Local Tax Act

Where the mayor of a municipality discovers, on or after the date of the public notice under Article 411, paragraph (2), that registration of the price, etc. of a fixed asset has not been made or that the registered price, etc. contains a material error, the mayor must immediately determine the price, etc., or revise the determined price, etc., so as not to be out of balance with the prices of similar fixed assets registered in the fixed assets tax ledger, and register it in the fixed assets tax ledger. In this case, the mayor must, without delay, notify the person liable for tax of the fixed assets tax imposed on that fixed asset to that effect.

Where the prefectural governor or the Minister for Internal Affairs and Communications discovers, after giving the notice under Article 389, paragraph (1), that the determination of the price, etc. of a fixed asset has not been made or that the determined price, etc. contains a material error, the governor or the Minister must immediately determine the price, etc., or revise the determined price, etc., so as not to be out of balance with the prices of similar fixed assets, and in addition determine the municipality in which the fixed asset subject to that determination or revision is deemed to be located, distribute the price, etc. subject to that determination or revision to that municipality, and notify the mayor of that municipality of the fixed assets subject to the distribution and the price, etc. distributed. In this case, the governor or the Minister must, without delay, notify the owner of that fixed asset to that effect.

The provisions of Article 389, paragraphs (2) through (5), and paragraph (6) of that Article (excluding the part relating to item (i)) apply mutatis mutandis to the case referred to in the preceding paragraph.

The provisions of Article 390 apply mutatis mutandis where the Minister for Internal Affairs and Communications intends to make a ruling on a request for review concerning the determination or distribution of the price, etc. under paragraph (2), and the provisions of Article 399 apply mutatis mutandis where the prefectural governor or the Minister has made a ruling on a request for review concerning the determination or distribution of the price, etc. under that paragraph.

Where the mayor of a municipality has determined the price, etc. of fixed assets under Article 410, paragraph (1) or has registered the price, etc. of fixed assets under Article 389, paragraph (2), the mayor must prepare a summary report of the results as provided by Order of the Ministry of Internal Affairs and Communications and send it to the prefectural governor during April each year; provided, however, that where the determination was made on or after April 1 pursuant to the proviso to Article 410, paragraph (1), the mayor must send it within one month from the date of the determination.

Where the prefectural governor finds that the determination of the price of fixed assets in a municipality has not been carried out in accordance with the fixed asset valuation standards under Article 388, paragraph (1), the governor is to recommend to the mayor of that municipality that the prices registered in the fixed assets tax ledger be revised and registered.

Where the mayor of a municipality who has received the recommendation under the preceding paragraph finds, with regard to that recommendation, that it is necessary to revise the price, etc. of fixed assets, the mayor must, without delay, revise and register that price, etc.

Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under the preceding paragraph, the mayor must immediately give public notice to that effect.

Where the mayor of a municipality has revised and registered the price, etc. of land or houses under paragraph (2), the mayor must immediately prepare the land price, etc. inspection register or the house price, etc. inspection register.

The mayor of a municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, prepare the land price, etc. inspection register or the house price, etc. inspection register under the preceding paragraph by creating electronic or magnetic records.

Where the mayor of a municipality has prepared the land price, etc. inspection register or the house price, etc. inspection register under paragraph (4), the mayor must, for a period of 20 days or more from the date of preparation, at a place designated by the mayor, make the land price, etc. inspection register or a copy thereof (where the preparation of that land price, etc. inspection register is carried out by creating electronic or magnetic records under the preceding paragraph, a document stating the matters recorded in that land price, etc. inspection register; the same applies in the following paragraph) available for inspection by taxpayers of fixed assets tax imposed on land located within the municipality, or make the house price, etc. inspection register or a copy thereof (where the preparation of that house price, etc. inspection register is carried out by creating electronic or magnetic records under the preceding paragraph, a document stating the matters recorded in that house price, etc. inspection register; the same applies in the following paragraph) available for inspection by taxpayers of fixed assets tax imposed on houses located within the municipality.

When the mayor of a municipality makes the land price, etc. inspection register or a copy thereof, or the house price, etc. inspection register or a copy thereof, available for inspection by taxpayers of fixed assets tax imposed on land or houses located within the municipality under the preceding paragraph, the mayor may make the matters entered in the land price, etc. inspection register or the house price, etc. inspection register (or, where the preparation of that land price, etc. inspection register or house price, etc. inspection register is carried out by creating electronic or magnetic records under paragraph (5), recorded therein) available for inspection by displaying them on a screen.

The mayor of a municipality must give public notice in advance of the place and period of inspection under paragraph (6).

Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under paragraph (2) of the preceding Article, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the revised and registered price, etc.

Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under Article 419, paragraph (2), the mayor must prepare a new summary report and send it to the prefectural governor within 40 days from the date of receiving the recommendation.

The mayor of a municipality who has received the recommendation under Article 419, paragraph (1), where the mayor finds that the revision under paragraph (2) of that Article is unnecessary, must report to that effect to the prefectural governor within 20 days from the date of receiving the recommendation.

The prefectural governor must, on the basis of the summary reports under Article 418 or Article 421, paragraph (1) or the reports under paragraph (2) of the preceding Article, and within one month after receiving all the summary reports and the reports under paragraph (2) of the preceding Article, prepare a summary report on the price, etc. of fixed assets within the prefecture and send it to the Minister for Internal Affairs and Communications.

Where the Minister for Internal Affairs and Communications finds that the determination of the price of fixed assets in a municipality has not been carried out in accordance with the fixed asset valuation standards under Article 388, paragraph (1), the Minister is to instruct the prefectural governor to make the recommendation under Article 419, paragraph (1) to the mayor of that municipality.

When the Minister for Internal Affairs and Communications intends to give the instruction under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.

The prefectural governor who has received the instruction under paragraph (1) must, within 30 days from the date of receiving that instruction, report to the Minister for Internal Affairs and Communications on the measures taken pursuant to that instruction.

Where the mayor of a municipality has determined or revised the base-year price or comparison-based price of land and houses under Article 410, paragraph (1), Article 417, Article 419, paragraph (2) or Article 435, paragraph (2), the mayor must, without delay, notify the registry office having jurisdiction over the location of the land or house subject to that determination or revision of that base-year price or comparison-based price and other matters specified by Ministerial Order.

A fixed asset valuation review board is to be established in each municipality to review and decide on objections relating to prices registered in the fixed assets tax ledger.

The number of members of the fixed asset valuation review board is three or more, as provided for by the Municipal Ordinance of the municipality.

The members of the fixed asset valuation review board are selected by the mayor of the municipality, with the consent of the municipal assembly, from among residents of the municipality, persons with a tax liability for municipal tax, or persons with knowledge and experience in the valuation of fixed assets.

Where a seat of a member of the fixed asset valuation review board falls vacant, the mayor of a municipality must, without delay, select a substitute member for that member. In this case, if the municipal assembly is not in session, the mayor may, notwithstanding the preceding paragraph, select the substitute member without obtaining the consent of the assembly.

Where the mayor of a municipality has selected a substitute member, the mayor must obtain ex post approval of the selection at the first session of the assembly after the selection. In this case, if ex post approval cannot be obtained, the mayor must dismiss that member.

The term of office of a member of the fixed asset valuation review board is three years; provided, however, that the term of office of a substitute member is the remainder of the term of the predecessor.

A member of the fixed asset valuation review board may receive an allowance according to the number of days of attendance at meetings of the board, as provided for by the Municipal Ordinance of the municipality.

Where a municipality has been established, the person who performs the duties of the mayor of that municipality until the mayor is elected may, until the mayor is elected, fill the positions of members of the fixed asset valuation review board of that municipality with persons selected from among those who were members of the fixed asset valuation review boards of the relevant municipalities to which the area of that municipality previously belonged.

Where a municipality has been established, until members of the fixed asset valuation review board are selected with the consent of the assembly first convened after the establishment of that municipality, the mayor of that municipality may fill the positions of members of the fixed asset valuation review board of that municipality with persons selected from among those who were members of the fixed asset valuation review boards of the relevant municipalities to which the area of that municipality previously belonged.

A member of the fixed asset valuation review board must not concurrently hold any of the following offices:

a member of the National Diet or a member of the assembly of a local government;

the head of a local government;

a member of an agricultural committee;

a fixed asset valuer.

A member of the fixed asset valuation review board cannot be a person who undertakes contracts with the municipality or who undertakes contracts, in relation to a business whose expenses are borne by the municipality, with the mayor of the municipality or a person delegated by the mayor, or the manager of such a person, or an unlimited liability partner, director, executive officer or company auditor, or person equivalent thereto, manager or liquidator of a corporation that principally engages in the same acts.

A person who falls under any of the following items cannot be a member of the fixed asset valuation review board:

a bankrupt who has not had rights restored;

a person who has committed an offense in connection with the duties of a member of the fixed asset valuation review board and been sentenced.

a person, other than the person prescribed in the preceding item, who has been sentenced to imprisonment or a heavier punishment and for whom two years have not elapsed since the completion of its execution or since the person ceased to be subject to its execution;

a national public employee or an employee of a local government who has been subject to a disposition of disciplinary dismissal and for whom two years have not elapsed from the date of that disposition.