Article 415Preparation of the Land Value Inspection Register and the House Value Inspection Book

①The mayor of a municipality must prepare, as provided by Order of the Ministry of Internal Affairs and Communications, by March 31 each year, a register stating the location, lot number, land category, land area (excluding, for land to which Article 348 applies, the area of the part to which that Article applies) and price relating to fixed assets tax for the relevant fiscal year of land registered in the land tax ledgers, etc. (limited to land on which fixed assets tax may be imposed under the provisions of this Act) (referred to in the following paragraph, in paragraphs (1) and (2) of the following Article, and in Article 419, paragraphs (4) through (7) as the "land price, etc. inspection register"), and a book stating the location, house number, type, structure, floor area (excluding, for a house to which Article 348 applies, the area of the part to which that Article applies) and price relating to fixed assets tax for the relevant fiscal year of houses registered in the house tax ledger, etc. (limited to houses on which fixed assets tax may be imposed under the provisions of this Act) (referred to in the following paragraph, in paragraphs (1) and (2) of the following Article, and in Article 419, paragraphs (4) through (7) as the "house price, etc. inspection register"); provided, however, that in the case of disasters or other special circumstances, they may be prepared on or after April 1.

②The mayor of a municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, prepare the land price, etc. inspection register or the house price, etc. inspection register under the preceding paragraph by creating electronic or magnetic records.