Article 382-4Special Provisions on Inspection, etc. of the Fixed Assets Tax Ledger
第三百八十二条の四（固定資産課税台帳の閲覧等の特例）
When the mayor of the municipality makes the fixed assets tax ledger or a copy of it available for inspection under Article 382-2, makes an owner-indexed land ledger or owner-indexed house ledger, or a copy of either, available for inspection under Article 387, paragraph (3) or (4), or issues a certificate (including one to which the measures under the proviso to the preceding Article have been applied) under Article 20-10 or the preceding Article, and the address entered (where the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2) or Article 387, paragraph (2), recorded; hereinafter the same in this Article) in the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger concerned in that inspection or issuance is the address (limited to one specified by Order of the Ministry of Internal Affairs and Communications) of a person to whom a notice under Article 382, paragraph (1) as applied mutatis mutandis in Article 382, paragraph (2) (limited to the part relating to item (iv)) relates (limited to cases specified by Order of the Ministry of Internal Affairs and Communications), the mayor must, notwithstanding Article 20-10, Article 382-2, the preceding Article and Article 387, paragraphs (3) and (4), and as provided by Order of the Ministry of Internal Affairs and Communications, make available for inspection the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger in which the matters specified by Order of the Ministry of Internal Affairs and Communications have been entered in place of that address, or a copy of it (where the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2) or Article 387, paragraph (2), a document stating the matters recorded in the ledger in which the matters specified by Order of the Ministry of Internal Affairs and Communications have been recorded), or issue the certificate stating the matters specified by Order of the Ministry of Internal Affairs and Communications in place of that address.
市町村長は、第三百八十二条の二の規定により固定資産課税台帳若しくはその写しを閲覧に供し、若しくは第三百八十七条第三項若しくは第四項の規定により土地名寄帳若しくは家屋名寄帳若しくはそれらの写しを閲覧に供し、又は第二十条の十若しくは前条の規定により証明書（同条ただし書の規定による措置を講じたものを含む。）を交付する場合において、当該閲覧又は交付に係る固定資産課税台帳又は土地名寄帳若しくは家屋名寄帳に記載（当該固定資産課税台帳又は土地名寄帳若しくは家屋名寄帳の備付けが第三百八十条第二項又は第三百八十七条第二項の規定により電磁的記録の備付けをもつて行われている場合には、記録。以下この条において同じ。）をされている住所が第三百八十二条第二項（第四号に係る部分に限る。）において準用する同条第一項の規定による通知に係る者の住所（総務省令で定めるものに限る。）であるとき（総務省令で定める場合に限る。）は、第二十条の十、第三百八十二条の二、前条並びに第三百八十七条第三項及び第四項の規定にかかわらず、総務省令で定めるところにより、当該固定資産課税台帳若しくは土地名寄帳若しくは家屋名寄帳に当該住所に代わるものとして総務省令で定める事項の記載をしたもの若しくはその写し（当該固定資産課税台帳又は土地名寄帳若しくは家屋名寄帳の備付けが第三百八十条第二項又は第三百八十七条第二項の規定により電磁的記録の備付けをもつて行われている場合には、当該総務省令で定める事項の記載をしたものに記録をされている事項を記載した書類）を閲覧に供し、又は当該証明書に当該住所に代わるものとして総務省令で定める事項を記載したものを交付しなければならない。
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