In response to a request from a person liable for tax or any other person specified by Cabinet Order, the mayor of the municipality must make available for inspection by those persons the portion of the fixed assets tax ledger in which matters concerning the fixed assets specified by Cabinet Order as relating to those persons (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter the same in this paragraph) are entered (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2), recorded; hereinafter the same in this Article, the following Article and Article 394) or a copy of that portion (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under that paragraph, a document stating the matters recorded in the fixed assets tax ledger; the same in Article 387, paragraph (3)). However, where it is found that disclosure of the address entered in that portion could endanger a person's life or body, or where it is otherwise found inappropriate to make that portion or a copy of it available for inspection, the mayor may make available for inspection that portion with measures specified by Order of the Ministry of Internal Affairs and Communications applied to it, or a copy of it (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2), a document stating the matters recorded in the portion with the measures specified by Order of the Ministry of Internal Affairs and Communications applied to it).
市町村長は、納税義務者その他の政令で定める者の求めに応じ、固定資産課税台帳のうちこれらの者に係る固定資産として政令で定めるものに関する事項（総務省令で定める事項を除く。以下この項において同じ。）が記載（当該固定資産課税台帳の備付けが第三百八十条第二項の規定により電磁的記録の備付けをもつて行われている場合には、記録。以下この条、次条及び第三百九十四条において同じ。）をされている部分又はその写し（当該固定資産課税台帳の備付けが同項の規定により電磁的記録の備付けをもつて行われている場合には、当該固定資産課税台帳に記録をされている事項を記載した書類。第三百八十七条第三項において同じ。）をこれらの者の閲覧に供しなければならない。ただし、当該部分に記載をされている住所が明らかにされることにより人の生命又は身体に危害を及ぼすおそれがあると認められる場合その他当該部分又はその写しを閲覧に供することが適当でないと認められる場合には、当該部分に総務省令で定める措置を講じたもの又はその写し（当該固定資産課税台帳の備付けが第三百八十条第二項の規定により電磁的記録の備付けをもつて行われている場合には、当該総務省令で定める措置を講じたものに記録をされている事項を記載した書類）を閲覧に供することができる。
When the mayor of the municipality makes the fixed assets tax ledger (including one to which the measures under the proviso to paragraph (1) of this Article have been applied; hereinafter the same in this paragraph and Article 382-4) or a copy of it available for inspection under the preceding paragraph, the mayor may display the matters entered in the fixed assets tax ledger on a screen for inspection.
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