Article 403Duties of Municipal Officials Engaged in Affairs Relating to the Valuation of Fixed Assets
第四百三条（固定資産の評価に関する事務に従事する市町村の職員の任務）
The mayor of a municipality must determine the price of fixed assets in accordance with the fixed asset valuation standards under Article 388, paragraph (1), except where the prefectural governor or the Minister for Internal Affairs and Communications values fixed assets under Article 389 or Article 743.
市町村長は、第三百八十九条又は第七百四十三条の規定によつて道府県知事又は総務大臣が固定資産を評価する場合を除く外、第三百八十八条第一項の固定資産評価基準によつて、固定資産の価格を決定しなければならない。
Municipal officials engaged in affairs relating to the valuation of fixed assets must endeavor to make a fair valuation on the advice of the Minister for Internal Affairs and Communications and the prefectural governor and by every means, such as on-site examinations conducted together with taxpayers, questioning of taxpayers, and examination of taxpayers' returns.
固定資産の評価に関する事務に従事する市町村の職員は、総務大臣及び道府県知事の助言によつて、且つ、納税者とともにする実地調査、納税者に対する質問、納税者の申告書の調査等のあらゆる方法によつて、公正な評価をするように努めなければならない。
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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)
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)