Article 8-4Succession to Taxing Authority in the Case of Boundary Change of Prefectures

①Where, 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.

②The 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.