# 地方税法 / Local Tax Act — 第八条の二 (Article 8-2)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八条の二 (Article 8-2)（市町村の廃置分合があつた場合の課税権の承継） — address `art-8-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-8-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-8-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 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） — Succession to Taxing Authority in the Case of Abolition, Establishment, Division or Merger of Municipalities
<sup>caption: machine translation, not official</sup>
<sup>art-8-2 · https://japanlaw.org/en/local-tax-act/art-8-2 · https://japanlaw.org/l/325AC0000000226/art-8-2</sup>

  **第一項**  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。
  <sup>art-8-2/par-1 · https://japanlaw.org/en/local-tax-act/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  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。
  <sup>art-8-2/par-2 · https://japanlaw.org/en/local-tax-act/art-8-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **第三項**  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。
  <sup>art-8-2/par-3 · https://japanlaw.org/en/local-tax-act/art-8-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **第四項**  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。
  <sup>art-8-2/par-4 · https://japanlaw.org/en/local-tax-act/art-8-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-4</sup>
  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.
  <sup>machine translation, not official</sup>

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## Cites
- art-8-2/par-1: 次条第一項 → 地方税法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/en/local-tax-act/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1
- art-8-2/par-1: この条 → 地方税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/en/local-tax-act/art-8-2 · https://japanlaw.org/l/325AC0000000226/art-8-2
- art-8-2/par-2: 前項 → 地方税法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/local-tax-act/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-1
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/local-tax-act/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-8/par-10
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/local-tax-act/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-8/par-3
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/local-tax-act/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-8/par-4
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/en/local-tax-act/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-8/par-5
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/en/local-tax-act/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-8/par-6
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/local-tax-act/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-8/par-7
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/en/local-tax-act/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-8/par-8
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/local-tax-act/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-8/par-9
- art-8-2/par-3: 前項 → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/local-tax-act/art-8-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-2
- art-8-2/par-4: 前三項 → 地方税法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/local-tax-act/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-1
- art-8-2/par-4: 前三項 → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/local-tax-act/art-8-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-2
- art-8-2/par-4: 前三項 → 地方税法 第八条の二第三項 (Article 8-2, paragraph (3)), art-8-2/par-3 — https://japanlaw.org/en/local-tax-act/art-8-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-3
- art-8-2/par-4: 第五条第三項 → 地方税法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/en/local-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-5/par-3
- art-8-2/par-4: 同条第七項 → 地方税法 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — https://japanlaw.org/en/local-tax-act/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/art-5/par-7
- art-8-2/par-4: 本項 → 地方税法 第八条の二第四項 (Article 8-2, paragraph (4)), art-8-2/par-4 — https://japanlaw.org/en/local-tax-act/art-8-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-4

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 地方税法 第八条の二第一項（市町村の廃置分合があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-1
- 地方税法 第八条の二第二項（市町村の廃置分合があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-2
- 地方税法 第八条の二第三項（市町村の廃置分合があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-3
- 地方税法 第八条の二第四項（市町村の廃置分合があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-4
- 地方税法 第八条の三第二項（市町村の境界変更等があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-2
- 地方税法 第八条の四第一項（都道府県の境界変更があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-1
- 地方税法 第八条の四第二項（都道府県の境界変更があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-2
- 地方税法 第八条の五第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-8-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-5/par-1
- 地方税法 第十七条の六第一項第二号（更正、決定等の期間制限の特例） — https://japanlaw.org/en/local-tax-act/art-17-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-2
- 地方税法 附則第三項（市町村の廃置分合等があつた場合の課税権の承継に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-002, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27