When the mayor of the municipality has determined the price, etc. of fixed assets under paragraph (1) of the preceding Article, the mayor must immediately register the price, etc. of those fixed assets in the fixed assets tax ledger.
市町村長は、前条第一項の規定によつて固定資産の価格等を決定した場合においては、直ちに当該固定資産の価格等を固定資産課税台帳に登録しなければならない。
When the mayor of the municipality has registered all of the price, etc. of fixed assets that is to be registered in the fixed assets tax ledger under the preceding paragraph, the mayor must immediately give public notice to that effect.
市町村長は、前項の規定によつて固定資産課税台帳に登録すべき固定資産の価格等のすべてを登録した場合においては、直ちに、その旨を公示しなければならない。
Where the tax base for fixed assets tax imposed on base-year land or houses in the second year or the third year is based on the base-year price, the base-year price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year; and where the tax base for fixed assets tax imposed on base-year land or houses or land or houses for the second year in the third year is based on the comparison-based price, that comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the third year.
Read this with the articles around it
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, paragraph (1)
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)
house tax ledger, etc.machine translation
「家屋課税台帳等」
The house tax ledger (家屋課税台帳) or the supplementary house tax ledger (家屋補充課税台帳), in which houses and their values for fixed assets tax (固定資産税) are registered.
Short name set inArticle 349, paragraph (1)
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)
comparison-based pricemachine translation
「比準価格」
A collective name for, for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it.
Short name set inArticle 368, paragraph (1)
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)