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Article 402Interpretation of Provisions on the Authority of the Minister for Internal Affairs and Communications or the Prefectural Governor Concerning the Valuation of Fixed Assets
第四百二条（固定資産の評価に関する総務大臣又は道府県知事の権限に関する規定の解釈）
The provisions of Article 388 or Article 401 must not be construed as granting the Minister for Internal Affairs and Communications or the prefectural governor the authority to direct municipal tax collection officials or fixed asset valuers.
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tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law