# 地方税法 / Local Tax Act — 第八条 (Article 8)

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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 (Article 8)（関係地方団体の長の意見が異なる場合の措置） — address `art-8`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-8
- 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（関係地方団体の長の意見が異なる場合の措置） — Measures Where the Opinions of the Heads of the Local Governments Concerned Differ
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/ja/local-tax-act/art-8 · https://japanlaw.org/l/325AC0000000226/art-8</sup>

  **第一項**  地方団体の長は、課税権の帰属その他この法律の規定の適用について他の地方団体の長と意見を異にし、その協議がととのわない場合においては、住民基本台帳法（昭和四十二年法律第八十一号）第三十三条の規定の適用がある場合を除き、総務大臣（関係地方団体が一の道府県の区域内の市町村である場合においては、道府県知事）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/par-1 · https://japanlaw.org/ja/local-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-8/par-1</sup>
  If the head of a local government differs in opinion from the head of another local government regarding the attribution of the power to tax or the application of any other provision of this Act, and their consultation fails to reach agreement, the head of the local government must, except in the case where Article 33 of the Residential Basic Book Act (Act No. 81 of 1967) applies, file an application with the Minister for Internal Affairs and Communications (or, where the local governments concerned are municipalities within the area of a prefecture, the prefectural governor) seeking a decision.
  <sup>machine translation, not official</sup>

  **第二項**  総務大臣又は道府県知事は、前項の決定を求める旨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六十日以内に決定をし、遅滞なく、その旨を関係地方団体の長に通知しなければならない。
  <sup>art-8/par-2 · https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2</sup>
  Upon receiving an application seeking a decision under the preceding paragraph, the Minister for Internal Affairs and Communications or the prefectural governor must make a decision within 60 days from the day of receiving the application and, without delay, notify the head of the local government concerned to that effect.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の申出及び前項の決定は、文書をもつてしなければならない。
  <sup>art-8/par-3 · https://japanlaw.org/ja/local-tax-act/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-8/par-3</sup>
  The application under paragraph (1) and the decision under the preceding paragraph must be made in writing.
  <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、同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-8/par-4 · https://japanlaw.org/ja/local-tax-act/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-8/par-4</sup>
  A mayor of a municipality who is dissatisfied with a decision of the prefectural governor under paragraph (2) may, within 30 days from the day of receiving the notice referred to in that paragraph, apply to the Minister for Internal Affairs and Communications seeking a ruling.
  <sup>machine translation, not official</sup>

  **第五項**  第二項の通知を郵便又は民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項に規定する一般信書便事業者若しくは同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便（以下「信書便」という。）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第二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-8/par-5 · https://japanlaw.org/ja/local-tax-act/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-8/par-5</sup>
  Where the notice referred to in paragraph (2) is sent by mail or by correspondence delivery provided for in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) by a general correspondence delivery business operator provided for in paragraph (6) of that Article or a specified correspondence delivery business operator provided for in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), and the date of its arrival is unclear, the day on which four days have elapsed from the date of dispatch is deemed to be the day of receiving the notice referred to in paragraph (2). In this case, where the mayor of the municipality can prove the date of arrival, the date to which that proof relates is deemed to be the day of receiving the notice.
  <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-8/par-6 · https://japanlaw.org/ja/local-tax-act/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-8/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-8/par-7 · https://japanlaw.org/ja/local-tax-act/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-8/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、その旨を関係地方団体の長に通知しなければならない。
  <sup>art-8/par-8 · https://japanlaw.org/ja/local-tax-act/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-8/par-8</sup>
  Having made the ruling referred to in the preceding paragraph, the Minister for Internal Affairs and Communications must, without delay, notify the head of the local government 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-8/par-9 · https://japanlaw.org/ja/local-tax-act/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-8/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関係地方団体の長は、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-8/par-10 · https://japanlaw.org/ja/local-tax-act/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-8/par-10</sup>
  The head of a local government concerned who finds that there is illegality in a decision of the Minister for Internal Affairs and Communications under paragraph (2) or a ruling of the Minister under paragraph (7) may file an action with a court within 30 days from the day of receiving notice of that decision or ruling.
  <sup>machine translation, not official</sup>

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## Cites
- art-8/par-1: 住民基本台帳法（昭和四十二年法律第八十一号）第三十三条 → 住民基本台帳法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/residential-basic-book-act/art-33 · https://japanlaw.org/l/342AC0000000081/art-33
- art-8/par-2: 前項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-8/par-1
- art-8/par-3: 第一項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-8/par-1
- art-8/par-3: 前項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- art-8/par-4: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- art-8/par-5: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- art-8/par-5: 民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項 → e-Gov law 414AC0000000099, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-8/par-5: 同条第九項 → e-Gov law 414AC0000000099, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-8/par-5: 同条第二項 → e-Gov law 414AC0000000099, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-8/par-6: 第四項 → 地方税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/local-tax-act/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-8/par-4
- art-8/par-7: 第四項 → 地方税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/local-tax-act/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-8/par-4
- art-8/par-8: 前項 → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/local-tax-act/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-8/par-7
- art-8/par-9: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- art-8/par-9: 第七項 → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/local-tax-act/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-8/par-7
- art-8/par-10: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- art-8/par-10: 第七項 → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/local-tax-act/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-8/par-7

## Cited by

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

- 住民基本台帳法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/residential-basic-book-act/suppl-3421-81/art-1/par-1 · https://japanlaw.org/l/342AC0000000081/suppl-3421-81/art-1/par-1
- 地方税法 第八条第二項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-8/par-2
- 地方税法 第八条第三項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-8/par-3
- 地方税法 第八条第四項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-8/par-4
- 地方税法 第八条第五項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-8/par-5
- 地方税法 第八条第六項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-8/par-6
- 地方税法 第八条第七項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-8/par-7
- 地方税法 第八条第八項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-8/par-8
- 地方税法 第八条第九項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-8/par-9
- 地方税法 第八条第十項（関係地方団体の長の意見が異なる場合の措置） — https://japanlaw.org/ja/local-tax-act/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-8/par-10
- 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/ja/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/ja/local-tax-act/art-8-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-2
- 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/ja/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 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3421-81/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-81/art-1/par-1

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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