Article 419Recommendation of the Prefectural Governor Regarding Revision of the Price, etc. of Fixed Assets
第四百十九条（固定資産の価格等の修正に関する道府県知事の勧告）
Where the prefectural governor finds that the determination of the price of fixed assets in a municipality has not been carried out in accordance with the fixed asset valuation standards under Article 388, paragraph (1), the governor is to recommend to the mayor of that municipality that the prices registered in the fixed assets tax ledger be revised and registered.
道府県知事は、市町村における固定資産の価格の決定が第三百八十八条第一項の固定資産評価基準によつて行なわれていないと認める場合においては、当該市町村の長に対し、固定資産課税台帳に登録された価格を修正して登録するように勧告するものとする。
Where the mayor of a municipality who has received the recommendation under the preceding paragraph finds, with regard to that recommendation, that it is necessary to revise the price, etc. of fixed assets, the mayor must, without delay, revise and register that price, etc.
前項の勧告をうけた市町村長は、その勧告について、固定資産の価格等を修正する必要があると認める場合においては、遅滞なく、その価格等を修正して登録しなければならない。
Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under the preceding paragraph, the mayor must immediately give public notice to that effect.
市町村長は、前項の規定によつて、固定資産の価格等を修正して登録した場合においては、直ちに、その旨を公示しなければならない。
Where the mayor of a municipality has revised and registered the price, etc. of land or houses under paragraph (2), the mayor must immediately prepare the land price, etc. inspection register or the house price, etc. inspection register.
The mayor of a municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, prepare the land price, etc. inspection register or the house price, etc. inspection register under the preceding paragraph by creating electronic or magnetic records.
Where the mayor of a municipality has prepared the land price, etc. inspection register or the house price, etc. inspection register under paragraph (4), the mayor must, for a period of 20 days or more from the date of preparation, 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 the preceding paragraph, 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, or 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 the preceding paragraph, 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.
市町村長は、第四項の規定によつて、土地価格等縦覧帳簿又は家屋価格等縦覧帳簿を作成した場合においては、その作成の日から二十日以上の期間、その指定する場所において、当該土地価格等縦覧帳簿若しくはその写し（当該土地価格等縦覧帳簿の作成が前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、又は家屋価格等縦覧帳簿若しくはその写し（当該家屋価格等縦覧帳簿の作成が前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。
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 (5), 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 (6).
市町村長は、第六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
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)
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)