Article 388Duties of the Minister for Internal Affairs and Communications Relating to Fixed Assets Tax
第三百八十八条（固定資産税に係る総務大臣の任務）
The Minister for Internal Affairs and Communications must establish the standards for the valuation of fixed assets and the method and procedures for implementing the valuation (hereinafter referred to as "fixed asset valuation standards") and give public notice of them. In this case, the fixed asset valuation standards may provide that the prefectural governor is to establish the matters concerning their details.
総務大臣は、固定資産の評価の基準並びに評価の実施の方法及び手続（以下「固定資産評価基準」という。）を定め、これを告示しなければならない。この場合において、固定資産評価基準には、その細目に関する事項について道府県知事が定めなければならない旨を定めることができる。
When intending to establish the fixed asset valuation standards referred to in the preceding paragraph, the Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council.
The Minister for Internal Affairs and Communications must establish standard forms for preparing cadastral maps, land use maps, soil classification maps, house sketch maps, fixed asset sales records and other materials concerning the valuation of fixed assets, and statistics on fixed assets tax, and present them to the mayors of municipalities.
総務大臣は、地籍図、土地使用図、土壌分類図、家屋見取図、固定資産売買記録簿その他固定資産の評価に関する資料及び固定資産税の統計を作成するための標準様式を定めて、これを市町村長に示さなければならない。
The Minister for Internal Affairs and Communications must give the mayors of municipalities the technical assistance set out in the following items with regard to the valuation of fixed assets.
総務大臣は、固定資産の評価に関して市町村長に対し、左の各号に掲げる技術的援助を与えなければならない。
preparing valuation manuals and other materials necessary for fixed asset valuers of municipalities to value fixed assets;
市町村の固定資産評価員が固定資産を評価するために必要な評価の手引その他の資料を作成すること。
giving advice, where the mayor of a municipality seeks advice on the valuation of fixed assets that it is extremely difficult for the municipality's fixed asset valuers to value.
市町村の固定資産評価員が評価をすることが著しく困難である固定資産の評価について市町村長から助言を求められた場合において助言を与えること。
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fixed asset valuation standardsmachine translation
「固定資産評価基準」
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
Short name set inArticle 388, paragraph (1)