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Article 401-2Prefectural Fixed Asset Valuation Council

第四百一条の二(道府県固定資産評価審議会)

A prefectural fixed asset valuation council is to be established in each prefecture.

道府県に、道府県固定資産評価審議会を設置する。

The prefectural fixed asset valuation council is to investigate and deliberate on the matters listed in the items of the following paragraph and other matters concerning the valuation of fixed assets on which the prefectural governor seeks its opinion.

道府県固定資産評価審議会は、次項各号に掲げる事項その他固定資産の評価に関する事項で道府県知事がその意見を求めたものについて調査審議する。

The prefectural governor must hear the opinion of the prefectural fixed asset valuation council on the matters listed in the following items:

道府県知事は、次の各号に掲げる事項については、道府県固定資産評価審議会の意見をきかなければならない。

matters concerning the details of the fixed asset valuation standards under Article 388, paragraph (1) that the prefectural governor determines;

道府県知事が定める第三百八十八条第一項の固定資産評価基準の細目に関すること。

the recommendation under Article 419, paragraph (1).

The members of the prefectural fixed asset valuation council are appointed by the prefectural governor from among officials of the relevant local administrative organs of the national government, officials of the prefecture, officials of municipalities within the area of the prefecture, and persons with knowledge and experience in the valuation of fixed assets.

道府県固定資産評価審議会の委員は、国の関係地方行政機関の職員、当該道府県の職員及び当該道府県の区域内の市町村の職員並びに固定資産の評価について学識経験を有する者のうちから、道府県知事が任命する。

In addition to what is provided for in the preceding paragraph, matters necessary for the organization and operation of the prefectural fixed asset valuation council are provided for by the Prefectural Ordinance of that prefecture.

前項に定めるもののほか、道府県固定資産評価審議会の組織及び運営に関し必要な事項は、当該道府県の条例で定める。

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