Article 8Measures Where the Opinions of the Heads of the Local Governments Concerned Differ

①If 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.

②Upon 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.

③The application under paragraph (1) and the decision under the preceding paragraph must be made in writing.

④A 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.

⑤Where 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.

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.

⑧Having 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.

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.

⑩The 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.