Article 420Reassessment of the Assessed Amount Based on Revision of the Price, etc. of Fixed Assets
第四百二十条(固定資産の価格等の修正に基く賦課額の更正)
Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under paragraph (2) of the preceding Article, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the revised and registered price, etc.
市町村長は、前条第二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、固定資産税の賦課後であつても、修正して登録された価格等に基いて、既に決定したその賦課額を更正しなければならない。
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