In order to properly value fixed assets under the direction of the mayor of a municipality and to assist in the determination of prices made by the mayor, fixed asset valuers are to be established in each municipality.
市町村長の指揮を受けて固定資産を適正に評価し、且つ、市町村長が行う価格の決定を補助するため、市町村に、固定資産評価員を設置する。
The fixed asset valuer is selected by the mayor of the municipality, with the consent of the municipal assembly, from among persons with knowledge and experience in the valuation of fixed assets.
固定資産評価員は、固定資産の評価に関する知識及び経験を有する者のうちから、市町村長が、当該市町村の議会の同意を得て、選任する。
The mayors of two or more municipalities may, with the consent of the municipal assemblies of those municipalities, jointly select the same person as the fixed asset valuer of each of those municipalities by agreement among them. For selection in this case, the consent of the assembly under the preceding paragraph is not required.
二以上の市町村の長は、当該市町村の議会の同意を得て、その協議によつて協同して同一の者を当該各市町村の固定資産評価員に選任することができる。この場合の選任については、前項の規定による議会の同意を要しないものとする。
If there are few fixed assets on which fixed assets tax is imposed, a municipality may, notwithstanding paragraph (1), have the mayor of the municipality perform the duties of fixed asset valuers under the provisions of this Act, without appointing fixed asset valuers.
市町村は、固定資産税を課される固定資産が少い場合においては、第一項の規定にかかわらず、固定資産評価員を設置しないで、この法律の規定による固定資産評価員の職務を市町村長に行わせることができる。
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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)