Local Tax Act

In order that a taxpayer of fixed assets tax can compare the price registered in the land tax ledger, etc. or the house tax ledger, etc. with respect to the land or house relating to the fixed assets tax for the relevant fiscal year that the taxpayer is to pay with the prices of other land or houses within the municipality in which that land or house is located, the mayor of a municipality must, from April 1 each year until a date on or after the later of April 20 or the first due date for payment of the relevant fiscal year, 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 paragraph (2) of the preceding Article, 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, and 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 paragraph (2) of the preceding Article, 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; provided, however, that in the case of disasters or other special circumstances, the inspection period may be from a day on or after April 2 until a day on or after the later of the day on which 20 days have elapsed from that day or the first due date for payment of the relevant fiscal year.

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 (2) of the preceding Article, 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 (1).

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.