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Article 26-2Land Valuation Council

第二十六条の二(土地評価審議会)

A Land Valuation Council is to be established in each regional taxation bureau.

国税局ごとに、土地評価審議会を置く。

The Land Valuation Council is to investigate and deliberate on matters relating to the valuation of land on which the regional commissioner seeks its opinion.

土地評価審議会は、土地の評価に関する事項で国税局長がその意見を求めたものについて調査審議する。

The Land Valuation Council is to be composed of not more than 20 members.

土地評価審議会は、委員二十人以内で組織する。

The members are appointed by the regional commissioner from among officials of the relevant administrative agencies, officials of local governments, and persons with knowledge and experience regarding the valuation of land.

委員は、関係行政機関の職員、地方公共団体の職員及び土地の評価について学識経験を有する者のうちから、国税局長が任命する。

In addition to what is prescribed in the preceding two paragraphs, matters necessary for the organization and operation of the Land Valuation Council are prescribed by Cabinet Order.

前二項に定めるもののほか、土地評価審議会の組織及び運営に関し必要な事項は、政令で定める。

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