1 article
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。
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