Article 401Duties of the Prefectural Governor Relating to the Valuation of Fixed Assets
第四百一条（固定資産の評価に係る道府県知事の任務）
The prefectural governor must provide the mayors of municipalities with the following assistance regarding the valuation of fixed assets:
道府県知事は、市町村長に対し、固定資産の評価に関して、次に掲げる援助を与えなければならない。
giving advice on the fixed asset valuation standards under Article 388, paragraph (1);
第三百八十八条第一項の固定資産評価基準について助言をすること。
conducting training of fixed asset valuers;
固定資産評価員の研修を行うこと。
giving advice on how to use the materials prepared by the Minister for Internal Affairs and Communications;
総務大臣が作成した資料の使用方法について助言をすること。
giving advice, where the mayor of a municipality seeks advice on the valuation of fixed assets that it is extremely difficult for the municipality's fixed asset valuers to value;
市町村の固定資産評価員が評価することが著しく困難である固定資産の評価について市町村長から助言を求められた場合において助言を与えること。
giving advice on the determination of the price of fixed assets pursuant to Article 73-21, paragraph (4).
第七十三条の二十一第四項の規定によつて固定資産の価格の決定について助言をすること。
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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)