Article 393Notice to Taxpayers of the Price, etc. of Fixed Assets by the Prefectural Governor or the Minister for Internal Affairs and Communications
第三百九十三条（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知）
Where the prefectural governor or the Minister for Internal Affairs and Communications has determined the price, etc. of fixed assets under Article 389, paragraph (1), the governor or the Minister must, without delay, notify the owner of the fixed assets of that price, etc.
道府県知事又は総務大臣は、第三百八十九条第一項の規定により固定資産の価格等を決定した場合には、遅滞なく、当該価格等を当該固定資産の所有者に通知しなければならない。
Where the owner of a fixed asset who has made a declaration under the following Article (limited to a person who made that declaration under Article 747-2, paragraph (1); the same applies hereinafter in this paragraph) has applied to be notified, by electronic or magnetic means (meaning means using an electronic data processing system or other means utilizing information and communications technology that are specified by Ministerial Order; the same applies hereinafter in this paragraph), of the price, etc. to be notified to that owner under the preceding paragraph, the prefectural governor or the Minister for Internal Affairs and Communications must notify that owner of the price, etc. by electronic or magnetic means.
道府県知事又は総務大臣は、次条の規定による申告をした固定資産の所有者（当該申告を第七百四十七条の二第一項の規定により行つた者に限る。以下この項において同じ。）が、前項の規定により当該所有者に通知すべき価格等について、電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。以下この項において同じ。）により通知を受けることを希望する旨の申出をした場合には、当該価格等を電磁的方法により当該所有者に通知しなければならない。
A notice given under the preceding paragraph is deemed to have reached the owner of the fixed assets prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including input-output devices) used by that owner.
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electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 393, paragraph (2)· applies only in this paragraph
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「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)