Article 422-2Instruction of the Minister for Internal Affairs and Communications Regarding Revision of the Price of Fixed Assets
第四百二十二条の二（固定資産の価格の修正に関する総務大臣の指示）
Where the Minister for Internal Affairs and Communications 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 Minister is to instruct the prefectural governor to make the recommendation under Article 419, paragraph (1) to the mayor of that municipality.
総務大臣は、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、道府県知事に対し、当該市町村の長に第四百十九条第一項の勧告をするように指示するものとする。
When the Minister for Internal Affairs and Communications intends to give the instruction under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.
総務大臣は、前項の指示をしようとするときは、地方財政審議会の意見を聴かなければならない。
The prefectural governor who has received the instruction under paragraph (1) must, within 30 days from the date of receiving that instruction, report to the Minister for Internal Affairs and Communications on the measures taken pursuant to that instruction.
第一項の指示を受けた道府県知事は、当該指示を受けた日から三十日以内に、当該指示に基づいてした措置について総務大臣に報告しなければならない。
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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)