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A taxpayer of fixed assets tax who is dissatisfied with a decision of the fixed asset valuation review board may file an action for its rescission.
固定資産税の納税者は、固定資産評価審査委員会の決定に不服があるときは、その取消しの訴えを提起することができる。
A taxpayer of fixed assets tax who is dissatisfied with a matter on which an application for review may be filed with the fixed asset valuation review board pursuant to Article 432, paragraph (1) may contest it only by following that paragraph and the preceding paragraph.
第四百三十二条第一項の規定により固定資産評価審査委員会に審査を申し出ることができる事項について不服がある固定資産税の納税者は、同項及び前項の規定によることによつてのみ争うことができる。
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