Article 416Inspection of the Land Value Inspection Register and the House Value Inspection Book
第四百十六条（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の縦覧）
In order that a taxpayer of fixed assets tax can compare the price registered in the land tax ledger, etc. or the house tax ledger, etc. with respect to the land or house relating to the fixed assets tax for the relevant fiscal year that the taxpayer is to pay with the prices of other land or houses within the municipality in which that land or house is located, the mayor of a municipality must, from April 1 each year until a date on or after the later of April 20 or the first due date for payment of the relevant fiscal year, at a place designated by the mayor, make the land price, etc. inspection register or a copy thereof (where the preparation of that land price, etc. inspection register is carried out by creating electronic or magnetic records under paragraph (2) of the preceding Article, a document stating the matters recorded in that land price, etc. inspection register; the same applies in the following paragraph) available for inspection by taxpayers of fixed assets tax imposed on land located within the municipality, and make the house price, etc. inspection register or a copy thereof (where the preparation of that house price, etc. inspection register is carried out by creating electronic or magnetic records under paragraph (2) of the preceding Article, a document stating the matters recorded in that house price, etc. inspection register; the same applies in the following paragraph) available for inspection by taxpayers of fixed assets tax imposed on houses located within the municipality; provided, however, that in the case of disasters or other special circumstances, the inspection period may be from a day on or after April 2 until a day on or after the later of the day on which 20 days have elapsed from that day or the first due date for payment of the relevant fiscal year.
市町村長は、固定資産税の納税者が、その納付すべき当該年度の固定資産税に係る土地又は家屋について土地課税台帳等又は家屋課税台帳等に登録された価格と当該土地又は家屋が所在する市町村内の他の土地又は家屋の価格とを比較することができるよう、毎年四月一日から、四月二十日又は当該年度の最初の納期限の日のいずれか遅い日以後の日までの間、その指定する場所において、土地価格等縦覧帳簿又はその写し（当該土地価格等縦覧帳簿の作成が前条第二項の規定により電磁的記録の作成をもつて行われている場合にあつては、当該土地価格等縦覧帳簿に記録をされている事項を記載した書類。次項において同じ。）を当該市町村内に所在する土地に対して課する固定資産税の納税者の縦覧に供し、かつ、家屋価格等縦覧帳簿又はその写し（当該家屋価格等縦覧帳簿の作成が前条第二項の規定により電磁的記録の作成をもつて行われている場合にあつては、当該家屋価格等縦覧帳簿に記録をされている事項を記載した書類。次項において同じ。）を当該市町村内に所在する家屋に対して課する固定資産税の納税者の縦覧に供しなければならない。ただし、災害その他特別の事情がある場合においては、四月二日以後の日から、当該日から二十日を経過した日又は当該年度の最初の納期限の日のいずれか遅い日以後の日までの間を縦覧期間とすることができる。
When the mayor of a municipality makes the land price, etc. inspection register or a copy thereof, or the house price, etc. inspection register or a copy thereof, available for inspection by taxpayers of fixed assets tax imposed on land or houses located within the municipality under the preceding paragraph, the mayor may make the matters entered in the land price, etc. inspection register or the house price, etc. inspection register (or, where the preparation of that land price, etc. inspection register or house price, etc. inspection register is carried out by creating electronic or magnetic records under paragraph (2) of the preceding Article, recorded therein) available for inspection by displaying them on a screen.
The mayor of a municipality must give public notice in advance of the place and period of inspection under paragraph (1).
市町村長は、第一項の縦覧の場所及び期間を、あらかじめ、公示しなければならない。
Read this with the articles around it
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, paragraph (1)
house tax ledger, etc.machine translation
「家屋課税台帳等」
The house tax ledger (家屋課税台帳) or the supplementary house tax ledger (家屋補充課税台帳), in which houses and their values for fixed assets tax (固定資産税) are registered.
Short name set inArticle 349, paragraph (1)
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)
land price, etc. inspection registermachine translation
「土地価格等縦覧帳簿」
The register the mayor of the municipality (市町村長) prepares, as a Ministry of Internal Affairs and Communications Order (総務省令) provides, listing for each piece of land entered in the land tax ledgers, etc. (土地課税台帳等) on which fixed assets tax (固定資産税) can be levied its location, lot number, land category, area and that year's value for fixed assets tax.
Short name set inArticle 415, paragraph (1)· applies only in this provision and in Article 415, paragraph (2); Article 416, paragraphs (1) and (2); and Article 419, paragraphs (4) to (7)
house price, etc. inspection registermachine translation
「家屋価格等縦覧帳簿」
The book a mayor must prepare by 31 March each year, as an Order of the Ministry of Internal Affairs and Communications (総務省令) provides, listing for each house on the house tax ledgers (家屋課税台帳等) that can be subject to fixed assets tax (固定資産税) its location, house number, kind, structure, floor area and value for that year's tax, which is made available for inspection (縦覧).
Short name set inArticle 415, paragraph (1)· applies only in this provision and in Article 415, paragraph (2); Article 416, paragraphs (1) and (2); and Article 419, paragraphs (4) to (7)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)