# 地方税法 / Local Tax Act — 第八条の四 (Article 8-4)

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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: 第八条の四 (Article 8-4)（都道府県の境界変更があつた場合の課税権の承継） — address `art-8-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-8-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-8-4
- 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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### 第八条の四（都道府県の境界変更があつた場合の課税権の承継） — Succession to Taxing Authority in the Case of Boundary Change of Prefectures
<sup>caption: machine translation, not official</sup>
<sup>art-8-4 · https://japanlaw.org/en/local-tax-act/art-8-4 · https://japanlaw.org/l/325AC0000000226/art-8-4</sup>

  **第一項**  都道府県の境界にわたつて市町村の設置又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当該境界変更のあつた区域に係る都道府県の地方団体の徴収金の徴収を目的とする権利の承継については、前二条に規定する方法に準じて関係都道府県が協議して定めるものとする。
  <sup>art-8-4/par-1 · https://japanlaw.org/en/local-tax-act/art-8-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  第八条の規定は前項の協議がととのわない場合について、第八条の二第一項後段及び第四項の規定は前項の協議によつて境界変更のあつた区域に係る都道府県の地方団体の徴収金の徴収を目的とする権利の承継があつた場合について準用する。
  <sup>art-8-4/par-2 · https://japanlaw.org/en/local-tax-act/art-8-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

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## Cites
- art-8-4/par-1: 前二条 → 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-8-4/par-1: 前二条 → 地方税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/en/local-tax-act/art-8-3 · https://japanlaw.org/l/325AC0000000226/art-8-3
- art-8-4/par-2: 第八条 → 地方税法 第八条 (Article 8), art-8 — https://japanlaw.org/en/local-tax-act/art-8 · https://japanlaw.org/l/325AC0000000226/art-8
- art-8-4/par-2: 前項 → 地方税法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/local-tax-act/art-8-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-1
- art-8-4/par-2: 第八条の二第一項 → 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-8-4/par-2: 第四項 → 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

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

- 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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