A municipality may establish a provision in a Municipal Ordinance of the municipality to impose a non-penal fine of not more than 100,000 yen on the owner of fixed assets (in the cases of Article 343, paragraphs (9) and (10), a person deemed to be the owner under those provisions; the same applies in Article 393 and Article 394) who, without justifiable grounds, has failed to report matters that must be reported under the provisions of Article 383 or Article 384, or on a current owner who, without justifiable grounds, has failed to report matters that must be reported under the provisions of Article 384-3.
Read this with the articles around it
current ownermachine translation
「現所有者」
The person who owns land or a house in a municipality whose owner as entered in the land or building register, or in the supplementary land or house tax ledger (補充課税台帳), is an individual who has died; the municipal mayor may, by by-law (条例), have that person report their address, name and other matters needed for the fixed asset tax (固定資産税) by a set day no earlier than three months after the day after they learn they are the current owner.
Short name set inArticle 384-3, paragraph (1)· applies only in this article and in Article 386
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.