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Article 408On-site Examination of Fixed Assets

第四百八条(固定資産の実地調査)

The mayor of the municipality must have a fixed asset valuer or assistant fixed asset valuer conduct an on-site examination of the status of the fixed assets located in the municipality concerned at least once every year.

市町村長は、固定資産評価員又は固定資産評価補助員に当該市町村所在の固定資産の状況を毎年少くとも一回実地に調査させなければならない。

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