Where the mayor of a municipality has received notice under the preceding Article, the mayor must, within 10 days from the date of receiving the notice, register in the fixed assets tax ledger the price, etc. under the determination made by the prefectural governor or the Minister for Internal Affairs and Communications.
市町村長は、前条の規定による通知を受けた場合においては、その通知を受けた日から十日以内に道府県知事又は総務大臣の決定に係る当該価格等を固定資産課税台帳に登録しなければならない。
Where the mayor of a municipality has registered the price, etc. of fixed assets under the preceding paragraph, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the registered price, etc.
市町村長は、前項の規定によつて固定資産の価格等を登録した場合においては、固定資産税の賦課後であつても、その登録した価格等に基いて、既に決定した賦課額を更正しなければならない。