Subsection 5 Valuation of Fixed Assets and Determination of Prices
第五款 固定資産の評価及び価格の決定
第三百八十八条（固定資産税に係る総務大臣の任務）
The Minister for Internal Affairs and Communications must establish the standards for the valuation of fixed assets and the method and procedures for implementing the valuation (hereinafter referred to as "fixed asset valuation standards") and give public notice of them. In this case, the fixed asset valuation standards may provide that the prefectural governor is to establish the matters concerning their details.
総務大臣は、固定資産の評価の基準並びに評価の実施の方法及び手続（以下「固定資産評価基準」という。）を定め、これを告示しなければならない。この場合において、固定資産評価基準には、その細目に関する事項について道府県知事が定めなければならない旨を定めることができる。
When intending to establish the fixed asset valuation standards referred to in the preceding paragraph, the Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council.
The Minister for Internal Affairs and Communications must establish standard forms for preparing cadastral maps, land use maps, soil classification maps, house sketch maps, fixed asset sales records and other materials concerning the valuation of fixed assets, and statistics on fixed assets tax, and present them to the mayors of municipalities.
総務大臣は、地籍図、土地使用図、土壌分類図、家屋見取図、固定資産売買記録簿その他固定資産の評価に関する資料及び固定資産税の統計を作成するための標準様式を定めて、これを市町村長に示さなければならない。
The Minister for Internal Affairs and Communications must give the mayors of municipalities the technical assistance set out in the following items with regard to the valuation of fixed assets.
総務大臣は、固定資産の評価に関して市町村長に対し、左の各号に掲げる技術的援助を与えなければならない。
preparing valuation manuals and other materials necessary for fixed asset valuers of municipalities to value fixed assets;
市町村の固定資産評価員が固定資産を評価するために必要な評価の手引その他の資料を作成すること。
giving advice, where the mayor of a municipality seeks advice on the valuation of fixed assets that it is extremely difficult for the municipality's fixed asset valuers to value.
市町村の固定資産評価員が評価をすることが著しく困難である固定資産の評価について市町村長から助言を求められた場合において助言を与えること。
第三百八十九条（道府県知事又は総務大臣の評価の権限等）
The prefectural governor (or, where the relevant municipalities for the fixed assets listed below span two or more prefectures, the Minister for Internal Affairs and Communications; the same applies hereinafter in this Article) must, after valuing the following fixed assets in accordance with the fixed asset valuation standards in accordance with the rules of Article 409, paragraphs (1) through (3), determine, as provided by Ministerial Order, the municipality in which each fixed asset is deemed to be located, its price, and, for fixed assets to which Article 349-3, Article 349-3-2 or Article 349-3-4 applies, the amount obtained by multiplying the price by the respective rate prescribed in those provisions (hereinafter referred to as the "price, etc." in relation to fixed assets tax), distribute the determined price, etc. to that municipality, and notify the mayor of that municipality by March 31 each year; provided, however, that in the case of disasters or other special circumstances, notice may be given on or after April 1.
道府県知事（次に掲げる固定資産について関係市町村が二以上の道府県に係るときは、総務大臣。以下この条において同じ。）は、次に掲げる固定資産について、固定資産評価基準により、第四百九条第一項から第三項までの規定の例により評価を行つた後、総務省令で定めるところにより、当該固定資産が所在するものとされる市町村並びにその価格及び第三百四十九条の三、第三百四十九条の三の二又は第三百四十九条の三の四の規定の適用を受ける固定資産についてはその価格にそれぞれこれらの規定に定める率を乗じて得た額（以下固定資産税について「価格等」という。）を決定し、決定した価格等を当該市町村に配分し、毎年三月三十一日までに当該市町村の長に通知しなければならない。ただし、災害その他特別の事情がある場合には、四月一日以後に通知することができる。
vessels, vehicles and other mobile depreciable assets or movable depreciable assets specified by Ministerial Order that are used across two or more municipalities, as designated by the Minister for Internal Affairs and Communications;
総務省令で定める船舶、車両その他の移動性償却資産又は可動性償却資産で二以上の市町村にわたつて使用されるもののうち総務大臣が指定するもの
fixed assets used for railways, tramways, power generation, power transmission, power distribution or telecommunications, or fixed assets located across two or more municipalities that are found to be incapable of proper valuation unless the whole is valued as a single fixed asset, in either case as designated by the Minister for Internal Affairs and Communications.
鉄道、軌道、発電、送電、配電若しくは電気通信の用に供する固定資産又は二以上の市町村にわたつて所在する固定資産で、その全体を一の固定資産として評価しなければ適正な評価ができないと認められるもののうち総務大臣が指定するもの
Upon receiving the notice under the preceding paragraph, the mayor of a municipality must, without delay, register the price, etc. of the fixed assets distributed to that municipality in the fixed assets tax ledger.
市町村長は、前項の規定による通知を受けた場合には、遅滞なく、当該市町村に配分された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。
In the case referred to in the preceding paragraph, where the mayor of a municipality who has received notice of the distribution of the price, etc. for depreciable assets under paragraph (1), item (i) finds that the depreciable asset had not been registered before the date of that notice, the mayor must newly register the matters for registration prescribed in Article 381, paragraph (5).
前項の場合において、第一項第一号の償却資産に係る価格等の配分の通知を受けた市町村長は、当該償却資産がその通知のあつた日前に登録されていなかつたときは、新たに第三百八十一条第五項に規定する登録事項を登録しなければならない。
Where the mayor of a municipality finds that the distribution of the price, etc. made by the prefectural governor under paragraph (1) is extremely disadvantageous to that municipality, the mayor may apply to the prefectural governor, setting out the grounds, for adjustment of the distribution.
市町村長は、第一項の規定により道府県知事がした価格等の配分が当該市町村に著しく不利益であると認める場合には、道府県知事に対して、事由を具してその配分の調整を申し出ることができる。
Where the prefectural governor finds that the valuation of fixed assets in a municipality under Article 409, paragraphs (1) through (3) has not been carried out in accordance with the fixed asset valuation standards, the governor may make necessary adjustments to the price, etc. of those fixed assets distributed to that municipality under paragraph (1).
道府県知事は、第四百九条第一項から第三項までの規定による市町村における固定資産の評価が固定資産評価基準により行われていないと認める場合には、第一項の規定により当該市町村に配分される当該固定資産の価格等について必要な調整を加えることができる。
The Minister for Internal Affairs and Communications must hear the opinions of the Local Finance Council:
総務大臣は、次に掲げる場合には、地方財政審議会の意見を聴かなければならない。
when intending to designate fixed assets under paragraph (1), item (i) or (ii);
when intending to determine and distribute the price, etc. of fixed assets under paragraph (1);
第一項の規定による固定資産の価格等の決定及び配分をしようとするとき。
when receiving an application for adjustment of the distribution of the price, etc. of fixed assets under paragraph (4);
第四項の規定による固定資産の価格等の配分の調整の申出を受けたとき。
when intending to adjust the distribution of the price, etc. of fixed assets under the preceding paragraph.
前項の規定による固定資産の価格等の配分の調整をしようとするとき。
Article 390Hearing of the Opinion of the Local Finance Council in Procedures for Requests for Review
第三百九十条（審査請求の手続における地方財政審議会の意見の聴取）
When the Minister for Internal Affairs and Communications intends to make a ruling on a request for review concerning the determination or distribution of the price, etc. of fixed assets under Article 389, paragraph (1), the Minister must hear the opinion of the Local Finance Council.
総務大臣は、前条第一項の規定による固定資産の価格等の決定又は配分についての審査請求に対する裁決をしようとするときは、地方財政審議会の意見を聴かなければならない。
No English for this paragraph yet.
削除
第三百九十三条（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知）
Where the prefectural governor or the Minister for Internal Affairs and Communications has determined the price, etc. of fixed assets under Article 389, paragraph (1), the governor or the Minister must, without delay, notify the owner of the fixed assets of that price, etc.
道府県知事又は総務大臣は、第三百八十九条第一項の規定により固定資産の価格等を決定した場合には、遅滞なく、当該価格等を当該固定資産の所有者に通知しなければならない。
Where the owner of a fixed asset who has made a declaration under the following Article (limited to a person who made that declaration under Article 747-2, paragraph (1); the same applies hereinafter in this paragraph) has applied to be notified, by electronic or magnetic means (meaning means using an electronic data processing system or other means utilizing information and communications technology that are specified by Ministerial Order; the same applies hereinafter in this paragraph), of the price, etc. to be notified to that owner under the preceding paragraph, the prefectural governor or the Minister for Internal Affairs and Communications must notify that owner of the price, etc. by electronic or magnetic means.
道府県知事又は総務大臣は、次条の規定による申告をした固定資産の所有者（当該申告を第七百四十七条の二第一項の規定により行つた者に限る。以下この項において同じ。）が、前項の規定により当該所有者に通知すべき価格等について、電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。以下この項において同じ。）により通知を受けることを希望する旨の申出をした場合には、当該価格等を電磁的方法により当該所有者に通知しなければならない。
A notice given under the preceding paragraph is deemed to have reached the owner of the fixed assets prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including input-output devices) used by that owner.
第三百九十四条（道府県知事又は総務大臣によつて評価される固定資産の申告）
The owner of a fixed asset to be valued by the prefectural governor or the Minister for Internal Affairs and Communications under Article 389, paragraph (1), who has a tax liability for fixed assets tax, must, as provided by Ministerial Order, declare to the prefectural governor or the Minister, by January 31 each year, with respect to that fixed asset as of January 1 of each year, the matters to be registered in the fixed assets tax ledger, the matters entered therein, and other matters necessary for the valuation of the fixed asset.
第三百八十九条第一項の規定によつて道府県知事又は総務大臣が評価すべき固定資産の所有者で固定資産税の納税義務があるものは、総務省令の定めるところによつて、毎年一月一日現在における当該固定資産について、固定資産課税台帳に登録されるべき事項及びこれに記載をされている事項その他固定資産の評価に必要な事項を一月三十一日までに、道府県知事又は総務大臣に申告しなければならない。
第三百九十五条（道府県知事又は総務大臣が評価する固定資産に係る申告の義務違反に関する罪）
If a person fails to make a declaration on the matters to be declared under the preceding Article or makes a false declaration, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
前条の規定により申告すべき事項について申告をせず、又は虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
第三百九十六条（道府県の職員及び総務省の職員の固定資産税に関する調査に係る質問検査権）
Where necessary for an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), the advice under Article 401, item (iv) or the recommendation under Article 419, paragraph (1), a prefectural official designated by the prefectural governor (hereinafter in this Article and Article 397 referred to as a "designated prefectural official"), and where necessary for the advice under Article 388, paragraph (4), item (ii), an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1) or the instruction under Article 422-2, paragraph (1), an official of the Ministry of Internal Affairs and Communications designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 397 referred to as an "official designated by the Minister for Internal Affairs and Communications"), may, respectively, question the following persons, or inspect the books and documents and other articles relating to the business of the persons listed in items (i) through (iii), or request the presentation or submission of those articles (including copies thereof).
第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査、第四百一条第四号の助言又は第四百十九条第一項の勧告のために必要がある場合には道府県の職員で道府県知事が指定する者（以下この条及び第三百九十七条において「道府県指定職員」という。）、第三百八十八条第四項第二号の助言、第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査又は第四百二十二条の二第一項の指示のために必要がある場合には総務省の職員で総務大臣が指定する者（以下この条から第三百九十七条までにおいて「総務省指定職員」という。）は、それぞれ次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a person found to be obliged to provide money or goods to the person listed in the preceding item;
前号に掲げる者に金銭又は物品を給付する義務があると認められる者
a person found to have delivered to the person listed in item (i) a house owned by that person;
第一号に掲げる者にその者の所有に係る家屋を引き渡したと認められる者
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of that fixed assets tax.
前三号に掲げる者以外の者で当該固定資産税の賦課徴収に関し直接関係があると認められる者
A successor corporation in a company split relating to a split in which the person listed in item (i) of the preceding paragraph is the splitting corporation, and a splitting corporation relating to a split in which the person listed in that item is the successor corporation in a company split, are to be included in the persons found to be obliged to provide money or goods prescribed in item (ii) of that paragraph.
In the case referred to in paragraph (1), the designated prefectural official or the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving his or her status and present it when requested by a person concerned.
A designated prefectural official or an official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
The authority of a designated prefectural official or an official designated by the Minister for Internal Affairs and Communications under the provisions of paragraph (1) or the preceding paragraph must not be construed as having been granted for criminal investigation.
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)
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that received assets and liabilities from a splitting corporation (分割法人) through a company split (分割), as the paragraph uses the term.
Defined inArticle 353, paragraph (2)· applies only in this paragraph and in Article 396, paragraph (2)
splitting corporationmachine translation
「分割法人」
A corporation that transferred its assets and liabilities to another corporation through a company split (分割), as the paragraph uses the term.
Defined inArticle 353, paragraph (2)· applies only in this paragraph and in Article 396, paragraph (2)
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)
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system (電子情報処理組織) or other information and communications technology, of a kind an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Defined inArticle 393, paragraph (2)· applies only in this paragraph
official designated by the Minister for Internal Affairs and Communicationsmachine translation
「総務省指定職員」
An official whom the Minister for Internal Affairs and Communications (総務大臣) designates to question the persons listed in Article 144-38 (light oil delivery tax), Article 396 (fixed assets tax) or Article 72-49-5 or 72-63 (enterprise tax) and to inspect their business books, records and other items, or have them shown or submitted.
Short name set inArticle 396, paragraph (1)· applies only in this article and in Articles 396-2 to 397
designated prefectural officialmachine translation
「道府県指定職員」
An official of a prefecture whom the governor designates and who, under Article 396, may question persons and inspect records where needed for an examination for deciding fixed asset values, or for advice or a recommendation on the fixed assets tax (固定資産税).
Short name set inArticle 396, paragraph (1)· applies only in this article and in Article 397
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.