in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), and the date of its arrival is unclear, the day on which four days have elapsed from the date of dispatch is deemed to be the day of receiving the notice referred to in paragraph (2). In this case, where the mayor of the municipality can prove the date of arrival, the date to which that proof relates is deemed to be the day of receiving the notice.
Where 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.
Upon receiving an application under paragraph (4), the Minister for Internal Affairs and Communications must make the ruling within 60 days from that day.
総務大臣は、第四項の申出を受けた場合においては、その日から六十日以内にその裁決をしなければならない。
Having made the ruling referred to in the preceding paragraph, the Minister for Internal Affairs and Communications must, without delay, notify the head of the local government concerned to that effect.
総務大臣は、前項の裁決をした場合においては、遅滞なく、その旨を関係地方団体の長に通知しなければならない。
When 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.
The head of a local government concerned who finds that there is illegality in a decision of the Minister for Internal Affairs and Communications under paragraph (2) or a ruling of the Minister under paragraph (7) may file an action with a court within 30 days from the day of receiving notice of that decision or ruling.
第八条の二（市町村の廃置分合があつた場合の課税権の承継）
In the case where there has been an abolition, establishment, division or merger of municipalities (excluding the case falling under the main clause of paragraph (1) of the following Article), the right aimed at the collection of local government levies relating to a municipality extinguished by that abolition, establishment, division or merger (hereinafter in this Article referred to as an "extinguished municipality") (hereinafter in this Article referred to as "rights to the collections of an extinguished municipality") is succeeded to, in accordance with the area of the municipality to which the area of that extinguished municipality has newly come to belong (hereinafter in this Article referred to as the "succeeding municipality"), by that succeeding municipality. In this case, with regard to the rights to the collections of an extinguished municipality, the assessment and collection and other procedures carried out by the extinguished municipality and the returns, requests for review and other procedures filed with the extinguished municipality are deemed to be, respectively, the assessment and collection and other procedures carried out by the succeeding municipality and the returns, requests for review and other procedures filed with the succeeding municipality.
市町村の廃置分合があつた場合（次条第一項本文の規定に該当する場合を除く。）においては、当該廃置分合により消滅した市町村（以下この条において「消滅市町村」という。）に係る地方団体の徴収金の徴収を目的とする権利（以下この条において「消滅市町村の徴収金に係る権利」という。）は、当該消滅市町村の地域が新たに属することとなつた市町村（以下この条において「承継市町村」という。）の区域によつて、当該承継市町村が承継する。この場合において、消滅市町村の徴収金に係る権利について、消滅市町村がした賦課徴収その他の手続及び消滅市町村に対してした申告、審査請求その他の手続は、それぞれ承継市町村がした賦課徴収その他の手続及び承継市町村に対してした申告、審査請求その他の手続とみなす。
In the case where there are two or more succeeding municipalities that succeed to rights to the collections of an extinguished municipality under the provisions of the preceding paragraph, and the heads of those succeeding municipalities differ in opinion regarding the rights to the collections of that extinguished municipality that each of those succeeding municipalities is to succeed to, and their consultation fails to reach agreement, they must file an application with the prefectural governor (or, where those succeeding municipalities extend over the areas of two or more prefectures, the Minister for Internal Affairs and Communications) seeking a decision.
前項の規定によつて消滅市町村の徴収金に係る権利を承継する承継市町村が二以上ある場合において、当該承継市町村がそれぞれ承継すべき当該消滅市町村の徴収金に係る権利について当該承継市町村の長の間において意見を異にし、その協議がととのわないときは、道府県知事（当該承継市町村が二以上の道府県の区域にわたる場合においては、総務大臣）に対し、その決定を求める旨を申し出なければならない。
The provisions of Article 8, paragraphs (2) through (10) apply mutatis mutandis to the application referred to in the preceding paragraph and the decision of the prefectural governor or the Minister for Internal Affairs and Communications relating to that application.
前条第二項から第十項までの規定は、前項の申出及び当該申出に係る道府県知事又は総務大臣の決定について準用する。
In the case where a succeeding municipality succeeds to rights to the collections of an extinguished municipality under the preceding three paragraphs, unless that succeeding municipality otherwise provides by Municipal Ordinance, the assessment and collection of the local government levies relating to that extinguished municipality that it is to succeed to is to be governed by the Municipal Ordinances, rules and other provisions of the extinguished municipality that were established regarding the assessment and collection of local government levies relating to that extinguished municipality. In this case, where the succeeding municipality intends to impose an ordinary tax imposed under Article 5, paragraph (3) or an earmarked tax imposed under paragraph (7) of that Article (hereinafter in this paragraph referred to as a "non-statutory tax"), and, because among the local government levies relating to that extinguished municipality that the succeeding municipality succeeds to there is a non-statutory tax of the same kind with the same object of taxation as these, the same kind of non-statutory tax would be imposed in duplicate, the succeeding municipality must, as provided by its Municipal Ordinance, impose any one of these non-statutory taxes on the person liable for tax for the non-statutory tax relating to that extinguished municipality.
前三項の規定によつて承継市町村が消滅市町村の徴収金に係る権利を承継する場合においては、当該承継市町村が条例で別段の定めをしない限り、その承継すべき当該消滅市町村に係る地方団体の徴収金の賦課徴収に関しては、当該消滅市町村に係る地方団体の徴収金の賦課徴収に関して定められている消滅市町村の条例、規則その他の定めの例によるものとする。この場合において、承継市町村が第五条第三項の規定によつて課する普通税又は同条第七項の規定によつて課する目的税（以下本項において「法定外税」という。）を課することとしており、かつ、当該承継市町村が承継する当該消滅市町村に係る地方団体の徴収金のうちにこれらと課税客体を同じくする同種の法定外税があるため、同種の法定外税を重複して課することとなるときは、当該消滅市町村に係る法定外税の納税義務者に対しては、当該承継市町村は、当該承継市町村の条例の定めるところによつて、これらの法定外税のうちいずれか一を課するものとしなければならない。
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.
Article 8-4Succession to Taxing Authority in the Case of Boundary Change of Prefectures
第八条の四（都道府県の境界変更があつた場合の課税権の承継）
Where, due to the establishment of a municipality straddling prefectural boundaries or a change in its boundaries, there has been a change in the boundaries of prefectures, the succession to the right aimed at the collection of local government levies of the prefectures relating to the area in which that boundary change occurred is to be determined by consultation among the prefectures concerned, following the methods provided for in the preceding two Articles.
The provisions of Article 8 apply mutatis mutandis to the case where the consultation referred to in the preceding paragraph fails to reach agreement, and the provisions of Article 8-2, paragraph (1), second sentence and paragraph (4) apply mutatis mutandis to the case where the right aimed at the collection of local government levies of the prefectures relating to the area in which the boundary change occurred has been succeeded to by the consultation referred to in the preceding paragraph.
Article 8-5Delegation to Cabinet Order
第八条の五（政令への委任）
Beyond what is provided for in the preceding three Articles, necessary matters concerning the succession to the power to tax in the case where there has been an abolition, establishment, division or merger, or a boundary change, of municipalities, or in the case where, due to the establishment of a municipality straddling prefectural boundaries or a change in its boundaries, there has been a change in the boundaries of prefectures, are specified by Cabinet Order.
前三条に定めるもののほか、市町村の廃置分合若しくは境界変更があつた場合又は都道府県の境界にわたつて市町村の設置若しくは境界の変更があつたため都道府県の境界に変更があつた場合における課税権の承継について必要な事項は、政令で定める。
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
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
correspondence deliverymachine translation
「信書便」
Correspondence delivery (信書便) as defined in Article 2, paragraph 2 of the Act on Correspondence Delivery by Private Business Operators, carried out by a general correspondence delivery operator (一般信書便事業者) or specified correspondence delivery operator (特定信書便事業者) under that Act, which this law allows alongside the post for sending notices and documents.
Short name set inArticle 8, paragraph (5)
succeeding municipalitymachine translation
「承継市町村」
In Article 8-2, a municipality (市町村) to which part of the area of a municipality abolished in a merger, division or other boundary change (廃置分合) newly belongs, and which takes over, for that area, the rights to collect that municipality's local tax revenues (地方団体の徴収金).
Short name set inArticle 8-2, paragraph (1)· applies only in this article
extinguished municipalitymachine translation
「消滅市町村」
In Article 8-2, a municipality that ceased to exist through an abolition, establishment, division or merger of municipalities (廃置分合); its rights to collect local government collections (地方団体の徴収金) pass, area by area, to the municipalities its area now belongs to.
Short name set inArticle 8-2, paragraph (1)· applies only in this article
rights to the collections of an extinguished municipalitymachine translation
「消滅市町村の徴収金に係る権利」
In Article 8-2, the rights to collect the local government collections (地方団体の徴収金) of an extinguished municipality (消滅市町村), which pass, area by area, to the municipalities its area now belongs to.
Short name set inArticle 8-2, paragraph (1)· applies only in this article
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.