Article 396-4Procedures Upon Conclusion of Examinations Concerning Fixed Assets Tax by Officials of the Ministry of Internal Affairs and Communications
第三百九十六条の四（総務省の職員の固定資産税に関する調査の終了の際の手続）
Where the examination is an examination for the advice under Article 388, paragraph (4), item (ii), the Minister for Internal Affairs and Communications is to notify that person liable for tax in writing, upon conclusion of that examination, that the examination has concluded.
総務大臣は、調査が第三百八十八条第四項第二号の助言のための調査である場合には、当該調査の終了時において、当該納税義務者に対し、当該調査が終了した旨を書面により通知するものとする。
Where the examination is an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), and, as a result of an on-site examination, determination of the price, etc. or revision of a determined price, etc. (hereinafter in this paragraph and the following paragraph referred to as "setting, etc. of the price, etc.") is not found to be warranted, the Minister for Internal Affairs and Communications is to notify in writing a person liable for tax who became the subject of questioning, inspection, etc. in that on-site examination that, at that point in time, setting, etc. of the price, etc. is not found to be warranted.
総務大臣は、調査が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である場合であつて、実地の調査を行つた結果、価格等の決定又は決定された価格等の修正（以下この項及び次項において「価格等の決定等」という。）をすべきと認められないときは、納税義務者であつて当該実地の調査において質問検査等の相手方となつた者に対し、その時点において価格等の決定等をすべきと認められない旨を書面により通知するものとする。
In the case prescribed in the preceding paragraph, where, as a result of the examination, setting, etc. of the price, etc. is found to be warranted, the Minister for Internal Affairs and Communications is to explain to that person liable for tax that, at that point in time, setting, etc. of the price, etc. is found to be warranted, and the reasons.
Where the examination is an examination for the instruction under Article 422-2, paragraph (1), and, as a result of an on-site examination, the determination of the price of fixed assets in the municipality is found to be carried out in accordance with the fixed asset valuation standards, the Minister for Internal Affairs and Communications is to notify in writing a person liable for tax who became the subject of questioning, inspection, etc. in that on-site examination that, at that point in time, the determination of the price of fixed assets in the municipality is found to be carried out in accordance with the fixed asset valuation standards.
総務大臣は、調査が第四百二十二条の二第一項の指示のための調査である場合であつて、実地の調査を行つた結果、市町村における固定資産の価格の決定が固定資産評価基準により行われていると認められるときは、納税義務者であつて当該実地の調査において質問検査等の相手方となつた者に対し、その時点において市町村における固定資産の価格の決定が固定資産評価基準により行われていると認められる旨を書面により通知するものとする。
In the case prescribed in the preceding paragraph, where, as a result of the examination, the determination of the price of fixed assets in the municipality is found not to be carried out in accordance with the fixed asset valuation standards, the Minister for Internal Affairs and Communications is to explain to that person liable for tax that, at that point in time, the determination of the price of fixed assets in the municipality is found not to be carried out in accordance with the fixed asset valuation standards, and the reasons.
Where a person liable for tax with respect to whom questioning, inspection, etc. were conducted in an on-site examination has a tax representative, and the person liable for tax has consented, the notice or explanation under the preceding paragraphs may be given to that tax representative in lieu of the notice or explanation under those paragraphs to the person liable for tax.
Read this with the articles around it
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)
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)
tax representativemachine translation
「税務代理人」
In the subsection on investigations of the fixed asset tax (固定資産税) by officials the Minister for Internal Affairs and Communications designates, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.
Defined inArticle 396-2, paragraph (1)· applies only in this subsection
person liable for taxmachine translation
「納税義務者」
A person listed in Article 396, paragraph 1, item 1 — one liable, or appearing to be liable, for fixed assets tax (固定資産税) — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 396-2, paragraph (1)· applies only in this article and in Articles 396-3 and 396-4
questioning, inspection, etc.machine translation
「質問検査等」
Questioning, inspection, or a request that records or other items be shown or handed over, which officials designated by the Minister of Internal Affairs and Communications (総務省指定職員) may carry out under Article 396 for the fixed assets tax (固定資産税), here in an on-site examination of a taxpayer.
Short name set inArticle 396-2, paragraph (1)· applies only in this article and in Article 396-4
setting, etc. of the price, etc.machine translation
「価格等の決定等」
Setting the price, etc. (価格等) of a fixed asset under Article 389, paragraph 1, or revising a price, etc. already set; where the Minister for Internal Affairs and Communications (総務大臣) finds after an on-site inquiry that neither is called for, the Minister must tell the taxpayer questioned or inspected so in writing.
Short name set inArticle 396-4, paragraph (2)· applies only in this paragraph and in Article 396-4, paragraph (3)