# 地方税法 / Local Tax Act — 第三百二十一条の十五 (Article 321-15)

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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: 第三百二十一条の十五 (Article 321-15)（関係市町村長に不服がある場合の措置） — address `art-321-15`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-15
- 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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### 第三百二十一条の十五（関係市町村長に不服がある場合の措置） — Measures Where a Mayor of a Relevant Municipality Objects
<sup>caption: machine translation, not official</sup>
<sup>art-321-15 · https://japanlaw.org/ja/local-tax-act/art-321-15 · https://japanlaw.org/l/325AC0000000226/art-321-15</sup>

    **第一項**  前条第六項の通知に係る同条第一項の市町村長の処分に不服がある関係市町村長は、道府県知事（関係市町村が二以上の道府県に係るときは、総務大臣）に対し、決定を求める旨を申し出ることができる。
    <sup>art-321-15/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-1</sup>
    A mayor of a relevant municipality who objects to the disposition of the mayor of the municipality referred to in paragraph (1) of the preceding Article pertaining to the notice under paragraph (6) of that Article may apply to the prefectural governor (or, where the relevant municipalities belong to two or more prefectures, the Minister for Internal Affairs and Communications) for a determination.
    <sup>machine translation, not official</sup>

    **第二項**  道府県知事又は総務大臣は、前項の申出を受けた場合においては、その申出を受けた日から三十日以内に、その決定をしなければならない。
    <sup>art-321-15/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2</sup>
    If a prefectural governor or the Minister for Internal Affairs and Communications has received an application under the preceding paragraph, the governor or Minister must make the determination within 30 days from the day on which the application was received.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事又は総務大臣は、前項の決定をした場合においては、遅滞なく、その旨を関係市町村長及び当該納税者に通知しなければならない。
    <sup>art-321-15/par-3 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-3</sup>
    If a prefectural governor or the Minister for Internal Affairs and Communications has made the determination under the preceding paragraph, the governor or Minister must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.
    <sup>machine translation, not official</sup>

    **第四項**  第二項の規定による道府県知事の決定に不服がある市町村長は、前項の通知を受けた日から三十日以内に総務大臣に裁決を求める旨を申し出ることができる。
    <sup>art-321-15/par-4 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-4</sup>
    A mayor of a municipality who objects to the determination of the prefectural governor under paragraph (2) may, within 30 days from the day on which the notice under the preceding paragraph was received, apply to the Minister for Internal Affairs and Communications for a ruling.
    <sup>machine translation, not official</sup>

    **第五項**  第三項の通知を郵便又は信書便をもつて発送した場合においてその到達した日が明らかでないときは、その発送した日から四日を経過した日をもつて同項の通知を受けた日とみなす。この場合において、市町村長が到達した日を立証し得るときは、その立証に係る日をもつて通知を受けた日とみなす。
    <sup>art-321-15/par-5 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-5</sup>
    If the notice under paragraph (3) was sent by post or correspondence delivery and the day on which it arrived is unclear, the day on which four days have elapsed from the day on which it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the mayor of the municipality can prove the day of arrival, the day so proved is deemed to be the day on which the notice was received.
    <sup>machine translation, not official</sup>

    **第六項**  第四項の申出に関する書類を郵便又は信書便をもつて差し出す場合においては、送付に要した日数は、同項の期間に算入しない。
    <sup>art-321-15/par-6 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-6</sup>
    Where 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.
    <sup>machine translation, not official</sup>

    **第七項**  総務大臣は、第四項の申出を受けた場合においては、その日から六十日以内にその裁決をしなければならない。
    <sup>art-321-15/par-7 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-7</sup>
    Upon receiving an application under paragraph (4), the Minister for Internal Affairs and Communications must make the ruling within 60 days from that day.
    <sup>machine translation, not official</sup>

    **第八項**  総務大臣は、前項の裁決をした場合においては、遅滞なく、その旨を関係市町村長及び当該納税者に通知しなければならない。
    <sup>art-321-15/par-8 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-8</sup>
    If the Minister for Internal Affairs and Communications has made the ruling under the preceding paragraph, the Minister must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.
    <sup>machine translation, not official</sup>

    **第九項**  総務大臣は、第二項の決定又は第七項の裁決をしようとするときは、地方財政審議会の意見を聴かなければならない。
    <sup>art-321-15/par-9 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-9 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-9</sup>
    When 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.
    <sup>machine translation, not official</sup>

    **第十項**  第二項の規定による総務大臣の決定又は第七項の規定による総務大臣の裁決について違法があると認める市町村長は、その決定又は裁決の通知を受けた日から三十日以内に裁判所に出訴することができる。
    <sup>art-321-15/par-10 · https://japanlaw.org/ja/local-tax-act/art-321-15/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-10</sup>
    A mayor of a municipality who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) or the ruling of the Minister under paragraph (7) is unlawful may bring an action in court within 30 days from the day on which the notice of the determination or ruling was received.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-15/par-1: 前条第六項 → 地方税法 第三百二十一条の十四第六項 (Article 321-14, paragraph (6)), art-321-14/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-14/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-14/par-6
- art-321-15/par-1: 同条第一項 → 地方税法 第三百二十一条の十四第一項 (Article 321-14, paragraph (1)), art-321-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-14/par-1
- art-321-15/par-2: 前項 → 地方税法 第三百二十一条の十五第一項 (Article 321-15, paragraph (1)), art-321-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-1
- art-321-15/par-3: 前項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2
- art-321-15/par-4: 第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2
- art-321-15/par-4: 前項 → 地方税法 第三百二十一条の十五第三項 (Article 321-15, paragraph (3)), art-321-15/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-3
- art-321-15/par-5: 第三項 → 地方税法 第三百二十一条の十五第三項 (Article 321-15, paragraph (3)), art-321-15/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-3
- art-321-15/par-6: 第四項 → 地方税法 第三百二十一条の十五第四項 (Article 321-15, paragraph (4)), art-321-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-4
- art-321-15/par-7: 第四項 → 地方税法 第三百二十一条の十五第四項 (Article 321-15, paragraph (4)), art-321-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-4
- art-321-15/par-8: 前項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-7
- art-321-15/par-9: 第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2
- art-321-15/par-9: 第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-7
- art-321-15/par-10: 第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2
- art-321-15/par-10: 第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-7

## Cited by

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

- 地方税法 第十七条の六第一項第一号（更正、決定等の期間制限の特例） — https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-1
- 地方税法 第十九条第一項第四号（行政不服審査法との関係） — https://japanlaw.org/ja/local-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-4
- 地方税法 第三百二十一条の十五第二項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2
- 地方税法 第三百二十一条の十五第三項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-3
- 地方税法 第三百二十一条の十五第四項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-4
- 地方税法 第三百二十一条の十五第五項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-5
- 地方税法 第三百二十一条の十五第六項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-6
- 地方税法 第三百二十一条の十五第七項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-7
- 地方税法 第三百二十一条の十五第八項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-8
- 地方税法 第三百二十一条の十五第九項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-9 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-9
- 地方税法 第三百二十一条の十五第十項（関係市町村長に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-321-15/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-10

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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-20261027T214204-120, 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