When valuing land or houses located in the municipality concerned on the basis of the result of the field investigation under the preceding Article, a fixed asset valuer must, according to the classification of land or houses set forth in the left-hand column of the following table, value that land or house in the fiscal year set forth in the middle column of the same table, at the price set forth in the right-hand column of the same table.
| Classification of Land or House | Fiscal Year | Price |
| Base-year land or house | Base year | Base-year price of that land or house |
| Base-year land or house that is to be subject to the application of the proviso to Article 349, paragraph (2) | Second year | Price comparable to the base-year price of land or houses similar to that land or house |
| Base-year land or house that is to be subject to the application of the proviso to Article 349, paragraph (3) | Third year | Price comparable to the base-year price of land or houses similar to that land or house |
| Land or house for the second year | Second year | Price comparable to the base-year price of land or houses similar to that land or house |
| Land or house for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5) | Third year | Price comparable to the base-year price of land or houses similar to that land or house |
| Land or house for the third year | Third year | Price comparable to the base-year price of land or houses similar to that land or house |
固定資産評価員は、前条の規定による実地調査の結果に基いて当該市町村に所在する土地又は家屋の評価をする場合においては、次の表の上欄に掲げる土地又は家屋の区分に応じ、それぞれ、同表の中欄に掲げる年度において、同表の下欄に掲げる価格によつて、当該土地又は家屋の評価をしなければならない。
| 土地又は家屋の区分 | 年度 | 価格 |
| 基準年度の土地又は家屋 | 基準年度 | 当該土地又は家屋の基準年度の価格 |
| 基準年度の土地又は家屋で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの | 第二年度 | 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格 |
| 基準年度の土地又は家屋で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの | 第三年度 | 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格 |
| 第二年度の土地又は家屋 | 第二年度 | 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格 |
| 第二年度の土地又は家屋で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの | 第三年度 | 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格 |
| 第三年度の土地又は家屋 | 第三年度 | 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格 |
When valuing land or houses under the provisions of the preceding paragraph, if there is a price that the prefectural governor has notified, under Article 73-21, paragraph (3), to the mayor of the municipality in which that land or house is located, a fixed asset valuer must value that land or house on the basis of the price so notified, except where it is difficult to follow the price so notified because of a change of land category, rebuilding, damage or other special circumstances regarding that land or house.
固定資産評価員は、前項の規定によつて土地又は家屋の評価をする場合において、道府県知事が第七十三条の二十一第三項の規定によつて当該土地又は家屋の所在地の市町村長に通知した価格があるときは、当該土地又は家屋について地目の変換、改築、損壊その他特別の事情があるため当該通知に係る価格により難い場合を除くほか、当該通知に係る価格に基いて、当該土地又は家屋の評価をしなければならない。
When valuing depreciable assets located in the municipality concerned on the basis of the result of the on-site examination under the preceding Article, a fixed asset valuer must value those depreciable assets at their price as of the assessment date pertaining to those depreciable assets.
When a fixed asset valuer has made a valuation under the preceding three paragraphs, the valuer must without delay prepare a valuation report as provided by Order of the Ministry of Internal Affairs and Communications and submit it to the mayor of the municipality.
固定資産評価員は、前三項の規定による評価をした場合においては、総務省令で定めるところによつて、遅滞なく、評価調書を作成し、これを市町村長に提出しなければならない。
Read this with the articles around it
base-year pricemachine translation
「基準年度の価格」
The value of a piece of land or a house on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years, as registered in the land or house tax ledger (課税台帳); it is the fixed assets tax (固定資産税) base for that year.
Short name set inArticle 349, paragraph (1)
base-year land or housemachine translation
「基準年度の土地又は家屋」
Land or a house that exists on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years.
Short name set inArticle 349, paragraph (1)
land or house for the second yearmachine translation
「第二年度の土地又は家屋」
Land or a house that first becomes liable to fixed asset tax (固定資産税) in the second year (第二年度), the fiscal year after a base year (基準年度); its tax base that year is the price, comparable to the base-year price of similar land or houses, registered in the land or house tax ledger (土地課税台帳等, 家屋課税台帳等).
Short name set inArticle 349, paragraph (4)
land or house for the third yearmachine translation
「第三年度の土地又は家屋」
Land or a house that first becomes liable to fixed asset tax (固定資産税) in the third year (第三年度), the second fiscal year after a base year (基準年度); its tax base that year is the price, comparable to the base-year price of similar land or houses, registered in the land or house tax ledger (土地課税台帳等, 家屋課税台帳等).
Short name set inArticle 349, paragraph (6)
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)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)