Local Tax Act

Where the fixed asset valuation review board has received an application for review under paragraph (1) of the preceding Article, it must immediately conduct the investigation and other fact examination that it finds necessary, and make a decision on the review within 30 days from the date of receiving the application.

Hearing of objections is conducted in writing; provided, however, that where the person who has applied for review so requests, the fixed asset valuation review board must give that person an opportunity to state opinions orally.

Where necessary for the review, the fixed asset valuation review board may, on its own authority or at the request of a person concerned, request the person who has applied for review and persons in possession of materials necessary for the valuation of that person's fixed assets to submit materials necessary for the review, setting a reasonable period.

Where necessary for the review, the fixed asset valuation review board may request a fixed asset valuer to give explanations on matters concerning the valuation report.

The person who has applied for review may, by document, inquire of the mayor of the municipality, requiring a written answer within a reasonable period to be set, about matters necessary to clarify that the assertion relating to the application is well-founded; provided, however, that this does not apply where the inquiry falls under any of the following items:

an inquiry that is non-concrete or non-specific;

an inquiry that constitutes a repetition of any previous inquiry;

an inquiry asking for an opinion;

an inquiry that requires unreasonable expense or time to answer;

an inquiry about matters concerning a fixed asset of which a person other than the person who has applied for the review is the owner.

Where necessary for the review, the fixed asset valuation review board may, notwithstanding paragraph (2), request the attendance of the person who has applied for review and the mayor of the municipality, and conduct an oral hearing open to the public.

When conducting the oral hearing under the preceding paragraph, the fixed asset valuation review board may request the attendance and testimony of fixed asset valuers and other persons concerned.

The chief reviewer is to direct the oral hearing under paragraph (6).

The fixed asset valuation review board must prepare records of the proceedings and decisions of the review as provided for by the Municipal Ordinance of the municipality.

The fixed asset valuation review board must preserve the records under the preceding paragraph and make them available for inspection by persons concerned as it provides.

The provisions of Articles 24 and 27, Article 29, paragraph (1) main text, Article 29, paragraphs (2) and (5), Article 30, paragraphs (1) and (3), Article 32, Articles 34 through 37, Article 38 (excluding paragraph (6)), Article 39, Article 41, paragraphs (1) and (2) and paragraph (3) of that Article (limited to the part relating to notice that the procedures for proceedings have been concluded), Article 44, Article 45, paragraphs (1) and (2), Article 50, paragraph (1) (excluding the part relating to the review officer's written opinion and the written responses of the Administrative Complaint Review Board, etc. and deliberative councils, etc.), Article 51, paragraphs (1) through (3), and Article 53 of the Administrative Complaint Review Act apply mutatis mutandis to the decision on review under paragraph (1). In this case, the term "review officer" in these provisions (excluding Article 44 of that Act) is deemed to be replaced with "reviewing agency"; in Article 24, paragraph (1) of that Act, the phrase "the reviewing agency" is deemed to be replaced with "the fixed asset valuation review board that has received an application for review under Article 432, paragraph (1) of the Local Tax Act (referred to as "reviewing agency" below)" and the phrase "the procedures for proceedings prescribed in the following Section" is deemed to be replaced with "the procedures for decision on review prescribed in Article 433 of the Local Tax Act"; in Article 29, paragraph (1) main text of that Act, the phrase "When having been nominated by the reviewing agency, a review officer must immediately" is deemed to be replaced with "When an application for review has been made, a review officer must, except where that application for review is dismissed under Article 24, promptly"; in Article 37, paragraphs (1) and (3) of that Act, the phrase "the procedures for proceedings specified in Article 31 through the preceding Article" is deemed to be replaced with "the procedures for decision on review prescribed in Article 433 of the Local Tax Act"; in Article 38, paragraph (1) of that Act, the phrase "the documents stated in the items of Article 29, paragraph (4), or the documents or other objects submitted pursuant to the provisions of Article 32, paragraph (1) or (2), or Article 33" is deemed to be replaced with "the documents or other objects submitted pursuant to the provisions of Article 32, paragraph (1) or (2), or the materials that were required to be submitted pursuant to the provisions of Article 433, paragraph (3) of the Local Tax Act" and the phrase "those documents or copies of those documents" is deemed to be replaced with "those documents or copies of those materials"; in paragraphs (4) and (5) of that Article, the phrase "Cabinet Order" is deemed to be replaced with "Prefectural or Municipal Ordinance"; in Article 41, paragraph (2), item (i), (e) of that Act, the phrase "the provisions of the first sentence of Article 33:documents or other objects" is deemed to be replaced with "the provisions of Article 433, paragraph (3) of the Local Tax Act:materials"; in item (ii) of that paragraph, the phrase "an oral opinion statement" is deemed to be replaced with "the opportunity to state opinions orally prescribed in the proviso to Article 433, paragraph (2) of the Local Tax Act"; in Article 44 of that Act, the phrase "When the reviewing agency has received a response to the consultation from the Administrative Complaint Review Board, etc. (if the consultation under the provisions of paragraph (1) of the preceding Article is not necessary (excluding the cases falling under item (ii) or (iii) of that paragraph), when the review officer's written opinion has been submitted, and if the case falls under item (ii) or (iii) of that paragraph, when the case has gone through the deliberations prescribed in item (ii) or (iii) of that paragraph)" is deemed to be replaced with "When the reviewing agency has concluded the procedures for proceedings"; and in Article 53 of that Act, the phrase "the documents or other objects submitted in response to a request for submission under the provisions of Article 33" is deemed to be replaced with "the materials that were required to be submitted pursuant to the provisions of Article 433, paragraph (3) of the Local Tax Act".

When the fixed asset valuation review board has made a decision under paragraph (1), it must notify in writing the person who filed the application for review and the mayor of the municipality, within 10 days from the date of the decision. In this case, if no decision has been made by the time limit referred to in that paragraph, it may deem that a decision to dismiss the application for review has been made.

A taxpayer of fixed assets tax who is dissatisfied with a decision of the fixed asset valuation review board may file an action for its rescission.

A taxpayer of fixed assets tax who is dissatisfied with a matter on which an application for review may be filed with the fixed asset valuation review board pursuant to Article 432, paragraph (1) may contest it only by following that paragraph and the preceding paragraph.

The fixed asset valuation review board represents the municipality in a lawsuit with the municipality as defendant under Article 11, paragraph (1) of the Administrative Case Litigation Act (including as applied mutatis mutandis pursuant to Article 38, paragraph (1) of that Act) concerning a disposition of the fixed asset valuation review board prescribed in Article 3, paragraph (2) of that Act or a ruling prescribed in paragraph (3) of that Article.

If, upon receiving the notice under Article 433, paragraph (12), the mayor of the municipality finds it necessary to revise the price, etc. registered in the fixed assets tax ledger, the mayor must revise and register the price, etc. within 10 days from the date of receiving the notice, and notify the taxpayer concerned to that effect.

When the mayor of the municipality has revised the price, etc. under the preceding paragraph, the mayor must reassess the assessed amount already determined on the basis of the revised price, etc., even after the assessment of fixed assets tax.

In addition to what is prescribed in this Act, the procedures for review by the fixed asset valuation review board, the preservation of records, and other matters necessary for review are to be prescribed by the Municipal Ordinance of the municipality concerned.

Matters to be prescribed by the Municipal Ordinance under the preceding paragraph may be prescribed by the rules of the fixed asset valuation review board, as provided for by that Municipal Ordinance.