The mayor of the municipality must register in the land tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to land registered in the register, the registered matters listed in Article 27, item (iii) and the items of Article 34, paragraph (1) of the Real Property Registration Act, the address and name or designation of the nominal holder of registration of ownership, pledge and superficies right with a specified duration of more than 100 years, and the base-year price or comparison-based price of that land (in the cases of Article 343, paragraph (2), latter part, and paragraphs (4) and (5), the address and name or designation of the person on whom fixed assets tax is to be imposed under those provisions, and the base-year price or comparison-based price).
市町村長は、土地課税台帳に、総務省令で定めるところにより、登記簿に登記されている土地について不動産登記法第二十七条第三号及び第三十四条第一項各号に掲げる登記事項、所有権、質権及び百年より長い存続期間の定めのある地上権の登記名義人の住所及び氏名又は名称並びに当該土地の基準年度の価格又は比準価格（第三百四十三条第二項後段、第四項及び第五項の場合には、これらの規定により固定資産税を課されることとなる者の住所及び氏名又は名称並びにその基準年度の価格又は比準価格）を登録しなければならない。
The mayor of the municipality must register in the supplementary land tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to land that is not registered in the register and on which fixed assets tax may be imposed under the provisions of this Act, the address and name or designation of the owner, and the location, lot number, land category, area and base-year price or comparison-based price of that land.
The mayor of the municipality must register in the house tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to houses registered in the register, the registered matters listed in Article 27, item (iii) and the items of Article 44, paragraph (1) of the Real Property Registration Act, the address and name or designation of the nominal holder of registration of ownership, and the base-year price or comparison-based price of that house (in the cases of Article 343, paragraph (2), latter part, and paragraphs (4) and (5), the address and name or designation of the person on whom fixed assets tax is to be imposed under those provisions, and the base-year price or comparison-based price).
市町村長は、家屋課税台帳に、総務省令で定めるところにより、登記簿に登記されている家屋について不動産登記法第二十七条第三号及び第四十四条第一項各号に掲げる登記事項、所有権の登記名義人の住所及び氏名又は名称並びに当該家屋の基準年度の価格又は比準価格（第三百四十三条第二項後段、第四項及び第五項の場合には、これらの規定により固定資産税を課されることとなる者の住所及び氏名又は名称並びにその基準年度の価格又は比準価格）を登録しなければならない。
The mayor of the municipality must register in the supplementary house tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to houses other than houses registered in the register and on which fixed assets tax may be imposed under the provisions of this Act, the address and name or designation of the owner, and the location, house number, type, structure, floor area and base-year price or comparison-based price of that house.
The mayor of the municipality must register in the depreciable assets tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, the address and name or designation of the owner of a depreciable asset (in the cases of Article 343, paragraphs (9) and (10), the person deemed to be the owner under those provisions; the same applies in Article 383 and Article 742, paragraphs (1) and (3)), and the location, type, quantity and price of the depreciable asset.
市町村長は、償却資産課税台帳に、総務省令で定めるところにより、償却資産の所有者（第三百四十三条第九項及び第十項の場合には、これらの規定により所有者とみなされる者とする。第三百八十三条並びに第七百四十二条第一項及び第三項において同じ。）の住所及び氏名又は名称並びにその所在、種類、数量及び価格を登録しなければならない。
In addition to what is provided for in the preceding paragraphs, the mayor of the municipality must register in the fixed assets tax ledger, for fixed assets subject to the application of Article 349-3, Article 349-3-2 or Article 349-3-4, the amount obtained by multiplying the price of those fixed assets by the rate provided for in those provisions, and for depreciable assets subject to the application of Article 349-4 or Article 349-5, the amount that the municipality is to take as the tax base for fixed assets tax under those provisions.
市町村長は、前各項に定めるもののほか、第三百四十九条の三、第三百四十九条の三の二又は第三百四十九条の三の四の規定の適用を受ける固定資産については当該固定資産の価格にこれらの規定に定める率を乗じて得た金額を、第三百四十九条の四又は第三百四十九条の五の規定の適用を受ける償却資産についてはこれらの規定により市町村が固定資産税の課税標準とすべき金額を固定資産課税台帳に登録しなければならない。
If the mayor of the municipality finds that there is an impediment to taxation because land or a house that should be registered in the register is not registered, or because the registered matters, such as the land category, differ from the facts, the mayor may request the registry office having jurisdiction over the location of that land or house to take measures such as making the registration that should be made or correcting the registered matters. In this case, the registry office must, if it finds the request appropriate, without delay take measures such as making the registration pertaining to the request or correcting the registered matters, and if it finds the request inappropriate, without delay notify the mayor of the municipality to that effect.
市町村長は、登記簿に登記されるべき土地又は家屋が登記されていないため、又は地目その他登記されている事項が事実と相違するため課税上支障があると認める場合には、当該土地又は家屋の所在地を管轄する登記所にそのすべき登記又は登記されている事項の修正その他の措置をとるべきことを申し出ることができる。この場合において、当該登記所は、その申出を相当と認めるときは、遅滞なく、その申出に係る登記又は登記されている事項の修正その他の措置をとり、その申出を相当でないと認めるときは、遅滞なく、その旨を市町村長に通知しなければならない。
When imposing fixed assets tax, based on Article 343, paragraph (7), on a person deemed to be the owner prescribed in paragraph (1) of that Article in respect of provisional replotting land, etc., provisionally used land, reserved land or replotted land, the mayor of the municipality must, as provided by Order of the Ministry of Internal Affairs and Communications, register on a separate sheet the address and name or designation of the person deemed to be the owner of that provisional replotting land, etc., provisionally used land, reserved land or replotted land, and the location, land category, area and base-year price or comparison-based price, and attach it to the land tax ledger or supplementary land tax ledger in which the former land corresponding to that provisional replotting land, etc. or replotted land, or the provisionally used land or reserved land, is registered. In this case, with respect to that former land or provisionally used land or reserved land, notwithstanding paragraphs (1) and (2), it is not necessary to register the base-year price or comparison-based price in the land tax ledger or supplementary land tax ledger, and the separate sheet attached to that land tax ledger or supplementary land tax ledger is deemed to be a supplementary land tax ledger for the purpose of the application of the provisions of this Act.
市町村長は、第三百四十三条第七項の規定に基づいて仮換地等、仮使用地、保留地又は換地に係る同条第一項の所有者とみなされる者に対して固定資産税を課する場合には、総務省令で定めるところにより、当該仮換地等、仮使用地、保留地又は換地の所有者とみなされる者の住所、氏名又は名称並びにその所在、地目、地積及び基準年度の価格又は比準価格を別紙に登録して、これを当該仮換地等若しくは換地に対応する従前の土地又は仮使用地若しくは保留地が登録されている土地課税台帳又は土地補充課税台帳に添付しなければならない。この場合において、当該従前の土地又は仮使用地若しくは保留地については、第一項及び第二項の規定にかかわらず、土地課税台帳又は土地補充課税台帳に基準年度の価格又は比準価格を登録することを要しないものとし、当該土地課税台帳又は土地補充課税台帳に添付した別紙は、この法律の規定の適用については、土地補充課税台帳とみなす。
A municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, prepare the separate sheet referred to in the preceding paragraph by preparing an electronic or magnetic record.
市町村は、総務省令で定めるところにより、前項の別紙の作成を電磁的記録の作成をもつて行うことができる。
Read this with the articles around it
provisionally used landmachine translation
「仮使用地」
Land that the implementer (施行者) of a land readjustment project (土地区画整理事業) under the Land Readjustment Act manages under Article 100-2 of that Act (including as applied to the like projects of other Acts named in Article 343, paragraph 7) and that someone other than the implementer is using provisionally.
Short name set inArticle 343, paragraph (7)· applies only in this paragraph and in Article 381, paragraph (8)
provisional replotting land, etc.machine translation
「仮換地等」
Provisional replotting land (仮換地), land for temporary use (一時利用地) or other land that may provisionally be used or earned from, designated under laws and regulations or rules (規約) for land in a land readjustment project (土地区画整理事業) or land improvement project (土地改良事業), for which Article 343, paragraph 7 lets the municipality treat the registered owner of the corresponding former land as the owner for fixed assets tax (固定資産税) until the replotting is announced.
Short name set inArticle 343, paragraph (7)· applies only in this paragraph and in Article 349-3-3, paragraph (3); and Article 381, paragraph (8)
base-year pricemachine translation
「基準年度の価格」
The value of a piece of land or a house on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years, as registered in the land or house tax ledger (課税台帳); it is the fixed assets tax (固定資産税) base for that year.
Short name set inArticle 349, paragraph (1)
pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)
comparison-based pricemachine translation
「比準価格」
A collective name for, for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it.
Short name set inArticle 368, paragraph (1)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
superficies
地上権
A right to use another person's land in order to own buildings or other structures, or trees or bamboo, on it (Civil Code, Article 265). It can be entered in the land register (Real Property Registration Act, Article 3, item (ii)). The Act on Land and Building Leases counts a superficies held in order to own a building as a land leasehold right (借地権), just as it counts a lease of land for that purpose (Article 2, item (i)).
Written by AI using Civil Code, Art. 265, Real Property Registration Act, Art. 3 and Act on Land and Building Leases, Art. 2 as a reference.