The mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have the owner of residential land report, with respect to the residential land as of the assessment date for the relevant fiscal year, its location and area, the floor area and use of the houses on it, the number of dwellings on it and other matters necessary for the assessment and collection of fixed assets tax. However, this does not apply if the owner of the residential land on the assessment date for the previous fiscal year of the relevant fiscal year continues to own the residential land and there is no change in the matters to be reported.
If there has been a change from residential land to land other than residential land on the assessment date for the relevant fiscal year, and the owner of the land has continued to own the land since the assessment date for the previous fiscal year of the relevant fiscal year, the mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have the owner of the land report to that effect.
Read this with the articles around it
residential landmachine translation
「住宅用地」
Land of a kind a Cabinet Order (政令) sets used as the site of a building used only for people to live in, or of a partly residential building of a kind a Cabinet Order sets, other than land Article 349-3 (except its paragraph 11) applies to and the sites of poorly managed or specified vacant houses whose owners have received a recommendation (勧告) under the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc.
Short name set inArticle 349-3-2, paragraph (1)· applies only in this article and in Article 349-3-3, paragraph (1); Article 352-2, paragraphs (1) and (3); and Article 384
number of dwellingsmachine translation
「住居の数」
The number of dwellings of a kind a Cabinet Order (政令) sets standing on a piece of residential land (住宅用地), by which Article 349-3-2, paragraph 2, item 2 divides land of over 200 square metres to find how much of it counts as small-scale residential land (小規模住宅用地): all of it where the result is 200 square metres or less, otherwise 200 square metres times the number of dwellings.
Short name set inArticle 349-3-2, paragraph (2), item (ii)· applies only in this article and in Article 384, 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)
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)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.