# 地方税法 / Local Tax Act — 第八条の三 (Article 8-3)

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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: 第八条の三 (Article 8-3)（市町村の境界変更等があつた場合の課税権の承継） — address `art-8-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-8-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-8-3
- 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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### 第八条の三（市町村の境界変更等があつた場合の課税権の承継） — Succession to Taxing Authority in the Case of Boundary Change, etc. of Municipalities
<sup>caption: machine translation, not official</sup>
<sup>art-8-3 · https://japanlaw.org/ja/local-tax-act/art-8-3 · https://japanlaw.org/l/325AC0000000226/art-8-3</sup>

  **第一項**  市町村の境界変更があつたとき、又は市町村の廃置分合があつた場合で当該廃置分合により新たに設置された市町村の地域の全部若しくは一部が従来属していた市町村がなお存続するときは、当該境界変更があつた区域又は新たに設置された市町村の地域の全部若しくは一部が従来属していた市町村（以下本条において「旧市町村」という。）の当該区域又は地域に係る地方団体の徴収金で次の各号に掲げるもの（第二号に掲げる地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合のあつた日の属する年度分以後の年度分として課されるべきものに限る。）の徴収を目的とする権利は、当該区域又は地域によつて、当該区域又は地域が新たに属することとなつた市町村（以下本条において「新市町村」という。）が承継する。ただし、旧市町村と新市町村が協議の上これと異なる定をしたときは、その定めたところによることができる。
  <sup>art-8-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1</sup>
  When there has been a boundary change of municipalities, or in the case where there has been an abolition, establishment, division or merger of municipalities and the municipality to which the whole or part of the area of a municipality newly established by that abolition, establishment, division or merger formerly belonged continues to exist, the right aimed at the collection of the local government levies listed in the following items relating to the area in which that boundary change occurred, or to the whole or part of the area of the newly established municipality, of the municipality to which that area formerly belonged (hereinafter in this Article referred to as the "former municipality") (for local government levies relating to the local tax listed in item (ii), limited to those to be imposed for the fiscal year that includes the day of that boundary change or abolition, establishment, division or merger or any subsequent fiscal year) is succeeded to, in accordance with that area, by the municipality to which that area has newly come to belong (hereinafter in this Article referred to as the "new municipality"); provided, however, that where the former municipality and the new municipality have made a different provision from this upon consultation, it may be as so provided.
  <sup>machine translation, not official</sup>

    **一**  申告納付又は申告納入の方法によつて徴収する地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合があつた日前に納期限の到来しないもので当該旧市町村に収入されていないもの
    <sup>art-8-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-8-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1/item-1</sup>
    in the case of local government levies relating to a local tax collected by the method of filing and payment or filing and payment-in, those whose due date for payment has not arrived before the day of that boundary change or abolition, establishment, division or merger and that have not been received by that former municipality;
    <sup>machine translation, not official</sup>

    **二**  前号以外の地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合があつた日前に当該旧市町村に収入されていないもの
    <sup>art-8-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-8-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1/item-2</sup>
    in the case of local government levies relating to a local tax other than those in the preceding item, those that have not been received by that former municipality before the day of that boundary change or abolition, establishment, division or merger.
    <sup>machine translation, not official</sup>

  **第二項**  前条第一項後段及び第二項から第四項までの規定は、前項本文の規定によつて新市町村が旧市町村の地方団体の徴収金に係る権利を承継する場合について、前条第一項後段及び第四項の規定は、前項ただし書の規定による協議によつて新市町村が旧市町村の地方団体の徴収金に係る権利を承継する場合について準用する。
  <sup>art-8-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-8-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-2</sup>
  The provisions of Article 8-2, paragraph (1), second sentence and paragraphs (2) through (4) apply mutatis mutandis to the case where the new municipality succeeds to the rights relating to the local government levies of the former municipality under the main clause of the preceding paragraph, and the provisions of Article 8-2, paragraph (1), second sentence and paragraph (4) apply mutatis mutandis to the case where the new municipality succeeds to the rights relating to the local government levies of the former municipality by consultation under the proviso to the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の規定によつて新市町村が旧市町村の地方団体の徴収金に係る権利を承継した場合において、当該徴収金を賦課徴収しようとするときは、旧市町村は、新市町村の求に応じ必要な便宜を提供しなければならない。
  <sup>art-8-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-8-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-3</sup>
  In the case where the new municipality has succeeded to the rights relating to the local government levies of the former municipality under the preceding two paragraphs, when it intends to assess and collect those levies, the former municipality must provide necessary assistance in response to a request from the new municipality.
  <sup>machine translation, not official</sup>

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## Cites
- art-8-3/par-1: 本条 → 地方税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/ja/local-tax-act/art-8-3 · https://japanlaw.org/l/325AC0000000226/art-8-3
- art-8-3/par-1: 第二号 → 地方税法 第八条の三第一項第二号 (Article 8-3, paragraph (1), item (ii)), art-8-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-8-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1/item-2
- art-8-3/par-1/item-2: 前号 → 地方税法 第八条の三第一項第一号 (Article 8-3, paragraph (1), item (i)), art-8-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-8-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1/item-1
- art-8-3/par-2: 前条第一項 → 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/ja/local-tax-act/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-1
- art-8-3/par-2: 第二項から第四項まで → 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/ja/local-tax-act/art-8-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-2
- art-8-3/par-2: 第二項から第四項まで → 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/ja/local-tax-act/art-8-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-3
- art-8-3/par-2: 第二項から第四項まで → 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/ja/local-tax-act/art-8-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-4
- art-8-3/par-2: 前項 → 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/ja/local-tax-act/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1
- art-8-3/par-3: 前二項 → 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/ja/local-tax-act/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1
- art-8-3/par-3: 前二項 → 地方税法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-8-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-2

## Cited by

9 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/ja/local-tax-act/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-1
- 地方税法 第八条の三第一項（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/ja/local-tax-act/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1
- 地方税法 第八条の三第一項第二号（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/ja/local-tax-act/art-8-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-1/item-2
- 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/ja/local-tax-act/art-8-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-2
- 地方税法 第八条の三第三項（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/ja/local-tax-act/art-8-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-3
- 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/ja/local-tax-act/art-8-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-1
- 地方税法 第八条の五第一項（政令への委任） — https://japanlaw.org/ja/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/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/ja/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