Article 422-3Notice to the Registry Office of the Base-Year Price or Comparison-Based Price of Land or Houses
第四百二十二条の三（土地又は家屋の基準年度の価格又は比準価格の登記所への通知）
Where the mayor of a municipality has determined or revised the base-year price or comparison-based price of land and houses under Article 410, paragraph (1), Article 417, Article 419, paragraph (2) or Article 435, paragraph (2), the mayor must, without delay, notify the registry office having jurisdiction over the location of the land or house subject to that determination or revision of that base-year price or comparison-based price and other matters specified by Ministerial Order.
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base-year pricemachine translation
「基準年度の価格」
The value of a piece of land or a house on the assessment date (賦課期日) of a base fiscal year (基準年度), the year in which fixed assets are revalued every three years, as registered in the land or house tax ledger (課税台帳); it is the fixed assets tax (固定資産税) base for that year.
Short name set inArticle 349, paragraph (1)
comparison-based pricemachine translation
「比準価格」
A collective name for, for land and houses, the value as of the assessment date of the base year (基準年度) or a value that the proviso to Article 349, paragraph 2, the proviso to paragraph 3, paragraph 4, the proviso to paragraph 5 or paragraph 6 treats as comparable to it.
Short name set inArticle 368, paragraph (1)
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)