# 地方税法 / Local Tax Act — 第五十九条 (Article 59)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-59. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第五十九条 (Article 59)（関係道府県知事に不服がある場合の措置） — address `art-59`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-59
- 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.

---

### 第五十九条（関係道府県知事に不服がある場合の措置） — Measures Where a Relevant Prefectural Governor Has an Objection
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/ja/local-tax-act/art-59 · https://japanlaw.org/l/325AC0000000226/art-59</sup>

      **第一項**  前条第六項の通知に係る同条第一項の道府県知事の処分に不服がある関係道府県知事は、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-59/par-1 · https://japanlaw.org/ja/local-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-59/par-1</sup>
      A governor of a relevant prefecture who has an objection to the disposition of the prefectural governor referred to in paragraph (1) of the preceding Article relating to the notice under paragraph (6) of that Article may apply to the Minister for Internal Affairs and Communications for a determination.
      <sup>machine translation, not official</sup>

      **第二項**  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-59/par-2 · https://japanlaw.org/ja/local-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-59/par-2</sup>
      Upon receiving an application under the preceding paragraph, the Minister for Internal Affairs and Communications must make the determination within 30 days from the day of receiving the application.
      <sup>machine translation, not official</sup>

      **第三項**  総務大臣は、前項の決定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-59/par-3 · https://japanlaw.org/ja/local-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000226/art-59/par-3</sup>
      When the Minister for Internal Affairs and Communications intends to make the determination under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.
      <sup>machine translation, not official</sup>

      **第四項**  総務大臣は、第二項の決定をした場合においては、遅滞なく、その旨を関係道府県知事及び当該納税者に通知しなければならない。
      <sup>art-59/par-4 · https://japanlaw.org/ja/local-tax-act/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/art-59/par-4</sup>
      When the Minister for Internal Affairs and Communications has made the determination under paragraph (2), the Minister must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.
      <sup>machine translation, not official</sup>

      **第五項**  前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、道府県知事が到達した日を立証することができるときは、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-59/par-5 · https://japanlaw.org/ja/local-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000226/art-59/par-5</sup>
      If the notice under the preceding paragraph was sent by mail or correspondence delivery and the day on which it arrived is not clear, the day on which four days have elapsed from the day it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the prefectural governor can prove the day on which it arrived, 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**  第二項の規定による総務大臣の決定について違法があると認める道府県知事は、その決定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-59/par-6 · https://japanlaw.org/ja/local-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000226/art-59/par-6</sup>
      A prefectural governor who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) is unlawful may bring an action in court within 30 days from the day of receiving notice of that determination.
      <sup>machine translation, not official</sup>

---

## Cites
- art-59/par-1: 前条第六項 → 地方税法 第五十八条第六項 (Article 58, paragraph (6)), art-58/par-6 — https://japanlaw.org/ja/local-tax-act/art-58/par-6 · https://japanlaw.org/l/325AC0000000226/art-58/par-6
- art-59/par-1: 同条第一項 → 地方税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/local-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-58/par-1
- art-59/par-2: 前項 → 地方税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/local-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-59/par-1
- art-59/par-3: 前項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-59/par-2
- art-59/par-4: 第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-59/par-2
- art-59/par-5: 前項 → 地方税法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/ja/local-tax-act/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/art-59/par-4
- art-59/par-6: 第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-59/par-2

## Cited by

7 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 第五十九条第二項（関係道府県知事に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-59/par-2
- 地方税法 第五十九条第三項（関係道府県知事に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-59/par-3 · https://japanlaw.org/l/325AC0000000226/art-59/par-3
- 地方税法 第五十九条第四項（関係道府県知事に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/art-59/par-4
- 地方税法 第五十九条第五項（関係道府県知事に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000226/art-59/par-5
- 地方税法 第五十九条第六項（関係道府県知事に不服がある場合の措置） — https://japanlaw.org/ja/local-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000226/art-59/par-6

---

## 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-20261027T214204-037, 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