2.	If the national budget for a fiscal year fails to secure Diet approval, the total amount of allocation tax is revised due to the supplement or revision of the national budget, a large-scale natural disaster breaks out or otherwise there is a difficulty in keeping the time-table in the preceding paragraph, exceptions may be made by order of the Ministry of Public Management. Home Affairs, Posts and Telecommunications to the months in which the allocation tax shall be granted and the amounts to be granted in such months, due allowances being made for the amount of the provisional budget of the State and the conditions to the Diet approval thereto, the degree of change in the total amount of allocation tax for the preceding year, special financial needs due to such large-scale natural disaster, etc.
3.	If the amount of allocation tax actually granted to Do, Fu or Ken or city, town or village in accordance with the preceding two paragraphs exceeds the amount due thereto for the same fiscal year, such Do, Fu or Ken or city, town or village shall without delay refund such excess.
4.	If a local body is abolished, created, divided or fused, or redemarcated within one year prior to the first of April or between the second of April and the time when the amount of ordinary allocation tax for April or June is granted, the amount of grant tax for the preceding fiscal year as referred to in paragraph 1 shall be computed, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, in the manner corresponding to Article 9.

(Duties of the Governor)

Article 17.	The governor of To, Do, Fu or Ken shall, as provided by cabinet order, perform the affairs of computing the amount of allocation tax and of granting such allocation tax to cities, towns and villages within the area of such To, Do, Fu, or Ken.
2.	The governor of To, Do, Fu, or Ken shall make best efforts to be fully informed of the financial status of such cities, towns and villages, to perform such affairs.

(Documents on National Tax)

Article 17-2.

If the governor of To, Do, Fu or Ken requests the national government to make available to his inspection or recording any document on the amount of taxable income and national tax imposed, which is necessary for the computation of basic financial revenues of cities, towns and villages, as provided in Article 14, when he computes the amount of the allocation tax to be granted to cities, towns or villages in accordance with paragraph 1 of the preceding article, the national government shall make such document available to the inspection or recording by the governor of To, Do, Fu or Ken or any official designated by him.

(Inspection of Data)

Article 17-3.

The Minister of Public Management, Home Affairs, Posts and Telecommunications shall make inspections of the data used for the computation of the amount of allocation tax to To, Do, Fu or Ken and the cities, towns and villages designated by cabinet order.

2.

The governor of To, Do, Fu or Ken shall make inspections of the data used for the computation of the amount of allocation tax to cities, towns and villages within the area of such To, Do, Fu, or Ken (exclusive of those designated by cabinet order in the preceding paragraph) and shall inform the Minister of Public Management, Home Affairs, Posts and Telecommunications of the result of the inspection.

(Opinion on the Way of Computation)

Article 17-4.	Any local body may submit opinions on the way of computation of the amount of local allocation tax to the Minister of Public Management, Home Affairs, Posts and Telecommunications. A city, town or village shall file such opinion through the governor of To, Do, Fu or Ken.
2.	The Minister of Public Management, Home Affairs, Posts and Telecommunications, upon receipts of such opinion under the preceding paragraph, shall treat them faithfully and inform the Local Finance Council of the result of such treatment when hearing the opinion of the Local Finance Council as provided by article 23.

(Appeal for Review)

Article 18.

When any local body is informed of decision or revision of the amount of local allocation tax under paragraph 4 of Article 10 or paragraph 3 of Article 15 and is dissatisfied with the base of computation of the amount of allocation tax thereto, he may appeal for review to the Minister of Public Management, Home Affairs, Posts and Telecommunications within thirty days from the day of such information. A city, town or village shall file such appeal through the governor of To, Do. Fu or Ken.

2.

The Minister of Public Management, Home Affairs, Posts and Telecommunications shall, upon receipt of such appeal, review the matter within thirty days from the day of receipt, and inform the local body of the ruling. If the appellant is a city, town or village, it shall be informed of the ruling through the governor of To, Do, Fu or Ken.

(Error)

Article 19.	If the Minister of Public Management, Home Affairs, Posts and Telecommunications finds an error in basic numbers used for computation of the amount of ordinary allocation tax, after he has informed the local body thereof under paragraph 4 of Article 10, or when he has received appeal for review under paragraph 1 of the preceding article (but within five fiscal years from the fiscal year in which such erroneous number was used as one of the basic numbers for computation of the amount of ordinary allocation tax (in the following paragraph referred to as "original fiscal year"), and there arises a necessity of increasing or reducing the amount of basic financial needs or revenues of the local body, he may, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, add or subtract the amount to be increased or reduced to or from the amount of basic financial needs or revenues on the basis of which the amount of ordinary allocation tax to the local body is to be computed, in the fiscal year when such error is found or the fiscal year following thereto.
2.	In the fiscal year when an error is found in basic numbers used for computation of the amount of ordinary allocation tax, or in the fiscal year following thereto, the Minister of Public Management, Home Affairs, Posts and Telecommunications may, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, compensate from the allocation tax for the current fiscal year the whole or a part of the difference between the amount of ordinary allocation tax actually granted in the original fiscal year and the amount of ordinary allocation tax which should have been granted in the same fiscal year, or request the refundment of the whole or a part of such difference, with respect to the local body to which the preceding paragraph is applicable, if the amount of basic financial revenues for such fiscal year which is used for the computation of the amount of the ordinary allocation tax to be granted to such local body would exceed the amount of its basic financial needs without applying the preceding paragraph, or the amount of its basic financial revenues exceeds the amount of its basic financial needs, as the result of the application of the preceding paragraph.
3.	Exceptions may be made by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications to the preceding two paragraphs, with respect to the cities, towns or villages affected by abolition, creation, division or fusion or redemarcation, or the local bodies affected by an error involving a very large amount of money.
4.	If a local body fraudulently obtains the allocation tax, by tampering with, or falsifying the data for its computation submitted thereby, the Minister of Public Management. Home Affairs, Posts and Telecommunications shall order the refundment of the excess over the due amount (hereinafter in this and the following paragraphs referred to as "excess"), as soon as he finds such fact.
5.	In cases referred to in the preceding article, the local body shall pay into the national treasury the surcharge equal to 0.03 percent of the excess for each day from the day following its receipt of such allocation tax to the day of its refundment. However, if there are extenuating circumstances such as natural disasters or other special reasons after the receipt of the allocation tax, the Minister of Public Management, Home Affairs, Posts and Telecommunications may exempt the surcharge, or grant indulgence until a specified term.
6.	When the Minister of Public Management, Home Affairs, Posts and Telecommunications takes the measures under preceding five paragraphs, he shall indicate in writing the reasons therefor, the amount of money involved and other necessary matters to the local body affected thereby. The local body falling under the preceding two paragraphs shall make them known to its inhabitants.
7.	Any local body affected by the application of paragraph 1 to 5 may take exception to the Minister of Public Management, Home Affairs, Posts and Telecommunications within thirty days from the receipt of the document under the preceding paragraph. A city, town or village shall file such exception through the governor of To, Do, Fu or Ken.
8.	The Minister of Public Management, Home Affairs, Posts and Telecommunications shall, upon receipt of such exception, give decision upon the matter within thirty days from the day of receipt, and inform the local body thereof. If the complainant is a city, town or village, it shall be informed of the decision through the governor to To, Do, Fu or Ken.

(Hearing)

Article 20.	If the Minister of Public Management, Home Affairs, Posts and Telecommunications finds it necessary in taking the measures as provided in paragraphs 3 and 4 of Articles 10, paragraphs 2 and 3 of Article 15 and the preceding two article, he may hold a hearing for the local body concerned.
2.	When the local body concerned declares on a clear evidence that the decision or action taken under paragraph 3 of Article 10, paragraph 2 of Article 15, paragraph 2 of Article 18 and paragraphs 1 to 5 and paragraph 8 of the preceding article, the Minister of Public Management, Home Affairs, Posts and Telecommunications shall hold an open hearing.
3.	If the Minister of Public Management, Home Affairs, Posts and Telecommunications upon hearing finds such declaration substantiated, he shall revoke or alter such decision or action.
4.	Except as provided in the preceding three paragraphs, procedures of hearing and other necessary matters shall be provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications.

(Recommendation)

Article 20-2.	If any administrative organ finds in connection with its own administration any substandard local administration due to the negligence of the local body in keeping the scale and quality of administration prescribed by laws or cabinet orders duly authorized by laws, it may present recommendation to the local body to take corrective measures.
2	The administrative organ shall in advance inform the Minister of Public Management, Home Affairs, Posts and Telecommunications of the recommendation which it intends to present under the preceding paragraph.
3.	If the local body fails to follow such recommendation, the administrative organ may request the Minister of Public Management, Home Affairs, Posts and Telecommunications to reduce the whole or a part of the allocation tax to be granted thereto, or to order the refundment of the whole or a part of the allocation tax already granted.
4.	When such request is made, the Minister of Public Management, Home Affairs, Posts and Telecommunications shall, upon hearing the plea of the local body reduce the whole or a part of the allocation tax to be granted thereto, or order the refundment of the whole or a part of the allocation tax already granted, except when he finds that there have been disasters or other extenuating reasons. The provisions of paragraphs 6 to 8 of the Article 19 shall apply mutates mutadis to such action.
5.	The amount of allocation tax to be reduced or to be ordered refunded under the preceding paragraph may not exceed the expenses which would be dispensed with because of such substandard local administration due to the negligence in keeping the scale and quality of administration prescribed by laws or cabinet orders duly authorized by laws.

(Treatment of Reduced or Refunded Tax)

Article 20-3.

In case the whole or a part of the allocation tax to be granted is reduced under paragraph 4 of the preceding article or under paragraph 1 of Article 26 of the Local Finance Law, such amount reduced shall be counted in the aggregate total of the special allocation tax for the current fiscal year.

(2)

In case the whole or a part of the allocation tax already granted is refunded, or the surcharge is paid in under paragraph 2 to 5 of Article 19, or paragraph 4 of the preceding article, or under Article 26 of the Local Finance Law, such amount reduced or paid in shall be counted in the aggregate total of the allocation tax under paragraph 2 of Article 6 in the fiscal year following such refund or payment, or in the fiscal year next thereto, and shall be counted in the aggregate total of the special allocation tax for the same fiscal year.

(Exceptions for To)

Article 21.

The basic financial needs and the basic financial revenues of To shall be determined by totaling the basic financial needs and the basic financial revenues respectively each computed as if its whole area were a area of Do, Fu or Ken as far as computation of the allocation tax to Do, Fu or Ken is concerned, and its areas covered by the special wards were areas of cities, towns or villages as far as the computation of the allocation tax to a city, town or village is concerned.

(2)

The total union shall be deemed to be a town or village in application of this law.

(Fractions)

Article 22.

In computing the aggregate total of the allocation tax or the amount of the allocation tax to be granted to each local body for each fiscal year, in granting the allocation tax to each local body, and in paying in the surcharge, any fraction less than 500 yen shall be omitted, and any fraction of 500 yen or more but less than 1,000 yen shall be raised to 1,000 yen.

(Local Financial Administration Committee)

Article 23.

Minister of Public Management, Home Affairs, Posts and Telecommunications, in the following cases, shall consult the Local Financial Administration Committee.

	(1)	In case of planning to enact, amend, or repeal an order relative to the granting the allocation tax.
	(2)	In case of drafting a document on the estimates of revenues and expenditures of the whole of the local bodies for the following fiscal year, prescribed in Article 7.
	(3)	In case of determining or revising the amount of the allocation tax to be granted to each local body, prescribed in Article 10 or 15.
	(4)	In case of ruling on the appeal of revision filed by a local body, prescribed in paragraph 2 of Article 18.
	(5)	In case of ordering to refund the allocation tax, prescribed in paragraph 4 of Article 19.
	(6)	In case of ruling on the exception filed by a local body, prescribed in paragraph 8 of Article 19 (including reference in paragraph 4 of Article 20-2).
	(7)	In case of revoking or altering a decision or action under paragraph 2 of Article 20, prescribed in paragraph 3 of the same article.
	(8)	In case of ordering to reduce or refund the allocation tax, prescribed in paragraph 4 of Article 20-2.

(Classification of works)

Article 24.

Works to be done by To, Do, Fu or Ken under the paragraph 2 of Article 5, paragraph 1 of Article 17, paragraph 2 of Article 17-3, the second sentence of paragraph 1 of Article 17-4, the second sentence of paragraph 1 and the second sentence of paragraph 2 of Article 18, and the second sentence of paragraph 7 and the second sentence of paragraph 8 of Article 19 (including reference in paragraph 4 of Article 20-2) shall be the item-1 legal trust work as provided in item 1 of paragraph 9 of Article 2 of Local Administration Law.