# 地方税法 / Local Tax Act — 第二節 (Chapter 3, Section 2)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二節 (Chapter 3, Section 2) — address `ch-3/sec-2`
- Text: the text as amended with effect from 2027-04-16 (On a day set by Cabinet Order, no later than 16 April 2027 — the amending law allows up to nine months from promulgation. The exact day is not fixed yet.), standing until 2027-04-30 — NOT yet in force (revision 20270416_508AC0000000059)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#ch-3/sec-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-3/sec-2
- Every provision below carries its address and its place on this text's page on the line under it.
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They are never merged and never substituted for one another.
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machine translation.
---
## 第二節 固定資産税 — Section 2 Fixed Assets Tax
heading: machine translation, not official
ch-3/sec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#ch-3/sec-2
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-3/sec-2/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#ch-3/sec-2/subsec-1
### 第三百四十一条（固定資産税に関する用語の意義） — Definitions of Terms Relating to Fixed Assets Tax
caption: machine translation, not official
art-341 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341
**第一項** 固定資産税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-341/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1
For the purposes of fixed assets tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items.
machine translation, not official
**一** 固定資産 土地、家屋及び償却資産を総称する。
art-341/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-1
fixed assets: a collective term for land, houses and depreciable assets;
machine translation, not official
**二** 土地 田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
art-341/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-2
land: means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land;
machine translation, not official
**三** 家屋 住家、店舗、工場（発電所及び変電所を含む。）、倉庫その他の建物をいう。
art-341/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-3
house: means dwellings, shops, factories (including power stations and substations), warehouses and other buildings;
machine translation, not official
**四** 償却資産 土地及び家屋以外の事業の用に供することができる資産（鉱業権、漁業権、特許権その他の無形減価償却資産を除く。）でその減価償却額又は減価償却費が法人税法又は所得税法の規定による所得の計算上損金又は必要な経費に算入されるもののうちその取得価額が少額である資産その他の政令で定める資産以外のもの（これに類する資産で法人税又は所得税を課されない者が所有するものを含む。）をいう。ただし、自動車税の課税客体である自動車並びに軽自動車税の課税客体である原動機付自転車、軽自動車、小型特殊自動車及び二輪の小型自動車を除くものとする。
art-341/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-4
depreciable assets: means assets, other than land and houses, that can be used for a business (excluding mining rights, fishing rights, patent rights and other intangible depreciable assets), the amount of depreciation or the depreciation expenses of which is included in deductible expenses or necessary expenses in the calculation of income under the provisions of the Corporation Tax Act or the Income Tax Act, other than assets whose acquisition cost is small and other assets specified by Cabinet Order (including similar assets owned by a person not subject to corporation tax or income tax); provided, however, that motor vehicles that are objects of taxation of automobile tax, and motorized bicycles, light motor vehicles, special small motor vehicles and two-wheeled small-sized motor vehicles that are objects of taxation of light motor vehicle tax are excluded;
machine translation, not official
**五** 価格 適正な時価をいう。
art-341/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-5
price: means the appropriate market value;
machine translation, not official
**六** 基準年度 昭和三十一年度及び昭和三十三年度並びに昭和三十三年度から起算して三年度又は三の倍数の年度を経過したごとの年度をいう。
art-341/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-6
base year: means fiscal year 1956 and fiscal year 1958, and each fiscal year at which three fiscal years, or a multiple of three fiscal years, have elapsed counting from fiscal year 1958;
machine translation, not official
**七** 第二年度 基準年度の翌年度をいう。
art-341/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-7
second year: means the fiscal year following the base year;
machine translation, not official
**八** 第三年度 第二年度の翌年度（昭和三十三年度を除く。）をいう。
art-341/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-8
third year: means the fiscal year following the second year (excluding fiscal year 1958);
machine translation, not official
**九** 固定資産課税台帳 土地課税台帳、土地補充課税台帳、家屋課税台帳、家屋補充課税台帳及び償却資産課税台帳を総称する。
art-341/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-9
fixed assets tax ledger: a collective term for the land tax ledger, the supplementary land tax ledger, the house tax ledger, the supplementary house tax ledger and the depreciable assets tax ledger;
machine translation, not official
**十** 土地課税台帳 登記簿に登記されている土地について第三百八十一条第一項に規定する事項を登録した帳簿をいう。
art-341/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-10
land tax ledger: means a book in which the matters prescribed in Article 381, paragraph (1) are registered with respect to land registered in the register;
machine translation, not official
**十一** 土地補充課税台帳 登記簿に登記されていない土地でこの法律の規定によつて固定資産税を課することができるものについて第三百八十一条第二項に規定する事項を登録した帳簿をいう。
art-341/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-11
supplementary land tax ledger: means a book in which the matters prescribed in Article 381, paragraph (2) are registered with respect to land that is not registered in the register and on which fixed assets tax may be imposed under the provisions of this Act;
machine translation, not official
**十二** 家屋課税台帳 登記簿に登記されている家屋（建物の区分所有等に関する法律第二条第三項の専有部分の属する家屋（同法第四条第二項の規定により共用部分とされた附属の建物を含む。以下「区分所有に係る家屋」という。）の専有部分が登記簿に登記されている場合においては、当該区分所有に係る家屋とする。以下固定資産税について同様とする。）について第三百八十一条第三項に規定する事項を登録した帳簿をいう。
art-341/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-12
house tax ledger: means a book in which the matters prescribed in Article 381, paragraph (3) are registered with respect to houses registered in the register (where the exclusively owned portion of a house to which an exclusively owned portion prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership belongs (including an attached building made a common portion under Article 4, paragraph (2) of that Act; hereinafter referred to as a "building held in unit ownership") is registered in the register, that building held in unit ownership; the same applies hereinafter with respect to fixed assets tax);
machine translation, not official
**十三** 家屋補充課税台帳 登記簿に登記されている家屋以外の家屋でこの法律の規定によつて固定資産税を課することができるものについて第三百八十一条第四項に規定する事項を登録した帳簿をいう。
art-341/par-1/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-13
supplementary house tax ledger: means a book in which the matters prescribed in Article 381, paragraph (4) are registered with respect to houses, other than houses registered in the register, on which fixed assets tax may be imposed under the provisions of this Act;
machine translation, not official
**十四** 償却資産課税台帳 償却資産について第三百八十一条第五項に規定する事項を登録した帳簿をいう。
art-341/par-1/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-14
depreciable assets tax ledger: means a book in which the matters prescribed in Article 381, paragraph (5) are registered with respect to depreciable assets.
machine translation, not official
### 第三百四十二条（固定資産税の課税客体等） — Objects of Taxation of Fixed Assets Tax, etc.
caption: machine translation, not official
art-342 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-342
**第一項** 固定資産税は、固定資産に対し、当該固定資産所在の市町村において課する。
art-342/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-342/par-1
Fixed assets tax is imposed on fixed assets by the municipality in which those fixed assets are located.
machine translation, not official
**第二項** 償却資産のうち船舶、車両その他これらに類する物件については、第三百八十九条第一項第一号の規定の適用がある場合を除き、その主たる定けい場又は定置場所在の市町村を前項の市町村とし、船舶についてその主たる定けい場が不明である場合においては、定けい場所在の市町村で船籍港があるものを主たる定けい場所在の市町村とみなす。
art-342/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-342/par-2
With regard to vessels, vehicles and other similar articles among depreciable assets, except where Article 389, paragraph (1), item (i) applies, the municipality in which their principal mooring place or place of storage is located is the municipality referred to in the preceding paragraph, and where the principal mooring place of a vessel is unknown, the municipality in which a mooring place is located and which has the port of registry is deemed to be the municipality in which the principal mooring place is located.
machine translation, not official
**第三項** 償却資産に係る売買があつた場合において売主が当該償却資産の所有権を留保しているときは、固定資産税の賦課徴収については、当該償却資産は、売主及び買主の共有物とみなす。
art-342/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-342/par-3
Where there has been a sale of depreciable assets and the seller retains ownership of those depreciable assets, for the purposes of the assessment and collection of fixed assets tax, those depreciable assets are deemed to be property co-owned by the seller and the buyer.
machine translation, not official
### 第三百四十三条（固定資産税の納税義務者等） — Persons Liable for Fixed Assets Tax, etc.
caption: machine translation, not official
art-343 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343
**第一項** 固定資産税は、固定資産の所有者（質権又は百年より永い存続期間の定めのある地上権の目的である土地については、その質権者又は地上権者とする。以下固定資産税について同様とする。）に課する。
art-343/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
Fixed assets tax is imposed on the owner of fixed assets (for land that is the object of a pledge or a superficies right of a duration longer than 100 years, the pledgee or superficiary; the same applies hereinafter to fixed assets tax).
machine translation, not official
**第二項** 前項の所有者とは、土地又は家屋については、登記簿又は土地補充課税台帳若しくは家屋補充課税台帳に所有者（区分所有に係る家屋については、当該家屋に係る建物の区分所有等に関する法律第二条第二項の区分所有者とする。以下固定資産税について同様とする。）として登記又は登録がされている者をいう。この場合において、所有者として登記又は登録がされている個人が賦課期日前に死亡しているとき、若しくは所有者として登記又は登録がされている法人が同日前に消滅しているとき、又は所有者として登記されている第三百四十八条第一項の者が同日前に所有者でなくなつているときは、同日において当該土地又は家屋を現に所有している者をいうものとする。
art-343/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-2
The owner referred to in the preceding paragraph means, for land or houses, the person registered as the owner (for a building held in unit ownership, the unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership relating to that building; the same applies hereinafter to fixed assets tax) in the register or the supplementary land tax ledger or supplementary house tax ledger. In this case, where an individual registered as the owner has died before the assessment date, or a corporation registered as the owner has ceased to exist before that date, or a person referred to in Article 348, paragraph (1) who is registered as the owner has ceased to be the owner before that date, it means the person who actually owns that land or house on that date.
machine translation, not official
**第三項** 第一項の所有者とは、償却資産については、償却資産課税台帳に所有者として登録されている者をいう。
art-343/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-3
The owner referred to in paragraph (1) means, for depreciable assets, the person registered as the owner in the depreciable assets tax ledger.
machine translation, not official
**第四項** 市町村は、固定資産の所有者の所在が震災、風水害、火災その他の事由により不明である場合には、その使用者を所有者とみなして、固定資産課税台帳に登録し、その者に固定資産税を課することができる。この場合において、当該市町村は、当該登録をしようとするときは、あらかじめ、その旨を当該使用者に通知しなければならない。
art-343/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-4
If the whereabouts of the owner of fixed assets are unknown due to an earthquake, storm or flood damage, fire or any other cause, a municipality may deem the user to be the owner, register that user in the fixed assets tax ledger, and impose fixed assets tax on that person. In this case, when the municipality intends to make that registration, it must give that user prior notice to that effect.
machine translation, not official
**第五項** 市町村は、相当な努力が払われたと認められるものとして政令で定める方法により探索を行つてもなお固定資産の所有者の存在が不明である場合（前項に規定する場合を除く。）には、その使用者を所有者とみなして、固定資産課税台帳に登録し、その者に固定資産税を課することができる。この場合において、当該市町村は、当該登録をしようとするときは、あらかじめ、その旨を当該使用者に通知しなければならない。
art-343/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-5
If the existence of the owner of fixed assets remains unknown even after a search conducted by a method specified by Cabinet Order as one by which considerable effort is found to have been made (excluding the case prescribed in the preceding paragraph), a municipality may deem the user to be the owner, register that user in the fixed assets tax ledger, and impose fixed assets tax on that person. In this case, when the municipality intends to make that registration, it must give that user prior notice to that effect.
machine translation, not official
**第六項** 農地法第四十五条第一項若しくは農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第八条第一項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法第七十八条第一項の規定により農林水産大臣が管理する土地又は旧相続税法（昭和二十二年法律第八十七号）第五十二条、相続税法第四十一条若しくは第四十八条の二、所得税法の一部を改正する法律（昭和二十六年法律第六十三号）による改正前の所得税法第五十七条の四、戦時補償特別措置法（昭和二十一年法律第三十八号）第二十三条若しくは財産税法（昭和二十一年法律第五十二号）第五十六条の規定により国が収納した農地については、買収し、又は収納した日から国が当該土地又は農地を他人に売り渡し、その所有権が売渡しの相手方に移転する日までの間はその使用者をもつて、その日後当該売渡しの相手方が登記簿に所有者として登記される日までの間はその売渡しの相手方をもつて、それぞれ第一項の所有者とみなす。
art-343/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-6
With regard to land that the Minister of Agriculture, Forestry and Fisheries manages pursuant to Article 45, paragraph (1) of the Cropland Act or Article 78, paragraph (1) of the Cropland Act prior to its amendment by Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009) (which, pursuant to Article 8, paragraph (1) of the Supplementary Provisions of that Act, is to continue to be governed by the provisions then in force), or cropland that the State has taken in pursuant to Article 52 of the former Inheritance Tax Act (Act No. 87 of 1947), Article 41 or 48-2 of the Inheritance Tax Act, Article 57-4 of the Income Tax Act prior to its amendment by the Act Partially Amending the Income Tax Act (Act No. 63 of 1951), Article 23 of the Wartime Compensation Special Measures Act (Act No. 38 of 1946) or Article 56 of the Property Tax Act (Act No. 52 of 1946), the user is deemed to be the owner referred to in paragraph (1) for the period from the day on which it was purchased or taken in until the day on which the State sells that land or cropland to another person and its ownership passes to the counterparty of the sale, and the counterparty of the sale is deemed to be the owner referred to in that paragraph for the period after that day until the day on which the counterparty of the sale is registered as the owner in the register.
machine translation, not official
**第七項** 土地区画整理法による土地区画整理事業（農住組合法第八条第一項の規定により土地区画整理法の規定が適用される農住組合法第七条第一項第一号の事業及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項の規定により土地区画整理法の規定が適用される密集市街地における防災街区の整備の促進に関する法律第四十五条第一項第一号の事業並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法による住宅街区整備事業を含む。以下この項において同じ。）又は土地改良法による土地改良事業の施行に係る土地については、法令若しくは規約等の定めるところにより仮換地、一時利用地その他の仮に使用し、若しくは収益することができる土地（以下この項、第三百四十九条の三の三第三項及び第三百八十一条第八項において「仮換地等」と総称する。）の指定があつた場合又は土地区画整理法による土地区画整理事業の施行者が同法第百条の二（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第八十三条において準用する場合を含む。）の規定により管理する土地で当該施行者以外の者が仮に使用するもの（以下この項及び第三百八十一条第八項において「仮使用地」という。）がある場合には、当該仮換地等又は仮使用地について使用し、又は収益することができることとなつた日から換地処分の公告がある日又は換地計画の認可の公告がある日までの間は、仮換地等にあつては当該仮換地等に対応する従前の土地について登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて、仮使用地にあつては土地区画整理法による土地区画整理事業の施行者以外の仮使用地の使用者をもつて、それぞれ当該仮換地等又は仮使用地に係る第一項の所有者とみなし、換地処分の公告があつた日又は換地計画の認可の公告があつた日から換地又は保留地を取得した者が登記簿に当該換地又は保留地に係る所有者として登記される日までの間は、当該換地又は保留地を取得した者をもつて当該換地又は保留地に係る同項の所有者とみなすことができる。
art-343/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
With regard to land for which a land readjustment project under the Land Readjustment Act (including the project under Article 7, paragraph (1), item (i) of the Farming and Residence Association Act to which the provisions of the Land Readjustment Act apply pursuant to Article 8, paragraph (1) of the Farming and Residence Association Act, the project under Article 45, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts to which the provisions of the Land Readjustment Act apply pursuant to Article 46, paragraph (1) of that Act, and residential block improvement projects under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts; the same applies hereinafter in this paragraph) or a land improvement project under the Land Improvement Act is carried out, in the case where provisional replotting land, land for temporary use or other land that may be provisionally used or profited from has been designated as provided by laws and regulations or articles of association, etc. (hereinafter in this paragraph, Article 349-3-3, paragraph (3) and Article 381, paragraph (8) collectively referred to as "provisional replotting land, etc.") or in the case where there is land managed by the implementer of a land readjustment project under the Land Readjustment Act pursuant to Article 100-2 of that Act (including as applied pursuant to Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, and as applied mutatis mutandis pursuant to Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts) that is provisionally used by a person other than that implementer (hereinafter in this paragraph and Article 381, paragraph (8) referred to as "provisionally used land"), for the period from the day on which it became possible to use or profit from that provisional replotting land, etc. or provisionally used land until the day of public notice of the replotting disposition or the day of public notice of approval of the replotting plan, the person registered as the owner in the register or the supplementary land tax ledger with respect to the former land corresponding to that provisional replotting land, etc. in the case of provisional replotting land, etc., or the user of the provisionally used land other than the implementer of the land readjustment project under the Land Readjustment Act in the case of provisionally used land, may be deemed to be the owner referred to in paragraph (1) with respect to that provisional replotting land, etc. or provisionally used land, and for the period from the day of public notice of the replotting disposition or the day of public notice of approval of the replotting plan until the day on which a person who acquired replotted land or reserved land is registered in the register as the owner of that replotted land or reserved land, the person who acquired that replotted land or reserved land may be deemed to be the owner referred to in that paragraph with respect to that replotted land or reserved land.
machine translation, not official
**第八項** 公有水面埋立法（大正十年法律第五十七号）第二十三条第一項の規定により使用する埋立地若しくは干拓地（以下この項において「埋立地等」という。）又は国が埋立て若しくは干拓により造成する埋立地等（同法第四十二条第二項の規定による通知前の埋立地等に限る。以下この項において同じ。）で工作物を設置し、その他土地を使用する場合と同様の状態で使用されているもの（埋立て又は干拓に関する工事に関して使用されているものを除く。）については、これらの埋立地等をもつて土地とみなし、これらの埋立地等のうち、都道府県、市町村、特別区、これらの組合、財産区及び合併特例区（以下この項において「都道府県等」という。）以外の者が同法第二十三条第一項の規定により使用する埋立地等にあつては、当該埋立地等を使用する者をもつて当該埋立地等に係る第一項の所有者とみなし、都道府県等が同条第一項の規定により使用し、又は国が埋立て若しくは干拓により造成する埋立地等にあつては、都道府県等又は国が当該埋立地等を都道府県等又は国以外の者に使用させている場合に限り、当該埋立地等を使用する者（土地改良法第八十七条の二第一項の規定により国又は都道府県が行う同項第一号の事業により造成された埋立地等を使用する者で政令で定めるものを除く。）をもつて当該埋立地等に係る第一項の所有者とみなし、これらの埋立地等が隣接する土地の所在する市町村をもつてこれらの埋立地等が所在する市町村とみなして固定資産税を課することができる。
art-343/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-8
With regard to reclaimed land or polder land used pursuant to Article 23, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) (hereinafter in this paragraph referred to as "reclaimed land, etc.") or reclaimed land, etc. created by the State by reclamation or polder construction (limited to reclaimed land, etc. prior to the notice under Article 42, paragraph (2) of that Act; the same applies hereinafter in this paragraph) that is used in the same state as where structures are installed or the land is otherwise used (excluding that used in connection with works relating to reclamation or polder construction), those reclaimed land, etc. are deemed to be land; among those reclaimed land, etc., for reclaimed land, etc. used pursuant to Article 23, paragraph (1) of that Act by a person other than a prefecture, municipality, special ward, union of these, property ward or special merger district (hereinafter in this paragraph referred to as "prefecture, etc."), the person using that reclaimed land, etc. is deemed to be the owner referred to in paragraph (1) with respect to that reclaimed land, etc., and for reclaimed land, etc. used by a prefecture, etc. pursuant to Article 23, paragraph (1) of that Act or created by the State by reclamation or polder construction, only where the prefecture, etc. or the State has allowed a person other than a prefecture, etc. or the State to use that reclaimed land, etc., the person using that reclaimed land, etc. (excluding a person specified by Cabinet Order who uses reclaimed land, etc. created by a project under item (i) of Article 87-2, paragraph (1) of the Land Improvement Act carried out by the State or a prefecture pursuant to that paragraph) is deemed to be the owner referred to in paragraph (1) with respect to that reclaimed land, etc.; and fixed assets tax may be imposed by deeming the municipality in which the land adjacent to those reclaimed land, etc. is located to be the municipality in which those reclaimed land, etc. are located.
machine translation, not official
**第九項** 信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。以下この項において同じ。）が信託の引受けをした償却資産で、その信託行為の定めるところにしたがい当該信託会社が他の者にこれを譲渡することを条件として当該他の者に賃貸しているものについては、当該償却資産が当該他の者の事業の用に供するものであるときは、当該他の者をもつて第一項の所有者とみなす。
art-343/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-9
With regard to depreciable assets for which a trust company (including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943) that engages in the trust business prescribed in that paragraph pursuant to that Act; the same applies hereinafter in this paragraph) has accepted a trust and which that trust company leases to another person on the condition that it transfer them to that other person in accordance with the terms of the trust instrument, where those depreciable assets are to be used for the business of that other person, that other person is deemed to be the owner referred to in paragraph (1).
machine translation, not official
**第十項** 家屋の附帯設備（家屋のうち附帯設備に属する部分その他総務省令で定めるものを含む。）であつて、当該家屋の所有者以外の者がその事業の用に供するため取り付けたものであり、かつ、当該家屋に付合したことにより当該家屋の所有者が所有することとなつたもの（以下この項において「特定附帯設備」という。）については、当該取り付けた者の事業の用に供することができる資産である場合に限り、当該取り付けた者をもつて第一項の所有者とみなし、当該特定附帯設備のうち家屋に属する部分は家屋以外の資産とみなして固定資産税を課することができる。
art-343/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-10
With regard to ancillary equipment of a house (including the part of a house belonging to ancillary equipment and other things specified by Order of the Ministry of Internal Affairs and Communications) that was installed by a person other than the owner of the house for use in that person's business and that has come to be owned by the owner of the house by being affixed to the house (hereinafter in this paragraph referred to as "specified ancillary equipment"), only where it is an asset that can be used for the business of the person who installed it, that person who installed it may be deemed to be the owner referred to in paragraph (1), and the part of that specified ancillary equipment belonging to the house may be treated as an asset other than a house and fixed assets tax imposed.
machine translation, not official
### 第三百四十四条から第三百四十七条まで 〔削除 / repealed〕
art-344-to-347 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-344-to-347
**第一項** 削除
art-344-to-347/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-344-to-347/par-1
no English for this paragraph
### 第三百四十八条（固定資産税の非課税の範囲） — Scope of Exemption from Fixed Assets Tax
caption: machine translation, not official
art-348 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348
**第一項** 市町村は、国並びに都道府県、市町村、特別区、これらの組合、財産区及び合併特例区に対しては、固定資産税を課することができない。
art-348/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-1
A municipality may not impose fixed assets tax on the State, or on a prefecture, municipality, special ward, union of these, property ward or special merger district.
machine translation, not official
**第二項** 固定資産税は、次に掲げる固定資産に対しては課することができない。ただし、固定資産を有料で借り受けた者がこれを次に掲げる固定資産として使用する場合には、当該固定資産の所有者に課することができる。
art-348/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2
Fixed assets tax cannot be imposed on the following fixed assets; provided, however, that where a person who has borrowed fixed assets for consideration uses them as fixed assets listed below, it may be imposed on the owner of those fixed assets.
machine translation, not official
**一** 国並びに都道府県、市町村、特別区、これらの組合及び財産区が公用又は公共の用に供する固定資産
art-348/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-1
fixed assets that the State, a prefecture, municipality, special ward, union of these, or property ward provides for official use or public use;
machine translation, not official
**一の二** 皇室経済法第七条に規定する皇位とともに伝わるべき由緒ある物である固定資産
art-348/par-2/item-1-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-1-2
fixed assets that are articles of historical significance to be passed down with the Imperial Throne as prescribed in Article 7 of the Imperial Household Finance Act;
machine translation, not official
**二** 独立行政法人水資源機構、土地改良区、土地改良区連合及び土地開発公社が直接その本来の事業の用に供する固定資産で政令で定めるもの
art-348/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2
fixed assets specified by Cabinet Order that the Japan Water Agency, a land improvement district, a federation of land improvement districts or a public land development corporation directly provides for its primary business;
machine translation, not official
**二の二から二の四まで** 削除
art-348/par-2/item-2-2-to-2-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2-2-to-2-4
no English for this paragraph
**二の五** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法（大正十年法律第七十六号）第四条に規定する軌道経営者が都市計画法（昭和四十三年法律第百号）第五条の規定により指定された都市計画区域のうち政令で定める市街地の区域又は政令で定める公共の用に供する飛行場の区域及びその周辺の区域のうち政令で定める区域において直接鉄道事業又は軌道経営の用に供するトンネルで政令で定めるもの
art-348/par-2/item-2-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2-5
tunnels specified by Cabinet Order that a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a rail track operator prescribed in Article 4 of the Act on Rail Tracks (Act No. 76 of 1921) directly provides for railway business or rail track operation in the urban area specified by Cabinet Order, or in the area specified by Cabinet Order among the area of an airport provided for public use specified by Cabinet Order and its surrounding area, within a city planning area designated pursuant to Article 5 of the City Planning Act (Act No. 100 of 1968);
machine translation, not official
**二の六** 公共の危害防止のために設置された鉄道事業又は軌道経営の用に供する踏切道及び踏切保安装置
art-348/par-2/item-2-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2-6
level crossings and level crossing safety devices provided for railway business or rail track operation that are installed to prevent public danger;
machine translation, not official
**二の七** 既設の鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。）若しくは既設の軌道と道路とを立体交差させるために新たに建設された立体交差化施設で政令で定めるもの、公共の用に供する飛行場の滑走路の延長に伴い新たに建設された立体交差化施設又は道路の改築に伴い改良された既設の立体交差化施設で政令で定めるもののうち、線路設備、電路設備その他の構築物で政令で定めるもの
art-348/par-2/item-2-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2-7
among grade-separation facilities specified by Cabinet Order that were newly constructed to provide grade separation between an existing railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act) or an existing rail track and a road, grade-separation facilities newly constructed in connection with the extension of the runway of an airport provided for public use, or existing grade-separation facilities improved in connection with the reconstruction of a road and specified by Cabinet Order, track facilities, electric circuit facilities and other structures specified by Cabinet Order;
machine translation, not official
**二の八** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が都市計画法第七条第一項の規定により定められた市街化区域内において鉄道事業又は軌道経営の用に供する地下道又は跨線道路橋で、政令で定めるもの
art-348/par-2/item-2-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2-8
underpasses or road overpasses crossing railway tracks, specified by Cabinet Order, that a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a rail track operator prescribed in Article 4 of the Act on Rail Tracks provides for railway business or rail track operation within an urbanization promotion area designated pursuant to Article 7, paragraph (1) of the City Planning Act;
machine translation, not official
**三** 宗教法人が専らその本来の用に供する宗教法人法第三条に規定する境内建物及び境内地（旧宗教法人令の規定による宗教法人のこれに相当する建物、工作物及び土地を含む。）
art-348/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-3
buildings within the precincts and land within the precincts prescribed in Article 3 of the Religious Corporations Act that a religious corporation uses exclusively for its principal purpose (including the corresponding buildings, structures and land of a religious corporation under the provisions of the former Religious Corporations Ordinance);
machine translation, not official
**四** 墓地
art-348/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-4
cemeteries;
machine translation, not official
**五** 公共の用に供する道路、運河用地及び水道用地
art-348/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-5
roads, canal land and waterworks land provided for public use;
machine translation, not official
**六** 公共の用に供する用悪水路、ため池、堤とう及び井溝
art-348/par-2/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-6
irrigation and drainage channels, irrigation ponds, embankments and ditches provided for public use;
machine translation, not official
**七** 保安林に係る土地（森林の保健機能の増進に関する特別措置法第二条第二項第二号に規定する施設の用に供する土地で政令で定めるものを除く。）
art-348/par-2/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7
land pertaining to protection forests (excluding land specified by Cabinet Order that is provided for use as a facility prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures concerning Improvement of Public Health Function of Forests);
machine translation, not official
**七の二** 自然公園法（昭和三十二年法律第百六十一号）第二十条第一項に規定する国立公園又は国定公園の特別地域のうち同法第二十一条第一項に規定する特別保護地区その他総務省令で定める地域内の土地で総務省令で定めるもの
art-348/par-2/item-7-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7-2
among the special zones of a national park or quasi-national park prescribed in Article 20, paragraph (1) of the Natural Parks Act (Act No. 161 of 1957), land specified by Order of the Ministry of Internal Affairs and Communications within a special protection zone prescribed in Article 21, paragraph (1) of that Act or other area specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**八** 文化財保護法（昭和二十五年法律第二百十四号）の規定によつて国宝、重要文化財、重要有形民俗文化財、特別史跡、史跡、特別名勝、名勝、特別天然記念物若しくは天然記念物として指定され、若しくは旧重要美術品等の保存に関する法律（昭和八年法律第四十三号）第二条第一項の規定により認定された家屋又はその敷地
art-348/par-2/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-8
houses, or the sites thereof, that have been designated as national treasures, important cultural properties, important tangible folk cultural properties, special historic sites, historic sites, special places of scenic beauty, places of scenic beauty, special natural monuments or natural monuments pursuant to the provisions of the Act on Protection of Cultural Properties (Act No. 214 of 1950), or that have been certified pursuant to Article 2, paragraph (1) of the former Act on the Preservation of Important Works of Art, etc. (Act No. 43 of 1933);
machine translation, not official
**八の二** 文化財保護法第百四十四条第一項に規定する重要伝統的建造物群保存地区内の家屋で政令で定めるもの
art-348/par-2/item-8-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-8-2
houses specified by Cabinet Order within an important preservation district for groups of traditional buildings prescribed in Article 144, paragraph (1) of the Act on Protection of Cultural Properties;
machine translation, not official
**九** 学校法人又は私立学校法第百五十二条第五項の法人（以下この号において「学校法人等」という。）がその設置する学校において直接保育又は教育の用に供する固定資産（第十号の四に該当するものを除く。）、学校法人等がその設置する寄宿舎で学校教育法第一条の学校又は同法第百二十四条の専修学校に係るものにおいて直接その用に供する固定資産及び公益社団法人若しくは公益財団法人、宗教法人又は社会福祉法人がその設置する幼稚園において直接保育の用に供する固定資産（同号に該当するものを除く。）並びに公益社団法人又は公益財団法人がその設置する図書館において直接その用に供する固定資産及び公益社団法人若しくは公益財団法人又は宗教法人がその設置する博物館法第二条第一項の博物館において直接その用に供する固定資産
art-348/par-2/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9
fixed assets that an incorporated educational institution or a corporation under Article 152, paragraph (5) of the Private Schools Act (hereinafter in this item referred to as an "incorporated educational institution, etc.") uses directly for child care or education at a school it establishes (excluding that falling under item (x)-4); fixed assets that an incorporated educational institution, etc. uses directly for that use at a dormitory it establishes that relates to a school under Article 1 of the School Education Act or a specialized training college under Article 124 of that Act; and fixed assets that an incorporated public interest association or incorporated public interest foundation, a religious corporation, or a social welfare corporation uses directly for child care at a kindergarten it establishes (excluding that falling under item (x)-4), as well as fixed assets that an incorporated public interest association or incorporated public interest foundation uses directly for a library it establishes and fixed assets that an incorporated public interest association or incorporated public interest foundation, or a religious corporation, uses directly for a museum under Article 2, paragraph (1) of the Museum Act it establishes;
machine translation, not official
**九の二** 医療法第三十一条の公的医療機関の開設者、医療法人（政令で定めるものに限る。）、公益社団法人及び公益財団法人、一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものに限る。）及び一般財団法人（非営利型法人に該当するものに限る。）、社会福祉法人、健康保険組合及び健康保険組合連合会並びに国家公務員共済組合及び国家公務員共済組合連合会がその設置する看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所において直接教育の用に供する固定資産
art-348/par-2/item-9-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9-2
fixed assets that the establisher of a public medical institution under Article 31 of the Medical Care Act, a medical care corporation (limited to one specified by Cabinet Order), an incorporated public interest association and an incorporated public interest foundation, a general incorporated association (limited to one falling under non-profit corporation (meaning a non-profit corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (limited to one falling under non-profit corporation), a social welfare corporation, a health insurance society and the National Federation of Health Insurance Societies, and a National Public Servants Mutual Aid Association and the Federation of National Public Service Personnel Mutual Aid Associations use directly for education at a training school for nurses, assistant nurses, dental hygienists, or other medical personnel specified by Cabinet Order that it establishes;
machine translation, not official
**十** 社会福祉法人（日本赤十字社を含む。次号から第十号の七までにおいて同じ。）が生活保護法第三十八条第一項に規定する保護施設の用に供する固定資産で政令で定めるもの
art-348/par-2/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10
fixed assets specified by Cabinet Order that a social welfare corporation (including the Japanese Red Cross Society; the same applies from the following item through item (x)-7) uses as a protective facility prescribed in Article 38, paragraph (1) of the Public Assistance Act;
machine translation, not official
**十の二** 社会福祉法人その他政令で定める者が児童福祉法第六条の三第十項に規定する小規模保育事業の用に供する固定資産
art-348/par-2/item-10-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-2
fixed assets that a social welfare corporation or another person specified by Cabinet Order uses for a small-scale childcare business prescribed in Article 6-3, paragraph (10) of the Child Welfare Act;
machine translation, not official
**十の三** 社会福祉法人その他政令で定める者が児童福祉法第七条第一項に規定する児童福祉施設の用に供する固定資産で政令で定めるもの（次号に該当するものを除く。）
art-348/par-2/item-10-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-3
fixed assets specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a child welfare facility prescribed in Article 7, paragraph (1) of the Child Welfare Act (excluding that falling under the following item);
machine translation, not official
**十の四** 学校法人、社会福祉法人その他政令で定める者が就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律第二条第六項に規定する認定こども園の用に供する固定資産
art-348/par-2/item-10-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-4
fixed assets that an incorporated educational institution, a social welfare corporation, or another person specified by Cabinet Order uses for a certified center for early childhood education and care prescribed in Article 2, paragraph (6) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children;
machine translation, not official
**十の五** 社会福祉法人その他政令で定める者が老人福祉法第五条の三に規定する老人福祉施設の用に供する固定資産で政令で定めるもの
art-348/par-2/item-10-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-5
fixed assets specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a welfare facility for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly;
machine translation, not official
**十の六** 社会福祉法人が障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設の用に供する固定資産
art-348/par-2/item-10-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-6
fixed assets that a social welfare corporation uses for a facility designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities;
machine translation, not official
**十の七** 第十号から前号までに掲げる固定資産のほか、社会福祉法人その他政令で定める者が社会福祉法第二条第一項に規定する社会福祉事業（同条第三項第一号の二に掲げる事業を除く。）の用に供する固定資産で政令で定めるもの
art-348/par-2/item-10-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-7
in addition to the fixed assets listed in items (x) through the preceding item, fixed assets specified by Cabinet Order that a social welfare corporation or another person specified by Cabinet Order uses for a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act (excluding the business listed in paragraph (3), item (i)-2 of that Article);
machine translation, not official
**十の八** 更生保護法人が更生保護事業法第二条第一項に規定する更生保護事業の用に供する固定資産で政令で定めるもの
art-348/par-2/item-10-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-8
fixed assets specified by Cabinet Order that an offenders rehabilitation corporation uses for the offender rehabilitation services prescribed in Article 2, paragraph (1) of the Offender Rehabilitation Services Act;
machine translation, not official
**十の九** 介護保険法第百十五条の四十七第一項の規定により市町村から同法第百十五条の四十六第一項に規定する包括的支援事業の委託を受けた者が当該事業の用に供する固定資産
art-348/par-2/item-10-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-9
fixed assets that a person who has been entrusted by a municipality, pursuant to Article 115-47, paragraph (1) of the Long-Term Care Insurance Act, with the comprehensive support business prescribed in Article 115-46, paragraph (1) of that Act uses for that business;
machine translation, not official
**十の十** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十二項に規定する事業所内保育事業の認可を得た者が当該事業（利用定員が六人以上であるものに限る。）の用に供する固定資産
art-348/par-2/item-10-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-10
fixed assets that a person who has obtained approval, pursuant to Article 34-15, paragraph (2) of the Child Welfare Act, for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act uses for that business (limited to one with a user capacity of six or more);
machine translation, not official
**十一** 第九号の二から第十号の七までに掲げる固定資産のほか、日本赤十字社が直接その本来の事業の用に供する固定資産で政令で定めるもの
art-348/par-2/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11
in addition to the fixed assets listed in items (ix)-2 through (x)-7, fixed assets specified by Cabinet Order that the Japanese Red Cross Society uses directly for its principal business;
machine translation, not official
**十一の二** 独立行政法人国立重度知的障害者総合施設のぞみの園が独立行政法人国立重度知的障害者総合施設のぞみの園法第十一条第一号又は第二号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-11-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11-2
fixed assets specified by Cabinet Order that the incorporated administrative agency National Center for Persons with Severe Intellectual Disabilities, "Nozominosono" uses for the services prescribed in Article 11, item (i) or (ii) of the Act on the National Center for Persons with Severe Intellectual Disabilities, "Nozominosono," Independent Administrative Agency;
machine translation, not official
**十一の三** 農業協同組合法、消費生活協同組合法及び水産業協同組合法による組合及び連合会が所有し、かつ、経営する病院及び診療所において直接その用に供する固定資産で政令で定めるもの並びに農業共済組合及び農業共済組合連合会が所有し、かつ、経営する家畜診療所において直接その用に供する固定資産
art-348/par-2/item-11-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11-3
fixed assets specified by Cabinet Order that associations and federations under the Agricultural Co-operatives Act, the Consumer Cooperatives Act and the Fishery Industry Cooperative Act use directly at hospitals and clinics that they own and operate, and fixed assets that agricultural mutual relief associations and federations of agricultural mutual relief associations use directly at livestock clinics that they own and operate;
machine translation, not official
**十一の四** 健康保険組合及び健康保険組合連合会、国民健康保険組合及び国民健康保険団体連合会、国家公務員共済組合及び国家公務員共済組合連合会並びに地方公務員共済組合（以下この号において「健康保険組合等」という。）が所有し、かつ、経営する病院及び診療所において直接その用に供する固定資産で政令で定めるもの並びに健康保険組合等が所有し、かつ、経営する政令で定める保健施設において直接その用に供する固定資産
art-348/par-2/item-11-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11-4
fixed assets specified by Cabinet Order that health insurance societies and the National Federation of Health Insurance Societies, National Health Insurance Societies and the Federation of National Health Insurance Associations, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, and Local Public Servants Mutual Aid Associations (hereinafter in this item referred to as "health insurance societies, etc.") use directly at hospitals and clinics that they own and operate, and fixed assets that health insurance societies, etc. use directly at health facilities specified by Cabinet Order that they own and operate;
machine translation, not official
**十一の五** 医療法第四十二条の二第一項に規定する社会医療法人が直接同項第四号に規定する救急医療等確保事業に係る業務（同項第五号に規定する基準に適合するものに限る。）の用に供する固定資産で政令で定めるもの
art-348/par-2/item-11-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11-5
fixed assets specified by Cabinet Order that a social medical care corporation prescribed in Article 42-2, paragraph (1) of the Medical Care Act uses directly for services relating to the emergency medical care, etc. securing business prescribed in item (iv) of that paragraph (limited to those conforming to the standards prescribed in item (v) of that paragraph);
machine translation, not official
**十一の六** 独立行政法人自動車事故対策機構が独立行政法人自動車事故対策機構法第十三条第三号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-11-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11-6
fixed assets specified by Cabinet Order that the incorporated administrative agency National Agency for Automotive Safety & Victims' Aid uses for the services prescribed in Article 13, item (iii) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency;
machine translation, not official
**十二** 公益社団法人又は公益財団法人で学術の研究を目的とするものがその目的のため直接その研究の用に供する固定資産で政令で定めるもの
art-348/par-2/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-12
fixed assets specified by Cabinet Order that an incorporated public interest association or incorporated public interest foundation whose purpose is academic research uses directly for that research for that purpose;
machine translation, not official
**十三** 日本私立学校振興・共済事業団が日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項から第四項までに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-13
fixed assets specified by Cabinet Order that the Promotion and Mutual Aid Corporation for Private Schools of Japan uses for the services prescribed in Article 23, paragraphs (1) through (4) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997);
machine translation, not official
**十四** 商工会議所又は日本商工会議所が商工会議所法第九条又は第六十五条に規定する事業の用に供する固定資産及び商工会又は都道府県商工会連合会若しくは全国商工会連合会が商工会法第十一条又は第五十五条の八第一項若しくは第二項に規定する事業の用に供する固定資産で、政令で定めるもの
art-348/par-2/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-14
fixed assets that a chamber of commerce and industry or the Japan Chamber of Commerce and Industry uses for the business prescribed in Article 9 or Article 65 of the Chambers of Commerce and Industry Act, and fixed assets that a commerce and industry association, a prefectural federation of commerce and industry associations or the National Federation of Commerce and Industry Associations uses for the business prescribed in Article 11 or Article 55-8, paragraph (1) or (2) of the Commerce and Industry Association Act, in either case as specified by Cabinet Order;
machine translation, not official
**十五** 削除
art-348/par-2/item-15 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-15
no English for this paragraph
**十六** 独立行政法人労働者健康安全機構が独立行政法人労働者健康安全機構法第十二条第一項第一号、第三号、第四号又は第七号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-16 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-16
fixed assets specified by Cabinet Order that the incorporated administrative agency Japan Organization of Occupational Health and Safety uses for the services prescribed in Article 12, paragraph (1), item (i), (iii), (iv) or (vii) of the Act on the Japan Organization of Occupational Health and Safety, Independent Administrative Agency;
machine translation, not official
**十七** 独立行政法人日本芸術文化振興会が独立行政法人日本芸術文化振興会法第十四条第一項第一号から第五号までに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-17 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-17
fixed assets specified by Cabinet Order that the incorporated administrative agency Japan Arts Council uses for the services prescribed in Article 14, paragraph (1), items (i) through (v) of the Act on the Japan Arts Council, Independent Administrative Agency;
machine translation, not official
**十八** 独立行政法人日本スポーツ振興センターが独立行政法人日本スポーツ振興センター法第十五条第一項第一号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-18 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-18
fixed assets specified by Cabinet Order that the incorporated administrative agency National Agency for the Advancement of Sports and Health uses for the services prescribed in Article 15, paragraph (1), item (i) of the Act on the National Agency for the Advancement of Sports and Health, Independent Administrative Agency;
machine translation, not official
**十九** 独立行政法人高齢・障害・求職者雇用支援機構が独立行政法人高齢・障害・求職者雇用支援機構法第十四条第一項第四号若しくは第七号又は附則第五条第三項第三号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-19 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-19
fixed assets specified by Cabinet Order that the incorporated administrative agency Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers uses for the services prescribed in Article 14, paragraph (1), item (iv) or (vii) of the Act on the Japan Organization for Employment of the Elderly, Persons with Disabilities and Job Seekers, Incorporated Administrative Agency, or Article 5, paragraph (3), item (iii) of the Supplementary Provisions of that Act;
machine translation, not official
**二十及び二十一** 削除
art-348/par-2/item-20-to-21 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-20-to-21
no English for this paragraph
**二十二** 独立行政法人中小企業基盤整備機構が独立行政法人中小企業基盤整備機構法第十五条第一項第二号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-22 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-22
fixed assets specified by Cabinet Order that the incorporated administrative agency Organization for Small and Medium Enterprises and Regional Innovation, JAPAN uses for the services prescribed in Article 15, paragraph (1), item (ii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency;
machine translation, not official
**二十三** 削除
art-348/par-2/item-23 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-23
no English for this paragraph
**二十四** 漁業協同組合、漁業生産組合及び漁業協同組合連合会が所有し、かつ、政令で定める漁船用燃料の貯蔵施設の用に供する固定資産で政令で定めるもの
art-348/par-2/item-24 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-24
fixed assets specified by Cabinet Order that fishery cooperative associations, fishery production associations and federations of fishery cooperative associations own and that are provided for use as storage facilities for fishing vessel fuel specified by Cabinet Order;
machine translation, not official
**二十五** 削除
art-348/par-2/item-25 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-25
no English for this paragraph
**二十六** 公益社団法人又は公益財団法人で学生又は生徒の修学を援助することを目的とするものがその目的のため設置する寄宿舎で政令で定めるものにおいて直接その用に供する家屋
art-348/par-2/item-26 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-26
houses used directly for that purpose at a dormitory specified by Cabinet Order that an incorporated public interest association or incorporated public interest foundation whose purpose is to assist students or pupils in their studies establishes for that purpose;
machine translation, not official
**二十七** 削除
art-348/par-2/item-27 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-27
no English for this paragraph
**二十八** 独立行政法人国際協力機構が独立行政法人国際協力機構法第十三条第一項第一号イ若しくはロ、第四号イ、ロ若しくはニ又は第五号イに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-28 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-28
fixed assets specified by Cabinet Order that the incorporated administrative agency Japan International Cooperation Agency uses for the services prescribed in Article 13, paragraph (1), item (i), (a) or (b), item (iv), (a), (b) or (d), or item (v), (a) of the Act on the Japan International Cooperation Agency, Independent Administrative Agency;
machine translation, not official
**二十九** 独立行政法人国民生活センターが独立行政法人国民生活センター法第十条第一号から第八号までに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-29 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-29
fixed assets specified by Cabinet Order that the incorporated administrative agency National Consumer Affairs Center of Japan uses for the services prescribed in Article 10, items (i) through (viii) of the Act on National Consumer Affairs Center of Japan;
machine translation, not official
**三十** 日本下水道事業団が日本下水道事業団法第二十六条第一項第七号又は第八号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-30 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-30
fixed assets specified by Cabinet Order that the Japan Sewerage Works Agency uses for the services prescribed in Article 26, paragraph (1), item (vii) or (viii) of the Act on the Japan Sewerage Works Agency;
machine translation, not official
**三十一** 削除
art-348/par-2/item-31 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-31
no English for this paragraph
**三十二** 独立行政法人都市再生機構が独立行政法人都市再生機構法第十八条第一項各号に定める工事（同条第四項（被災市街地復興特別措置法第二十二条第二項及び大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第百一条の十五第一項において準用する場合を含む。）の公告に係るものに限る。）に係る施設の用に供されるものとして取得した土地
art-348/par-2/item-32 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-32
land that the Urban Renaissance Agency has acquired as land to be provided for use as facilities relating to works prescribed in the items of Article 18, paragraph (1) of the Act on the Urban Renaissance Agency, Independent Administrative Agency (limited to those relating to the public notice under paragraph (4) of that Article (including as applied mutatis mutandis pursuant to Article 22, paragraph (2) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster and Article 101-15, paragraph (1) of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts));
machine translation, not official
**三十三** 削除
art-348/par-2/item-33 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-33
no English for this paragraph
**三十四** 独立行政法人鉄道建設・運輸施設整備支援機構が日本国有鉄道清算事業団の債務等の処理に関する法律（平成十年法律第百三十六号）第十三条第一項第二号及び第三号の業務の用に供するため所有する固定資産並びに同法第二十五条の規定により貸し付けている固定資産で、政令で定めるもの
art-348/par-2/item-34 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-34
fixed assets that the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency owns for use in the services under Article 13, paragraph (1), items (ii) and (iii) of the Act on Treatment of Debt, etc. of JNR Settlement Corporation (Act No. 136 of 1998), and fixed assets that it is leasing pursuant to Article 25 of that Act, in either case as specified by Cabinet Order;
machine translation, not official
**三十五** 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号。第三百四十九条の三第十八項において「平成十三年旅客会社法改正法」という。）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（第五項において「旅客会社等」という。）が所有する専ら皇室の用に供する車両で政令で定めるもの
art-348/par-2/item-35 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-35
vehicles specified by Cabinet Order that are used exclusively for the Imperial Household and owned by a passenger railway company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986), a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001; referred to as the "2001 Passenger Railway Companies Act Amendment Act" in Article 349-3, paragraph (18)), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as "passenger railway company, etc." in paragraph (5));
machine translation, not official
**三十六** 国立研究開発法人農業・食品産業技術総合研究機構が、国立研究開発法人農業・食品産業技術総合研究機構法（以下この号及び第三百四十九条の三第二十一項において「機構法」という。）第十四条第一項第一号に規定する業務（農業機械化促進法を廃止する等の法律第一条の規定による廃止前の農業機械化促進法（以下この号及び第三百四十九条の三第二十一項において「旧農業機械化促進法」という。）第十六条第一項第一号及び第三号から第五号までに規定する業務に該当するものを除く。）又は機構法第十四条第一項第二号から第四号まで若しくは第二項から第四項までに規定する業務の用に供する固定資産及び直接同条第一項第一号に規定する業務（旧農業機械化促進法第十六条第一項第一号に規定する業務に該当するものに限る。）の用に供する固定資産（独立行政法人農業技術研究機構法の一部を改正する法律（平成十四年法律第百二十九号）附則第四条第一項の規定により承継し、かつ、直接旧農業機械化促進法第十六条第一項第一号に規定する業務の用に供したものに限る。）で政令で定めるもの
art-348/par-2/item-36 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-36
fixed assets that the National Research and Development Agency National Agriculture and Food Research Organization uses for the services prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (hereinafter in this item and Article 349-3, paragraph (21) referred to as the "Act on the National Agriculture and Food Research Organization, National Research and Development Agency") (excluding those falling under the services prescribed in Article 16, paragraph (1), items (i) and (iii) through (v) of the Act on Promotion of Agricultural Mechanization prior to its repeal under the provisions of Article 1 of the Act on the Abolition, etc. of the Act on Promotion of Agricultural Mechanization (hereinafter in this item and Article 349-3, paragraph (21) referred to as the "former Act on Promotion of Agricultural Mechanization")) or for the services prescribed in Article 14, paragraph (1), items (ii) through (iv) or paragraphs (2) through (4) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency, and fixed assets that it uses directly for the services prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (limited to those falling under the services prescribed in Article 16, paragraph (1), item (i) of the former Act on Promotion of Agricultural Mechanization) (limited to those succeeded to pursuant to Article 4, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the National Agricultural Research Organization, Independent Administrative Agency (Act No. 129 of 2002) and directly used for the services prescribed in Article 16, paragraph (1), item (i) of the former Act on Promotion of Agricultural Mechanization), in either case as specified by Cabinet Order;
machine translation, not official
**三十七** 国立研究開発法人水産研究・教育機構が国立研究開発法人水産研究・教育機構法第十二条第一項第一号から第五号までに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-37 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-37
fixed assets specified by Cabinet Order that the National Research and Development Agency Japan Fisheries Research and Education Agency uses for the services prescribed in Article 12, paragraph (1), items (i) through (v) of the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency;
machine translation, not official
**三十八** 国立研究開発法人宇宙航空研究開発機構が国立研究開発法人宇宙航空研究開発機構法第十八条第一号又は第二号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-38 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-38
fixed assets specified by Cabinet Order that the National Research and Development Agency Japan Aerospace Exploration Agency uses for the services prescribed in Article 18, item (i) or (ii) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency;
machine translation, not official
**三十九** 国立研究開発法人情報通信研究機構が国立研究開発法人情報通信研究機構法第十四条第一項第一号から第八号までに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-39 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-39
fixed assets specified by Cabinet Order that the National Research and Development Agency National Institute of Information and Communications Technology uses for the services prescribed in Article 14, paragraph (1), items (i) through (viii) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency;
machine translation, not official
**四十** 独立行政法人日本学生支援機構が独立行政法人日本学生支援機構法第十三条第一項第三号に規定する業務の用に供する家屋で政令で定めるもの
art-348/par-2/item-40 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-40
houses specified by Cabinet Order that the incorporated administrative agency Japan Student Services Organization uses for the services prescribed in Article 13, paragraph (1), item (iii) of the Act on the Japan Student Services Organization, Independent Administrative Agency;
machine translation, not official
**四十一** 日本司法支援センターが総合法律支援法第三十条第一項第一号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-41 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-41
fixed assets specified by Cabinet Order that the Japan Legal Support Center uses for the services prescribed in Article 30, paragraph (1), item (i) of the Comprehensive Legal Support Act;
machine translation, not official
**四十二** 国立研究開発法人医薬基盤・健康・栄養研究所が国立研究開発法人医薬基盤・健康・栄養研究所法第十五条第一項第一号イ若しくは第四号から第六号まで又は第二項に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-42 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-42
fixed assets specified by Cabinet Order that the National Research and Development Agency National Institutes of Biomedical Innovation, Health and Nutrition uses for the services prescribed in Article 15, paragraph (1), item (i), (a) or items (iv) through (vi), or paragraph (2) of the Act on the National Institutes of Biomedical Innovation, Health and Nutrition, National Research and Development Agency;
machine translation, not official
**四十三** 国立研究開発法人森林研究・整備機構が国立研究開発法人森林研究・整備機構法第十三条第一項第一号から第三号まで又は第二項第一号に規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-43 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-43
fixed assets specified by Cabinet Order that the National Research and Development Agency Forest Research and Management Organization uses for the services prescribed in Article 13, paragraph (1), items (i) through (iii) or paragraph (2), item (i) of the Act on the National Research and Development Agency, Forest Research and Management Organization;
machine translation, not official
**四十四** 国立研究開発法人量子科学技術研究開発機構が国立研究開発法人量子科学技術研究開発機構法（平成十一年法律第百七十六号）第十六条第一項第二号から第七号までに規定する業務の用に供する固定資産で政令で定めるもの
art-348/par-2/item-44 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-44
fixed assets specified by Cabinet Order that the National Research and Development Agency National Institutes for Quantum Science and Technology uses for the services prescribed in Article 16, paragraph (1), items (ii) through (vii) of the Act on the National Institutes for Quantum Science and Technology, National Research and Development Agency (Act No. 176 of 1999);
machine translation, not official
**四十五** ダムの用に供する洪水吐ゲート及び放流のための管（これらの設備と一体となつてその効用を全うする施設及び工作物を含む。）で洪水調節に資するものとして政令で定めるもの（政令で定める部分に限る。）
art-348/par-2/item-45 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-45
spillway gates for dams and pipes for water release (including facilities and structures that, integrally with these installations, fulfill their function) that are specified by Cabinet Order as contributing to flood control (limited to the portions specified by Cabinet Order).
machine translation, not official
**第三項** 市町村は、前項各号に掲げる固定資産を当該各号に掲げる目的以外の目的に使用する場合においては、前項の規定にかかわらず、これらの固定資産に対し、固定資産税を課する。
art-348/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-3
In the case where fixed assets listed in the items of the preceding paragraph are used for a purpose other than the purpose listed in the relevant item, a municipality is to impose fixed assets tax on those fixed assets, notwithstanding the preceding paragraph.
machine translation, not official
**第四項** 市町村は、森林組合法、農業保険法、消費生活協同組合法、水産業協同組合法、漁業災害補償法（昭和三十九年法律第百五十八号）、輸出入取引法（昭和二十七年法律第二百九十九号）、中小企業等協同組合法（昭和二十四年法律第百八十一号）、中小企業団体の組織に関する法律（昭和三十二年法律第百八十五号）、酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）、商店街振興組合法（昭和三十七年法律第百四十一号）及び生活衛生関係営業の運営の適正化及び振興に関する法律（昭和三十二年法律第百六十四号）による組合（信用協同組合及び企業組合を除き、生活衛生同業小組合を含む。）、連合会（信用協同組合連合会（中小企業等協同組合法第九条の九第一項第一号に規定する事業を行う協同組合連合会をいう。第三百四十九条の三第二十三項において同じ。）を除く。）及び中央会、全国健康保険協会、健康保険組合及び健康保険組合連合会、国民健康保険組合及び国民健康保険団体連合会、国家公務員共済組合及び国家公務員共済組合連合会、地方公務員共済組合、全国市町村職員共済組合連合会及び地方公務員共済組合連合会、企業年金基金及び確定給付企業年金法に規定する企業年金連合会、国民年金基金及び国民年金基金連合会、法人である労働組合、職員団体等に対する法人格の付与に関する法律による法人である職員団体等、漁船保険組合、たばこ耕作組合、輸出水産業組合、土地改良事業団体連合会、農業協同組合及び農業協同組合連合会並びに労働者協同組合連合会が所有し、かつ、使用する事務所及び倉庫に対しては、固定資産税を課することができない。
art-348/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-4
A municipality may not impose fixed assets tax on offices and warehouses that are owned and used by associations under the Forestry Cooperative Act, the Agricultural Insurance Act, the Consumer Cooperatives Act, the Fishery Industry Cooperative Act, the Act on Compensation of Fishery Disaster (Act No. 158 of 1964), the Export and Import Transaction Act (Act No. 299 of 1952), the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949), the Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957), the Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953), the Shopping District Promotion Association Act (Act No. 141 of 1962) and the Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) (excluding credit cooperatives and enterprise associations, and including small-scale environmental health industry associations), federations under those Acts (excluding federations of credit cooperatives (meaning federations of cooperatives that conduct the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act; the same applies in Article 349-3, paragraph (23))) and central associations, by the Japan Health Insurance Association, health insurance societies and the National Federation of Health Insurance Societies, National Health Insurance Societies and the Federation of National Health Insurance Associations, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel and the Pension Fund Association for Local Government Officials, corporate pension funds and the Pension Fund Association prescribed in the Defined-Benefit Corporate Pension Act, national pension funds and the National Pension Fund Association, labor unions that are corporations, officials organizations, etc. that are corporations under the Act on Granting of Juridical Personality to Officials Organizations, etc., fishing vessel insurance associations, tobacco cultivation associations, export fishery industry associations, federations of land improvement project organizations, agricultural cooperatives and federations of agricultural cooperatives, and federations of workers' cooperatives.
machine translation, not official
**第五項** 市町村は、旅客会社等が独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）第十三条第一項第三号又は第六号の規定に基づき借り受ける固定資産のうち第二項第二号の五に掲げる固定資産で政令で定めるものに対しては、固定資産税を課することができない。
art-348/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-5
A municipality may not impose fixed assets tax on those specified by Cabinet Order, among the fixed assets listed in paragraph (2), item (ii)-5, among the fixed assets that a passenger railway company, etc. borrows pursuant to Article 13, paragraph (1), item (iii) or (vi) of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002).
machine translation, not official
**第六項** 市町村は、非課税独立行政法人が所有する固定資産（当該固定資産を所有する非課税独立行政法人以外の者が使用しているものその他の政令で定めるものを除く。）、国立大学法人等が所有する固定資産（当該固定資産を所有する国立大学法人等以外の者が使用しているものを除く。）、日本年金機構が所有する固定資産（日本年金機構以外の者が使用しているものを除く。）、福島国際研究教育機構が所有する固定資産（福島国際研究教育機構以外の者が使用しているものを除く。）及び国立健康危機管理研究機構が所有する固定資産（国立健康危機管理研究機構以外の者が使用しているものを除く。）に対しては、固定資産税を課することができない。
art-348/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-6
A municipality may not impose fixed assets tax on fixed assets owned by a tax-exempt incorporated administrative agency (excluding fixed assets used by a person other than the tax-exempt incorporated administrative agency that owns them and other fixed assets specified by Cabinet Order), fixed assets owned by a national university corporation, etc. (excluding fixed assets used by a person other than the national university corporation, etc. that owns them), fixed assets owned by the Japan Pension Service (excluding fixed assets used by a person other than the Japan Pension Service), fixed assets owned by the Fukushima Institute for Research, Education and Innovation (excluding fixed assets used by a person other than the Fukushima Institute for Research, Education and Innovation), and fixed assets owned by the Japan Institute for Health Security (excluding fixed assets used by a person other than the Japan Institute for Health Security).
machine translation, not official
**第七項** 市町村は、非課税独立行政法人で政令で定めるものが公益社団法人又は公益財団法人から無償で借り受けて直接その本来の業務の用に供する土地で政令で定めるものに対しては、固定資産税を課することができない。
art-348/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-7
A municipality may not impose fixed assets tax on land specified by Cabinet Order that a tax-exempt incorporated administrative agency specified by Cabinet Order has borrowed free of charge from an incorporated public interest association or incorporated public interest foundation and uses directly for its primary business.
machine translation, not official
**第八項** 市町村は、地方独立行政法人（公立大学法人を除く。以下この項において同じ。）が所有する固定資産（当該固定資産を所有する地方独立行政法人以外の者が使用しているものその他の政令で定めるものを除く。）及び公立大学法人が所有する固定資産（当該固定資産を所有する公立大学法人以外の者が使用しているものを除く。）に対しては、固定資産税を課することができない。
art-348/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-8
A municipality may not impose fixed assets tax on fixed assets owned by a local incorporated administrative agency (excluding a public university corporation; the same applies hereinafter in this paragraph) (excluding fixed assets used by a person other than the local incorporated administrative agency that owns them and other fixed assets specified by Cabinet Order) and fixed assets owned by a public university corporation (excluding fixed assets used by a person other than the public university corporation that owns them).
machine translation, not official
**第九項** 市町村は、外国の政府が所有する次に掲げる施設の用に供する固定資産に対しては、固定資産税を課することができない。ただし、第三号に掲げる施設の用に供する固定資産については、外国が固定資産税に相当する税を当該外国において日本国の同号に掲げる施設の用に供する固定資産に対して課する場合においては、この限りでない。
art-348/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-9
A municipality may not impose fixed assets tax on fixed assets provided for use as the following facilities owned by the government of a foreign state; provided, however, that this does not apply to fixed assets provided for use as the facilities listed in item (iii) where the foreign state imposes, in that foreign state, a tax equivalent to fixed assets tax on fixed assets of Japan provided for use as the facilities listed in that item.
machine translation, not official
**一** 大使館、公使館又は領事館
art-348/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-9/item-1
embassies, legations or consulates;
machine translation, not official
**二** 専ら大使館、公使館若しくは領事館の長又は大使館若しくは公使館の職員の居住の用に供する施設
art-348/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-9/item-2
Facilities used exclusively for the residence of the head of an embassy, legation or consulate, or of staff of an embassy or legation
machine translation, not official
**三** 専ら領事館の職員の居住の用に供する施設
art-348/par-9/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-9/item-3
Facilities used exclusively for the residence of staff of a consulate
machine translation, not official
**第十項** 市町村長は、当該年度の前年度分の固定資産税について第二項本文又は第四項から前項までの規定の適用を受けた固定資産で当該年度において新たに固定資産税を課することとなるものがある場合においては、第四百十一条第一項の規定による固定資産の価格等の登録後遅滞なく、その旨を当該固定資産に対して課する固定資産税の納税義務者に通知するように努めなければならない。
art-348/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-10
If there are any fixed assets that received the application of the main clause of paragraph (2) or paragraph (4) through the preceding paragraph with respect to fixed assets tax for the previous fiscal year of the relevant fiscal year and on which fixed assets tax is to be newly imposed in the relevant fiscal year, the mayor of the municipality must endeavor to notify the person liable for tax of the fixed assets tax imposed on those fixed assets to that effect without delay after the registration of the prices, etc. of fixed assets under Article 411, paragraph (1).
machine translation, not official
### 第三百四十九条（土地又は家屋に対して課する固定資産税の課税標準） — Tax Base of Fixed Assets Tax Imposed on Land or Houses
caption: machine translation, not official
art-349 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
**第一項** 基準年度に係る賦課期日に所在する土地又は家屋（以下「基準年度の土地又は家屋」という。）に対して課する基準年度の固定資産税の課税標準は、当該土地又は家屋の基準年度に係る賦課期日における価格（以下「基準年度の価格」という。）で土地課税台帳若しくは土地補充課税台帳（以下「土地課税台帳等」という。）又は家屋課税台帳若しくは家屋補充課税台帳（以下「家屋課税台帳等」という。）に登録されたものとする。
art-349/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-1
The tax base of fixed assets tax for a base year imposed on land or houses located on the assessment date for the base year (hereinafter referred to as "base-year land or house") is the price of the land or house on the assessment date for the base year (hereinafter referred to as "base-year price") that has been registered in the land tax ledger or supplementary land tax ledger (hereinafter referred to as "land tax ledgers, etc.") or the house tax ledger or supplementary house tax ledger (hereinafter referred to as "house tax ledger, etc.").
machine translation, not official
**第二項** 基準年度の土地又は家屋に対して課する第二年度の固定資産税の課税標準は、当該土地又は家屋に係る基準年度の固定資産税の課税標準の基礎となつた価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。ただし、基準年度の土地又は家屋について第二年度の固定資産税の賦課期日において次の各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める場合においては、当該土地又は家屋に対して課する第二年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。
art-349/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
The tax base of fixed assets tax for the second year imposed on base-year land or house is the price that formed the basis of the tax base of fixed assets tax for the base year for that land or house and that has been registered in the land tax ledgers, etc. or the house tax ledger, etc.; provided, however, that if, due to the circumstances set out in the following items existing with respect to the base-year land or house on the assessment date for fixed assets tax for the second year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality, the tax base of fixed assets tax for the second year imposed on that land or house is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.
machine translation, not official
**一** 地目の変換、家屋の改築又は損壊その他これらに類する特別の事情
art-349/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2/item-1
Special circumstances such as a change of land category, the reconstruction or damage of a house, or other similar circumstances
machine translation, not official
**二** 市町村の廃置分合又は境界変更
art-349/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2/item-2
Abolition, establishment, division or merger of municipalities, or boundary change
machine translation, not official
**第三項** 基準年度の土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に係る基準年度の固定資産税の課税標準の基礎となつた価格（第二年度において前項ただし書に掲げる事情があつたため、同項ただし書の規定によつて当該土地又は家屋に対して課する第二年度の固定資産税の課税標準とされた価格がある場合においては、当該価格とする。以下本項において同じ。）で土地課税台帳等又は家屋課税台帳等に登録されたものとする。ただし、基準年度の土地又は家屋について第三年度の固定資産税の賦課期日において前項各号に掲げる事情があるため、基準年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める場合においては、当該土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。
art-349/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-3
The tax base of fixed assets tax for the third year imposed on base-year land or house is the price that formed the basis of the tax base of fixed assets tax for the base year for that land or house (where, due to the circumstances set out in the proviso to the preceding paragraph having existed in the second year, there is a price that was made the tax base of fixed assets tax for the second year imposed on that land or house under the proviso to that paragraph, that price; the same applies hereinafter in this paragraph) and that has been registered in the land tax ledgers, etc. or the house tax ledger, etc.; provided, however, that if, due to the circumstances set out in the items of the preceding paragraph existing with respect to the base-year land or house on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the base year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality, the tax base of fixed assets tax for the third year imposed on that land or house is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.
machine translation, not official
**第四項** 第二年度において新たに固定資産税を課することとなる土地又は家屋（以下「第二年度の土地又は家屋」という。）に対して課する第二年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。
art-349/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-4
The tax base of fixed assets tax for the second year imposed on land or houses on which fixed assets tax is to be newly imposed in the second year (hereinafter referred to as "land or house for the second year") is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.
machine translation, not official
**第五項** 第二年度の土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に係る第二年度の固定資産税の課税標準の基礎となつた価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。ただし、第二年度の土地又は家屋について、第三年度の固定資産税の賦課期日において第二項各号に掲げる事情があるため、第二年度の固定資産税の課税標準の基礎となつた価格によることが不適当であるか又は当該市町村を通じて固定資産税の課税上著しく均衡を失すると市町村長が認める場合においては、当該土地又は家屋に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。
art-349/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-5
The tax base of fixed assets tax for the third year imposed on land or house for the second year is the price that formed the basis of the tax base of fixed assets tax for the second year for that land or house and that has been registered in the land tax ledgers, etc. or the house tax ledger, etc.; provided, however, that if, due to the circumstances set out in the items of paragraph (2) existing with respect to the land or house for the second year on the assessment date for fixed assets tax for the third year, the mayor of the municipality finds that it is inappropriate to use the price that formed the basis of the tax base of fixed assets tax for the second year, or that doing so would significantly upset the balance in the imposition of fixed assets tax throughout the municipality, the tax base of fixed assets tax for the third year imposed on that land or house is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.
machine translation, not official
**第六項** 第三年度において新たに固定資産税を課することとなる土地又は家屋（以下「第三年度の土地又は家屋」という。）に対して課する第三年度の固定資産税の課税標準は、当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格で土地課税台帳等又は家屋課税台帳等に登録されたものとする。
art-349/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-6
The tax base of fixed assets tax for the third year imposed on land or houses on which fixed assets tax is to be newly imposed in the third year (hereinafter referred to as "land or house for the third year") is the price based on comparison with the base-year price of land or houses similar to that land or house, which has been registered in the land tax ledgers, etc. or the house tax ledger, etc.
machine translation, not official
### 第三百四十九条の二（償却資産に対して課する固定資産税の課税標準） — Tax Base of Fixed Assets Tax Imposed on Depreciable Assets
caption: machine translation, not official
art-349-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
**第一項** 償却資産に対して課する固定資産税の課税標準は、賦課期日における当該償却資産の価格で償却資産課税台帳に登録されたものとする。
art-349-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2/par-1
The tax base of fixed assets tax imposed on depreciable assets is the price of the depreciable asset on the assessment date that has been registered in the depreciable assets tax ledger.
machine translation, not official
### 第三百四十九条の三（固定資産税の課税標準等の特例） — Special Provisions on the Tax Base, etc. of Fixed Assets Tax
caption: machine translation, not official
art-349-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
**第一項** 鉄道事業法第七条第一項に規定する鉄道事業者若しくは軌道法第四条に規定する軌道経営者又は独立行政法人鉄道建設・運輸施設整備支援機構が新たな営業路線の開業のために敷設した鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。以下この項において同じ。）又は軌道に係る線路設備、電路設備その他の政令で定める構築物（営業路線の線路の増設をするために敷設した鉄道又は軌道に係る線路設備、電路設備その他の政令で定める構築物を含む。）に対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該構築物に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については当該構築物の価格（償却資産課税台帳に登録された賦課期日における価格をいう。以下この条において同じ。）の三分の一の額とし、その後五年度分の固定資産税については当該構築物の価格の三分の二の額とする。ただし、当該構築物のうち、鉄道又は軌道と道路とを立体交差させるために新たに建設された立体交差化施設に係る線路設備で総務省令で定めるものに対して課する固定資産税の課税標準は、当該線路設備の価格の三分の一（当該線路設備に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該線路設備の価格の六分の一）の額とする。
art-349-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-1
The tax base of fixed assets tax imposed on track facilities, electric line facilities and other structures specified by Cabinet Order for a railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act; the same applies hereinafter in this paragraph) or track laid for the opening of a new commercial line by a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act, a track operator prescribed in Article 4 of the Act on Rail Tracks, or the Japan Railway Construction, Transport and Technology Agency, an incorporated administrative agency (including track facilities, electric line facilities and other structures specified by Cabinet Order for a railway or track laid for the purpose of adding tracks to the line of a commercial line) is, notwithstanding the preceding Article, one-third of the price of the structure (meaning the price on the assessment date registered in the depreciable assets tax ledger; the same applies hereinafter in this Article) for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the structure, and two-thirds of the price of the structure for fixed assets tax for the following five fiscal years; provided, however, that the tax base of fixed assets tax imposed on those track facilities, among the structures, that relate to grade-separation facilities newly constructed to cross a railway or track and a road at different levels and that are specified by Order of the Ministry of Internal Affairs and Communications is one-third of the price of the track facilities (for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the track facilities, one-sixth of the price of the track facilities).
machine translation, not official
**第二項** ガス事業法第二条第六項に規定する一般ガス導管事業者（同法第五十四条の二に規定する特別一般ガス導管事業者を除く。以下この項において同じ。）が新設した同法第二条第五項に規定する一般ガス導管事業の用に供する償却資産（同条第六項に規定する一般ガス導管事業者を構成員とする中小企業等協同組合その他の政令で定める法人が新設した当該一般ガス導管事業者に対してガスを供給する事業の用に供するものを含む。）のうち政令で定めるものに対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については当該償却資産の価格の三分の二の額とする。
art-349-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-2
The tax base of fixed assets tax imposed on those depreciable assets, specified by Cabinet Order, that were newly constructed by a general gas pipeline service provider prescribed in Article 2, paragraph (6) of the Gas Business Act (excluding a special general gas pipeline service provider prescribed in Article 54-2 of that Act; the same applies hereinafter in this paragraph) and are used for the general gas pipeline services prescribed in Article 2, paragraph (5) of that Act (including those newly constructed by a small and medium-sized enterprise cooperative having general gas pipeline service providers prescribed in Article 2, paragraph (6) of that Act as its members or by any other corporation specified by Cabinet Order and used for the business of supplying gas to the general gas pipeline service provider) is, notwithstanding the preceding Article, one-third of the price of the depreciable asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the depreciable asset, and two-thirds of the price of the depreciable asset for fixed assets tax for the following five fiscal years.
machine translation, not official
**第三項** 農業協同組合、中小企業等協同組合（事業協同小組合及び企業組合を除く。）その他政令で定める法人が国の補助金又は交付金で政令で定めるものの交付を受けて取得した農林漁業者又は中小企業者の共同利用に供する機械及び装置で政令で定めるもの（前項の規定の適用を受けるものを除く。）に対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該機械及び装置に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該機械及び装置の価格の二分の一の額とする。
art-349-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-3
The tax base of fixed assets tax imposed on machinery and equipment specified by Cabinet Order (excluding those to which the preceding paragraph applies) that were acquired by an agricultural cooperative, a small and medium-sized enterprise cooperative (excluding small business cooperatives and enterprise associations) or any other corporation specified by Cabinet Order with a national government subsidy or grant specified by Cabinet Order and that are used for the joint use of persons engaged in agriculture, forestry or fisheries or small and medium-sized enterprises is, notwithstanding the preceding Article, one-half of the price of the machinery and equipment, limited to fixed assets tax for three fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the machinery and equipment.
machine translation, not official
**第四項** 主として遠洋区域を航行区域とする船舶として総務省令で定めるもの（以下この項及び次項において「外航船舶」という。）又は外航船舶以外の船舶のうち主として遠洋区域を航行区域とする船舶で外航船舶に準ずるものとして総務省令で定めるもの（以下この項及び次項において「準外航船舶」という。）に対して課する固定資産税の課税標準は、前条の規定にかかわらず、外航船舶にあつては当該外航船舶の価格の六分の一の額とし、準外航船舶にあつては当該準外航船舶の価格の四分の一の額とする。
art-349-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-4
The tax base of fixed assets tax imposed on a ship specified by Order of the Ministry of Internal Affairs and Communications as a ship whose navigation area is mainly the ocean area (hereinafter in this paragraph and the following paragraph referred to as "ocean-going ship"), or on a ship, among ships other than ocean-going ships, whose navigation area is mainly the ocean area and that is specified by Order of the Ministry of Internal Affairs and Communications as being equivalent to an ocean-going ship (hereinafter in this paragraph and the following paragraph referred to as "quasi-ocean-going vessel"), is, notwithstanding the preceding Article, one-sixth of the price of the ocean-going ship in the case of an ocean-going ship, and one-fourth of the price of the quasi-ocean-going vessel in the case of a quasi-ocean-going vessel.
machine translation, not official
**第五項** 外航船舶及び準外航船舶以外の船舶（専ら遊覧の用に供するものその他の総務省令で定めるものを除く。）に対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該船舶の価格の二分の一の額とする。
art-349-3/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-5
The tax base of fixed assets tax imposed on ships other than ocean-going ships and quasi-ocean-going vessels (excluding those used exclusively for pleasure cruises and others specified by Order of the Ministry of Internal Affairs and Communications) is, notwithstanding the preceding Article, one-half of the price of the ship.
machine translation, not official
**第六項** 前項に規定する外航船舶及び準外航船舶以外の船舶のうち、離島航路整備法（昭和二十七年法律第二百二十六号）第二条第二項に規定する離島航路事業者が専ら同項に規定する離島航路事業の用に供するものに対して課する固定資産税の課税標準は、前項の規定により課税標準とされる額に三分の一を乗じて得た額とする。
art-349-3/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-6
The tax base of fixed assets tax imposed on those ships, among ships other than the ocean-going ships and quasi-ocean-going vessels prescribed in the preceding paragraph, that a remote island route operator prescribed in Article 2, paragraph (2) of the Act on Maintenance and Improvement of Traffic Routes for Remote Islands (Act No. 226 of 1952) uses exclusively for the remote island route business prescribed in that paragraph is the amount obtained by multiplying the amount made the tax base under the preceding paragraph by one-third.
machine translation, not official
**第七項** 国際路線に就航する航空機で航空法（昭和二十七年法律第二百三十一号）第百条の許可を受けた者が運航するもののうち総務省令で定めるもの（以下この項において「国際航空機」という。）に対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該航空機の価格の五分の一の額（国際航空機のうち、国際路線専用機として総務省令で定めるものにあつては二分の一を、国際路線専用機に準ずるものとして総務省令で定めるものにあつては三分の二を当該額に乗じて得た額）とする。
art-349-3/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-7
The tax base of fixed assets tax imposed on aircraft that operate on international routes and are operated by a person who has obtained permission under Article 100 of the Civil Aeronautics Act (Act No. 231 of 1952), and that are specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this paragraph referred to as "international aircraft") is, notwithstanding the preceding Article, one-fifth of the price of the aircraft (for those international aircraft specified by Order of the Ministry of Internal Affairs and Communications as aircraft exclusively for international routes, the amount obtained by multiplying that amount by one-half, and for those specified by Order of the Ministry of Internal Affairs and Communications as equivalent to aircraft exclusively for international routes, the amount obtained by multiplying that amount by two-thirds).
machine translation, not official
**第八項** 主として離島路線として総務省令で定める路線に就航する航空機で総務省令で定めるもののうち、航空法第百条の許可を受けた者が当該航空機に係る第三百四十三条第一項の所有者（同条第九項の規定により所有者とみなされる者を含む。）であり、かつ、当該許可を受けた者が運航するものに対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該航空機に対して課する固定資産税が課されることとなつた年度から三年度分の固定資産税については当該航空機の価格の三分の一の額とし、その後三年度分の固定資産税については当該航空機の価格の三分の二の額とする。ただし、当該航空機のうち、特に地域的な航空運送の用に供する小型の航空機として総務省令で定めるものに対して課する固定資産税の課税標準は、当該航空機の価格の四分の一の額とする。
art-349-3/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-8
The tax base of fixed assets tax imposed on those aircraft, among aircraft specified by Order of the Ministry of Internal Affairs and Communications that operate mainly on routes specified by Order of the Ministry of Internal Affairs and Communications as remote island routes, for which a person who has obtained permission under Article 100 of the Civil Aeronautics Act is the owner under Article 343, paragraph (1) of the aircraft (including a person deemed to be the owner under paragraph (9) of that Article) and which are operated by that permitted person is, notwithstanding the preceding Article, one-third of the price of the aircraft for fixed assets tax for three fiscal years starting from the fiscal year in which fixed assets tax imposed on the aircraft became imposable, and two-thirds of the price of the aircraft for fixed assets tax for the following three fiscal years; provided, however, that the tax base of fixed assets tax imposed on those aircraft that are small aircraft specified by Order of the Ministry of Internal Affairs and Communications as being used particularly for regional air transportation is one-fourth of the price of the aircraft.
machine translation, not official
**第九項** 日本放送協会が直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格（土地又は家屋にあつては、土地課税台帳等若しくは家屋課税台帳等に登録された基準年度に係る賦課期日における価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格をいい、償却資産にあつては、償却資産課税台帳に登録された賦課期日における価格をいう。以下同じ。）の二分の一の額とする。この場合において、当該固定資産税に係る償却資産は、第三百四十一条第四号の規定にかかわらず、同号の償却資産で放送法（昭和二十五年法律第百三十二号）第七十四条第一項の財産目録に登録されるべきものとする。
art-349-3/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-9
The tax base of fixed assets tax imposed on fixed assets specified by Cabinet Order that the Japan Broadcasting Corporation uses directly for its principal business is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base of fixed assets tax on the fixed asset (meaning, for land or houses, the price on the assessment date for the base year registered in the land tax ledgers, etc. or the house tax ledger, etc., or the price that is to be based on comparison with that price under Article 349, paragraph (2), proviso, paragraph (3), proviso, paragraph (4), paragraph (5), proviso or paragraph (6), and for depreciable assets, the price on the assessment date registered in the depreciable assets tax ledger; the same applies hereinafter). In this case, the depreciable assets relating to that fixed assets tax are, notwithstanding Article 341, item (iv), those depreciable assets under that item that are to be registered in the inventory of property under Article 74, paragraph (1) of the Broadcasting Act (Act No. 132 of 1950).
machine translation, not official
**第十項** 国立研究開発法人日本原子力研究開発機構が設置する国立研究開発法人日本原子力研究開発機構法（平成十六年法律第百五十五号）第十七条第一項第一号から第三号までに規定する業務の用に供する設備で政令で定めるもの及び当該設備を収容する家屋に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の一の額とし、その後五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
art-349-3/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-10
The tax base of fixed assets tax imposed on equipment specified by Cabinet Order that is installed by the Japan Atomic Energy Agency, National Research and Development Agency and used for the operations prescribed in Article 17, paragraph (1), items (i) through (iii) of the Act on the Japan Atomic Energy Agency, National Research and Development Agency (Act No. 155 of 2004), and on houses housing that equipment, is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and two-thirds of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.
machine translation, not official
**第十一項** 文化財保護法第五十八条第一項に規定する登録有形文化財又は同法第九十条第三項に規定する登録有形民俗文化財である家屋、同法第百三十三条に規定する登録記念物である家屋及び当該家屋の敷地の用に供されている土地並びに同法第百三十四条第一項に規定する重要文化的景観を形成している家屋で政令で定めるもの及び当該家屋の敷地の用に供されている土地に対して課する固定資産税の課税標準は、第三百四十九条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
art-349-3/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-11
The tax base of fixed assets tax imposed on houses that are registered tangible cultural properties prescribed in Article 58, paragraph (1) of the Act on Protection of Cultural Properties or registered tangible folk cultural properties prescribed in Article 90, paragraph (3) of that Act, houses that are registered monuments prescribed in Article 133 of that Act and the land used as the sites of those houses, and houses forming important cultural landscapes prescribed in Article 134, paragraph (1) of that Act that are specified by Cabinet Order and the land used as the sites of those houses is, notwithstanding Article 349, one-half of the price that is to be the tax base of fixed assets tax on the fixed asset.
machine translation, not official
**第十二項** 全国新幹線鉄道整備法第二条に規定する新幹線鉄道の路線のうち、北海道新幹線、東北新幹線、北陸新幹線及び九州新幹線に係る新たな営業路線の開業のために敷設された鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。以下この項において同じ。）に係る線路設備、電路設備その他の政令で定める構築物（営業路線の軌間の拡張又は線路の増設をするために敷設した鉄道に係る線路設備、電路設備その他の政令で定める構築物を含む。）に対して課する固定資産税の課税標準は、前条又は第一項の規定にかかわらず、当該構築物に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については当該構築物の価格の六分の一の額とし、その後五年度分の固定資産税については当該構築物の価格の三分の一の額とする。
art-349-3/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-12
The tax base of fixed assets tax imposed on track facilities, electric line facilities and other structures specified by Cabinet Order relating to a railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act; the same applies hereinafter in this paragraph) laid for the opening of new commercial lines relating to the Hokkaido Shinkansen, Tohoku Shinkansen, Hokuriku Shinkansen and Kyushu Shinkansen, among the routes of Shinkansen railways prescribed in Article 2 of the Nationwide Shinkansen Railways Construction and Improvement Act (including track facilities, electric line facilities and other structures specified by Cabinet Order relating to a railway laid for the widening of the track gauge or the addition of tracks of a commercial line) is, notwithstanding the preceding Article or paragraph (1), one-sixth of the price of the structure for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the structure, and one-third of the price of the structure for fixed assets tax for the following five fiscal years.
machine translation, not official
**第十三項** 本州と北海道を連絡する鉄道に係る鉄道施設で政令で定めるもの又は本州と四国を連絡する鉄道に係る鉄道施設で政令で定めるものに係る償却資産に対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該償却資産の価格の六分の一の額（第一項又は第二十四項の規定の適用を受ける償却資産にあつては、これらの規定により課税標準とされる額の六分の一の額）とする。
art-349-3/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-13
The tax base of fixed assets tax imposed on depreciable assets relating to railway facilities specified by Cabinet Order relating to a railway connecting Honshu and Hokkaido, or railway facilities specified by Cabinet Order relating to a railway connecting Honshu and Shikoku, is, notwithstanding the preceding Article, one-sixth of the price of the depreciable asset (for a depreciable asset to which paragraph (1) or paragraph (24) applies, one-sixth of the amount made the tax base under those provisions).
machine translation, not official
**第十四項** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者が、河川その他公共の用に供される政令で定める水域に係る事業で政令で定めるものの施行により必要を生じた鉄道（鉄道事業法第二条第六項に規定する専用鉄道を除く。以下この項において同じ。）又は軌道に係る橋りようの新設若しくは改良又はトンネルの新設により敷設された線路設備又は電路設備（第一項本文の規定に該当するものを除く。以下この項において「線路設備等」という。）を取得して事業の用に供する場合には、当該線路設備等に対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該線路設備等に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については当該線路設備等の価格の三分の二（当該線路設備等のうち当該河川に係る事業の施行により必要を生じた鉄道又は軌道に係る橋りようの新設若しくは改良又はトンネルの新設により敷設されたものにあつては、当該線路設備等の価格の六分の一）の額とし、その後五年度分の固定資産税については当該線路設備等の価格の六分の五（当該線路設備等のうち当該河川に係る事業の施行により必要を生じた鉄道又は軌道に係る橋りようの新設若しくは改良又はトンネルの新設により敷設されたものにあつては、当該線路設備等の価格の三分の一）の額とする。
art-349-3/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-14
If a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Act on Rail Tracks acquires, and uses for its business, track facilities or electric line facilities (excluding those falling under the main clause of paragraph (1); hereinafter in this paragraph referred to as "track facilities, etc.") laid through the new construction or improvement of a bridge or the new construction of a tunnel relating to a railway (excluding a dedicated railway prescribed in Article 2, paragraph (6) of the Railway Business Act; the same applies hereinafter in this paragraph) or track made necessary by the execution of a project specified by Cabinet Order relating to waters specified by Cabinet Order that are provided for public use, such as rivers, the tax base of fixed assets tax imposed on the track facilities, etc. is, notwithstanding the preceding Article, two-thirds of the price of the track facilities, etc. (for those track facilities, etc. laid through the new construction or improvement of a bridge or the new construction of a tunnel relating to a railway or track made necessary by the execution of a project relating to the relevant river, one-sixth of the price of the track facilities, etc.) for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the track facilities, etc., and five-sixths of the price of the track facilities, etc. (for those track facilities, etc. laid through the new construction or improvement of a bridge or the new construction of a tunnel relating to a railway or track made necessary by the execution of a project relating to the relevant river, one-third of the price of the track facilities, etc.) for fixed assets tax for the following five fiscal years.
machine translation, not official
**第十五項** 国立研究開発法人宇宙航空研究開発機構が所有し、かつ、直接国立研究開発法人宇宙航空研究開発機構法第十八条第三号又は第四号に規定する業務の用に供する家屋及び償却資産で政令で定めるものに対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の一の額とし、その後五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
art-349-3/par-15 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-15
The tax base of fixed assets tax imposed on houses and depreciable assets specified by Cabinet Order that are owned by the Japan Aerospace Exploration Agency, National Research and Development Agency and directly used for the operations prescribed in Article 18, item (iii) or (iv) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and two-thirds of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.
machine translation, not official
**第十六項** 国立研究開発法人海洋研究開発機構が所有し、かつ、直接国立研究開発法人海洋研究開発機構法第十七条第一号、第三号、第四号又は第六号に規定する業務の用に供する家屋及び償却資産で政令で定めるものに対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の一の額とし、その後五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
art-349-3/par-16 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-16
The tax base of fixed assets tax imposed on houses and depreciable assets specified by Cabinet Order that are owned by the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency and directly used for the operations prescribed in Article 17, item (i), item (iii), item (iv) or item (vi) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and two-thirds of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.
machine translation, not official
**第十七項** 独立行政法人水資源機構が所有するダム（ダムと一体となつてその効用を全うする施設及び工作物を含む。）の用に供する家屋及び償却資産（第三百四十八条第二項第二号に掲げる家屋並びに同号及び同項第四十五号に掲げる償却資産を除く。）のうち水道又は工業用水道の用に供するものとして政令で定める部分に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とし、その後五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の四分の三の額とする。
art-349-3/par-17 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-17
The tax base of fixed assets tax imposed on those portions, specified by Cabinet Order as being used for waterworks or industrial waterworks, of houses and depreciable assets (excluding houses listed in Article 348, paragraph (2), item (ii) and depreciable assets listed in that item and item (xlv) of that paragraph) used for a dam owned by the Japan Water Agency, an incorporated administrative agency (including facilities and structures that, together with the dam, form an integral whole and serve its purpose) is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on the fixed asset, and three-fourths of the price that is to be the tax base of fixed assets tax on the fixed asset for fixed assets tax for the following five fiscal years.
machine translation, not official
**第十八項** 日本国有鉄道改革法等施行法（昭和六十一年法律第九十三号）附則第二十三条第八項の規定により平成十三年旅客会社法改正法による改正前の旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社から無償で日本国有鉄道改革法等施行法附則第二十三条第一項に規定する特定地方交通線に係る鉄道施設の譲渡を受けた者、日本国有鉄道清算事業団の債務等の処理に関する法律（以下この項において「債務等処理法」という。）附則第九条の規定による廃止前の日本国有鉄道清算事業団法（昭和六十一年法律第九十号）附則第十三条第一項の規定により債務等処理法附則第二条の規定による解散前の日本国有鉄道清算事業団から無償で同項各号に掲げる鉄道施設の譲渡を受けた者又は独立行政法人鉄道建設・運輸施設整備支援機構法（以下この項において「機構法」という。）附則第十六条の規定による改正前の債務等処理法（以下この項において「旧債務等処理法」という。）第二十四条第一項の規定により機構法附則第二条第一項の規定による解散前の日本鉄道建設公団から無償で旧債務等処理法第二十四条第一項各号に掲げる鉄道施設の譲渡を受けた者がこれらの鉄道施設の譲渡により取得した固定資産で政令で定めるものを鉄道事業の用に供する場合には、当該固定資産に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格の四分の一の額（第一項、第十四項又は第二十四項の規定の適用を受ける償却資産にあつては、これらの規定により課税標準とされる額の四分の一の額）とする。
art-349-3/par-18 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-18
If a person who received, free of charge, a transfer of railway facilities relating to specified local transport lines prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Act for Enforcement of the Japanese National Railways Reform Act from a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company prior to amendment by the 2001 Passenger Railway Companies Act Amendment Act, under Article 23, paragraph (8) of the Supplementary Provisions of the Act for Enforcement of the Japanese National Railways Reform Act (Act No. 93 of 1986); a person who received, free of charge, a transfer of the railway facilities listed in the items of Article 13, paragraph (1) of the Supplementary Provisions of the Act on the Japanese National Railways Settlement Corporation (Act No. 90 of 1986) (prior to its repeal under Article 9 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation (Act No. 136 of 1998) (hereinafter in this paragraph referred to as the "JNR Settlement Corporation Debt Treatment Act")) from the Japanese National Railways Settlement Corporation, prior to its dissolution under Article 2 of the Supplementary Provisions of the JNR Settlement Corporation Debt Treatment Act, under that paragraph; or a person who received, free of charge, a transfer of the railway facilities listed in the items of Article 24, paragraph (1) of the former JNR Settlement Corporation Debt Treatment Act from the Japan Railway Construction Public Corporation, prior to its dissolution under Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002) (hereinafter in this paragraph referred to as the "Railway Construction and Transport Agency Act"), under Article 24, paragraph (1) of the JNR Settlement Corporation Debt Treatment Act before amendment under Article 16 of the Supplementary Provisions of the Railway Construction and Transport Agency Act (hereinafter in this paragraph referred to as the "former JNR Settlement Corporation Debt Treatment Act"), uses for railway business the fixed assets specified by Cabinet Order that the person acquired through the transfer of those railway facilities, the tax base of fixed assets tax imposed on the fixed assets is, notwithstanding the preceding two Articles, one-fourth of the price that is to be the tax base of fixed assets tax on the fixed asset (for a depreciable asset to which paragraph (1), paragraph (14) or paragraph (24) applies, one-fourth of the amount made the tax base under those provisions).
machine translation, not official
**第十九項** 国立研究開発法人新エネルギー・産業技術総合開発機構が所有し、かつ、直接国立研究開発法人新エネルギー・産業技術総合開発機構法（平成十四年法律第百四十五号）第十五条第一号又は第二号に規定する業務の用に供する償却資産で政令で定めるものに対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については、当該償却資産の価格の三分の二の額とする。
art-349-3/par-19 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-19
The tax base for fixed assets tax imposed on depreciable assets specified by Cabinet Order that are owned by the New Energy and Industrial Technology Development Organization, National Research and Development Agency and used directly for the operations prescribed in Article 15, item (i) or (ii) of the Act on the New Energy and Industrial Technology Development Organization, National Research and Development Agency (Act No. 145 of 2002) is, notwithstanding the preceding Article, one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter.
machine translation, not official
**第二十項** 国立研究開発法人科学技術振興機構が所有し、かつ、直接国立研究開発法人科学技術振興機構法第二十三条第一項第一号、第三号（同項第一号に係る部分に限る。）、第八号イ又は第十号に規定する業務の用に供する家屋及び償却資産で政令で定めるものに対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
art-349-3/par-20 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-20
The tax base for fixed assets tax imposed on houses and depreciable assets specified by Cabinet Order that are owned by the Japan Science and Technology Agency, National Research and Development Agency and used directly for the operations prescribed in Article 23, paragraph (1), item (i), item (iii) (limited to the part pertaining to item (i) of that paragraph), item (viii), (a) or item (x) of the Act on Japan Science and Technology Agency, National Research and Development Agency is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets, only for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those fixed assets.
machine translation, not official
**第二十一項** 国立研究開発法人農業・食品産業技術総合研究機構が所有し、かつ、直接機構法第十四条第一項第一号に規定する業務（旧農業機械化促進法第十六条第一項第一号に規定する業務に該当するものに限る。）の用に供する土地（第三百四十八条第二項第三十六号に掲げる土地を除く。）で政令で定めるものに対して課する固定資産税の課税標準は、第三百四十九条の規定にかかわらず、当該土地に係る固定資産税の課税標準となるべき価格の三分の一（当該土地のうちほ場の用に供するものにあつては、当該土地に係る固定資産税の課税標準となるべき価格の六分の一）の額とする。
art-349-3/par-21 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-21
The tax base for fixed assets tax imposed on land specified by Cabinet Order (excluding land listed in Article 348, paragraph (2), item (xxxvi)) that is owned by the National Agriculture and Food Research Organization, National Research and Development Agency and used directly for the operations prescribed in Article 14, paragraph (1), item (i) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (limited to those falling under the operations prescribed in Article 16, paragraph (1), item (i) of the former Act on Promotion of Agricultural Mechanization) is, notwithstanding Article 349, one-third of the price that is to be the tax base for fixed assets tax pertaining to that land (for land used as farm fields among that land, one-sixth of the price that is to be the tax base for fixed assets tax pertaining to that land).
machine translation, not official
**第二十二項** 新関西国際空港株式会社が所有し、又は関西国際空港及び大阪国際空港の一体的かつ効率的な設置及び管理に関する法律第十二条第一項第二号の規定に基づき借り受ける固定資産のうち、直接その本来の事業の用に供する固定資産で政令で定めるものに対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
art-349-3/par-22 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-22
Among the fixed assets owned by New Kansai International Airport Company, Ltd., or borrowed under Article 12, paragraph (1), item (ii) of the Act on the Integrated and Efficient Establishment and Management of Kansai International Airport and Osaka International Airport, the tax base for fixed assets tax imposed on fixed assets specified by Cabinet Order that are used directly for its principal business is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.
machine translation, not official
**第二十三項** 信用協同組合及び信用協同組合連合会、労働金庫及び労働金庫連合会並びに信用金庫及び信用金庫連合会が所有し、かつ、使用する事務所及び倉庫に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該事務所及び倉庫に係る固定資産税の課税標準となるべき価格の五分の三の額とする。
art-349-3/par-23 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-23
The tax base for fixed assets tax imposed on offices and warehouses owned and used by credit cooperatives and federations of credit cooperatives, labor banks and federations of labor banks, and shinkin banks and federations of shinkin banks is, notwithstanding the preceding two Articles, three-fifths of the price that is to be the tax base for fixed assets tax pertaining to those offices and warehouses.
machine translation, not official
**第二十四項** 鉄道事業法第七条第一項に規定する鉄道事業者若しくは軌道法第四条に規定する軌道経営者又は独立行政法人鉄道建設・運輸施設整備支援機構（以下この項において「鉄道事業者等」という。）により新たに建設された変電所の用に供する償却資産で当該鉄道事業者等がその事業の用に供するもののうち政令で定めるものに対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については当該償却資産の価格の五分の三の額とする。
art-349-3/par-24 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-24
The tax base for fixed assets tax imposed on those specified by Cabinet Order, among depreciable assets used for substations newly constructed by a railway business operator prescribed in Article 7, paragraph (1) of the Railway Business Act, a track operator prescribed in Article 4 of the Act on Rail Tracks, or the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency (hereinafter in this paragraph referred to as "railway business operator, etc."), that the railway business operator, etc. uses for its business, is, notwithstanding the preceding Article, three-fifths of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets.
machine translation, not official
**第二十五項** 中部国際空港の設置及び管理に関する法律第四条第二項に規定する指定会社が所有し、かつ、直接同法第六条第一項第一号又は第二号に規定する事業の用に供する固定資産で政令で定めるものに対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
art-349-3/par-25 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-25
The tax base for fixed assets tax imposed on fixed assets specified by Cabinet Order that are owned by the designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport and used directly for the business prescribed in Article 6, paragraph (1), item (i) or (ii) of that Act is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.
machine translation, not official
**第二十六項** 外国貿易のため外国航路に就航する船舶による物品運送の用に供されるコンテナーで総務省令で定めるものに対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該コンテナーに係る固定資産税の課税標準となるべき価格の五分の四の額とする。
art-349-3/par-26 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-26
The tax base for fixed assets tax imposed on containers specified by Order of the Ministry of Internal Affairs and Communications that are used for the carriage of goods by vessels engaged in foreign voyages for foreign trade is, notwithstanding the preceding Article, four-fifths of the price that is to be the tax base for fixed assets tax pertaining to those containers.
machine translation, not official
**第二十七項** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第九項に規定する家庭的保育事業の認可を得た者が直接当該事業の用に供する家屋及び償却資産（当該事業の用以外の用に供されていないものに限る。）に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該家屋及び償却資産に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。
art-349-3/par-27 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-27
The tax base for fixed assets tax imposed on houses and depreciable assets (limited to those not used for any purpose other than that business) that are used directly for the business by a person who has obtained, under Article 34-15, paragraph (2) of the Child Welfare Act, approval for the home-based childcare business prescribed in Article 6-3, paragraph (9) of that Act is, notwithstanding the preceding two Articles, the amount obtained by multiplying the price that is to be the tax base for fixed assets tax pertaining to those houses and depreciable assets by the rate specified by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (one-half, if those depreciable assets are subject to the application of Article 389).
machine translation, not official
**第二十八項** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十一項に規定する居宅訪問型保育事業の認可を得た者が直接当該事業の用に供する家屋及び償却資産（当該事業の用以外の用に供されていないものに限る。）に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該家屋及び償却資産に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。
art-349-3/par-28 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-28
The tax base for fixed assets tax imposed on houses and depreciable assets (limited to those not used for any purpose other than that business) that are used directly for the business by a person who has obtained, under Article 34-15, paragraph (2) of the Child Welfare Act, approval for the home visit-based childcare business prescribed in Article 6-3, paragraph (11) of that Act is, notwithstanding the preceding two Articles, the amount obtained by multiplying the price that is to be the tax base for fixed assets tax pertaining to those houses and depreciable assets by the rate specified by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (one-half, if those depreciable assets are subject to the application of Article 389).
machine translation, not official
**第二十九項** 児童福祉法第三十四条の十五第二項の規定により同法第六条の三第十二項に規定する事業所内保育事業の認可を得た者が直接当該事業（利用定員が五人以下であるものに限る。）の用に供する家屋及び償却資産（当該事業の用以外の用に供されていないものに限る。）に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該家屋及び償却資産に係る固定資産税の課税標準となるべき価格に二分の一を参酌して三分の一以上三分の二以下の範囲内において市町村の条例で定める割合（当該償却資産が第三百八十九条の規定の適用を受ける場合には、二分の一）を乗じて得た額とする。
art-349-3/par-29 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-29
The tax base for fixed assets tax imposed on houses and depreciable assets (limited to those not used for any purpose other than that business) that are used directly for the business (limited to one with a capacity of five persons or fewer) by a person who has obtained, under Article 34-15, paragraph (2) of the Child Welfare Act, approval for the workplace-based childcare business prescribed in Article 6-3, paragraph (12) of that Act is, notwithstanding the preceding two Articles, the amount obtained by multiplying the price that is to be the tax base for fixed assets tax pertaining to those houses and depreciable assets by the rate specified by Municipal Ordinance within the range of one-third or more and two-thirds or less, taking one-half into consideration (one-half, if those depreciable assets are subject to the application of Article 389).
machine translation, not official
**第三十項** 社会福祉法人その他政令で定める者が直接生活困窮者自立支援法第十六条第三項に規定する認定生活困窮者就労訓練事業（社会福祉法第二条第一項に規定する社会福祉事業として行われるものに限る。）の用に供する固定資産に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格の二分の一の額とする。
art-349-3/par-30 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-30
The tax base for fixed assets tax imposed on fixed assets used directly by a social welfare corporation or other person specified by Cabinet Order for the certified employment training business for persons in need prescribed in Article 16, paragraph (3) of the Act on Self-Reliance Support for Persons in Need (limited to one conducted as a social welfare service prescribed in Article 2, paragraph (1) of the Social Welfare Act) is, notwithstanding the preceding two Articles, one-half of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.
machine translation, not official
**第三十一項** 国立研究開発法人日本医療研究開発機構が所有し、かつ、直接国立研究開発法人日本医療研究開発機構法（平成二十六年法律第四十九号）第十六条第一号又は第二号に規定する業務の用に供する償却資産で政令で定めるものに対して課する固定資産税の課税標準は、前条の規定にかかわらず、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については、当該償却資産の価格の三分の二の額とする。
art-349-3/par-31 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-31
The tax base for fixed assets tax imposed on depreciable assets specified by Cabinet Order that are owned by the Japan Agency for Medical Research and Development, National Research and Development Agency and used directly for the operations prescribed in Article 16, item (i) or (ii) of the Act on the Japan Agency for Medical Research and Development, National Research and Development Agency (Act No. 49 of 2014) is, notwithstanding the preceding Article, one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter.
machine translation, not official
**第三十二項** 国立研究開発法人量子科学技術研究開発機構が設置する国立研究開発法人量子科学技術研究開発機構法第十六条第一項第一号に規定する業務の用に供する設備及び当該設備を収容する家屋に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の一の額とし、その後五年度分の固定資産税については、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の二の額とする。
art-349-3/par-32 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-32
The tax base for fixed assets tax imposed on equipment installed by the National Institutes for Quantum Science and Technology, National Research and Development Agency for the operations prescribed in Article 16, paragraph (1), item (i) of the Act on the National Institutes for Quantum Science and Technology, National Research and Development Agency, and on houses housing that equipment, is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those fixed assets, and two-thirds of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets for the fixed assets tax for the five fiscal years thereafter.
machine translation, not official
**第三十三項** 景観法（平成十六年法律第百十号）第十九条第一項の規定により指定された景観重要建造物のうち、世界の文化遺産及び自然遺産の保護に関する条約第十一条２に規定する世界遺産一覧表に記載された家屋及び償却資産で総務大臣が指定するもの並びに当該家屋の敷地の用に供されている土地に対して課する固定資産税の課税標準は、前二条の規定にかかわらず、当該固定資産に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
art-349-3/par-33 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-33
The tax base for fixed assets tax imposed on houses and depreciable assets designated by the Minister for Internal Affairs and Communications that are listed in the World Heritage List prescribed in Article 11, paragraph 2 of the Convention Concerning the Protection of the World Cultural and Natural Heritage, among the important landscape buildings designated under Article 19, paragraph (1) of the Landscape Act (Act No. 110 of 2004), and on the land used as the site of those houses, is, notwithstanding the preceding two Articles, one-third of the price that is to be the tax base for fixed assets tax pertaining to those fixed assets.
machine translation, not official
### 第三百四十九条の三の二（住宅用地に対する固定資産税の課税標準の特例） — Special Provisions on Tax Base of Fixed Assets Tax for Residential Land
caption: machine translation, not official
art-349-3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
**第一項** 専ら人の居住の用に供する家屋又はその一部を人の居住の用に供する家屋で政令で定めるものの敷地の用に供されている土地で政令で定めるもの（前条（第十一項を除く。）の規定の適用を受けるもの並びに空家等対策の推進に関する特別措置法（平成二十六年法律第百二十七号）第十三条第二項の規定により所有者等（同法第五条に規定する所有者等をいう。以下この項において同じ。）に対し勧告がされた同法第十三条第一項に規定する管理不全空家等及び同法第二十二条第二項の規定により所有者等に対し勧告がされた同法第二条第二項に規定する特定空家等の敷地の用に供されている土地を除く。以下この条、次条第一項、第三百五十二条の二第一項及び第三項並びに第三百八十四条において「住宅用地」という。）に対して課する固定資産税の課税標準は、第三百四十九条及び前条第十一項の規定にかかわらず、当該住宅用地に係る固定資産税の課税標準となるべき価格の三分の一の額とする。
art-349-3-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
The tax base for fixed assets tax imposed on land specified by Cabinet Order that is used as the site of a house used exclusively for people to reside in or of a house specified by Cabinet Order a part of which is used for people to reside in (excluding land subject to the application of the preceding Article (excluding paragraph (11)), and land used as the site of an inadequately managed vacant house, etc. prescribed in Article 13, paragraph (1) of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc. (Act No. 127 of 2014) for which a recommendation has been given to the owner or other such person (meaning the owner or other such person prescribed in Article 5 of that Act; hereinafter the same in this paragraph) under Article 13, paragraph (2) of that Act, and of a specified vacant house, etc. prescribed in Article 2, paragraph (2) of that Act for which a recommendation has been given to the owner or other such person under Article 22, paragraph (2) of that Act; hereinafter in this Article, paragraph (1) of the following Article, Article 352-2, paragraphs (1) and (3) and Article 384 referred to as "residential land") is, notwithstanding Article 349 and paragraph (11) of the preceding Article, one-third of the price that is to be the tax base for fixed assets tax pertaining to that residential land.
machine translation, not official
**第二項** 住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの（以下この項において「小規模住宅用地」という。）に対して課する固定資産税の課税標準は、第三百四十九条、前条第十一項及び前項の規定にかかわらず、当該小規模住宅用地に係る固定資産税の課税標準となるべき価格の六分の一の額とする。
art-349-3-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
The tax base for fixed assets tax imposed on those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items (hereinafter in this paragraph referred to as "small-scale residential land") is, notwithstanding Article 349, Article 349-3, paragraph (11) and the preceding paragraph, one-sixth of the price that is to be the tax base for fixed assets tax pertaining to that small-scale residential land.
machine translation, not official
**一** 住宅用地でその面積が二百平方メートル以下であるもの 当該住宅用地
art-349-3-2/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2/item-1
residential land of which the area is 200 square meters or less: that residential land;
machine translation, not official
**二** 住宅用地でその面積が二百平方メートルを超えるもの 当該住宅用地の面積を当該住宅用地の上に存する住居で政令で定めるものの数（以下この条及び第三百八十四条第一項において「住居の数」という。）で除して得た面積が二百平方メートル以下であるものにあつては当該住宅用地、当該除して得た面積が二百平方メートルを超えるものにあつては二百平方メートルに当該住居の数を乗じて得た面積に相当する住宅用地
art-349-3-2/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2/item-2
residential land of which the area exceeds 200 square meters: where the area obtained by dividing the area of that residential land by the number of dwellings located on that residential land that are specified by Cabinet Order (hereinafter in this Article and Article 384, paragraph (1) referred to as the "number of dwellings") is 200 square meters or less, that residential land, and where the area obtained by that division exceeds 200 square meters, the residential land equivalent to the area obtained by multiplying 200 square meters by that number of dwellings.
machine translation, not official
**第三項** 前項に規定する住居の数の認定その他同項の規定の適用に関し必要な事項は、総務省令で定める。
art-349-3-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-3
Matters necessary for the application of the provisions of the preceding paragraph, including the determination of the number of dwellings prescribed in that paragraph, are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第三百四十九条の三の三（被災住宅用地等に対する固定資産税の課税標準の特例） — Special Provisions on Tax Base of Fixed Assets Tax for Disaster-Stricken Residential Land, etc.
caption: machine translation, not official
art-349-3-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3
**第一項** 震災、風水害、火災その他の災害（以下この款において「震災等」という。）により滅失し、又は損壊した家屋の敷地の用に供されていた土地で当該震災等の発生した日の属する年（以下この款において「被災年」という。）の一月一日（当該震災等の発生した日が一月一日である場合には、当該震災等の発生した日の属する年の前年の一月一日）を賦課期日とする年度（以下この条及び第三百五十二条の二において「被災年度」という。）分の固定資産税について前条の規定の適用を受けたもの（以下この条において「被災住宅用地」という。）のうち、当該被災年度の翌年度又は翌々年度（災害対策基本法（昭和三十六年法律第二百二十三号）第六十条第一項及び第六項の規定による避難のための立退きの指示、同法第六十一条第一項の規定による避難のための立退きの指示又は同法第六十三条第一項（同条第三項において準用する場合を含む。）及び第二項の規定による警戒区域の設定（以下この項において「避難の指示等」という。）が行われた場合において、同法第六十条第五項（同法第六十一条第四項において準用する場合を含む。）及び第六項の規定による公示の日又は当該警戒区域が警戒区域でなくなつた日（以下この項において「避難等解除日」という。）の属する年が被災年の翌年以後の年であるときは、当該被災年度の翌年度から避難等解除日の属する年の一月一日から起算して三年を経過する日を賦課期日とする年度までの各年度とし、被災市街地復興特別措置法第五条第一項に規定する被災市街地復興推進地域（以下この項において「被災市街地復興推進地域」という。）が定められた場合（避難の指示等が行われた場合において、避難等解除日の属する年が被災年の翌年以後の年であるときを除く。以下この項において同じ。）には、当該被災年度の翌年度から被災年の一月一日から起算して四年を経過する日を賦課期日とする年度までの各年度とする。以下この条において同じ。）に係る賦課期日において家屋又は構築物の敷地の用に供されている土地以外の土地の全部又は一部で被災年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第三項及び第三百八十四条の二において「被災住宅用地の所有者等」という。）が所有するものに対して課する当該被災年度の翌年度分又は翌々年度分（避難の指示等が行われた場合において、避難等解除日の属する年が被災年の翌年以後の年であるときは、当該被災年度の翌年度から避難等解除日の属する年の一月一日から起算して三年を経過する日を賦課期日とする年度までの各年度分とし、被災市街地復興推進地域が定められた場合には、当該被災年度の翌年度から被災年の一月一日から起算して四年を経過する日を賦課期日とする年度までの各年度分とする。以下この条及び第三百五十二条の二において同じ。）の固定資産税については、当該土地を当該各年度に係る賦課期日において住宅用地として使用することができないと市町村長が認める場合に限り、当該土地を住宅用地とみなして、この法律の規定（前条第二項各号及び第三百八十四条の規定を除く。）を適用する。この場合において、前条第二項中「住宅用地のうち、次の各号に掲げる区分に応じ、当該各号に定める住宅用地に該当するもの」とあるのは、「次条第一項の規定により住宅用地とみなされた土地のうち政令で定めるもの」とする。
art-349-3-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
Among land that was used as the site of a house lost or damaged by an earthquake, storm, flood, fire or other disaster (hereinafter in this Subsection referred to as "earthquake or other disaster") and that was subject to the application of the preceding Article for the fixed assets tax for the fiscal year for which January 1 of the year in which the date of occurrence of that earthquake or other disaster falls (hereinafter in this Subsection referred to as the "disaster year") (or, if that date is January 1, January 1 of the year preceding the year in which that date falls) is the assessment date (hereinafter in this Article and Article 352-2 referred to as the "disaster fiscal year") (hereinafter in this Article referred to as "disaster-stricken residential land"), with respect to the fixed assets tax for the fiscal year following that disaster fiscal year or the fiscal year after that (where an evacuation instruction, etc. has been given and the year in which the evacuation lifting date falls is a year on or after the year following the disaster year, the fixed assets tax for each fiscal year from the fiscal year following that disaster fiscal year to the fiscal year for which the day on which three years elapse counting from January 1 of the year in which the evacuation lifting date falls is the assessment date, and where a promotion area for reconstruction of a disaster-damaged urban district has been designated, the fixed assets tax for each fiscal year from the fiscal year following that disaster fiscal year to the fiscal year for which the day on which four years elapse counting from January 1 of the disaster year is the assessment date; the same applies hereinafter in this Article and Article 352-2) imposed on, among that disaster-stricken residential land and as of the assessment date for the fiscal year following that disaster fiscal year or the fiscal year after that (where, in the case where an instruction to evacuate under Article 60, paragraphs (1) and (6) of the Basic Act on Disaster Management (Act No. 223 of 1961), an instruction to evacuate under Article 61, paragraph (1) of that Act, or the designation of a restricted area under Article 63, paragraph (1) (including as applied mutatis mutandis in paragraph (3) of that Article) and paragraph (2) of that Act (hereinafter in this paragraph referred to as "evacuation instruction, etc.") has been given, the year in which the date of public notice under paragraphs (5) (including as applied mutatis mutandis in Article 61, paragraph (4) of that Act) and (6) of Article 60 of that Act, or the date on which the restricted area ceased to be a restricted area (hereinafter in this paragraph referred to as "evacuation lifting date"), falls is a year on or after the year following the disaster year, each fiscal year from the fiscal year following that disaster fiscal year to the fiscal year for which the day on which three years elapse counting from January 1 of the year in which the evacuation lifting date falls is the assessment date, and where a promotion area for reconstruction of a disaster-damaged urban district prescribed in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (hereinafter in this paragraph referred to as "promotion area for reconstruction of a disaster-damaged urban district") has been designated (excluding the case where an evacuation instruction, etc. has been given and the year in which the evacuation lifting date falls is a year on or after the year following the disaster year; the same applies hereinafter in this paragraph), each fiscal year from the fiscal year following that disaster fiscal year to the fiscal year for which the day on which four years elapse counting from January 1 of the disaster year is the assessment date; the same applies hereinafter in this Article), all or part of the land, other than land used as the site of a house or structure, that is owned by the owner of that disaster-stricken residential land as of the assessment date for the disaster fiscal year or another person specified by Cabinet Order (referred to in paragraph (3) and Article 384-2 as "owner, etc. of disaster-stricken residential land"), the provisions of this Act (excluding the items of paragraph (2) of the preceding Article and Article 384) are to apply, treating that land as residential land, only if the mayor of the municipality finds that the land cannot be used as residential land as of the assessment date for the fiscal year concerned. In this case, the phrase "those among residential land that fall under the residential land prescribed in the relevant item, according to the categories set forth in the following items" in paragraph (2) of the preceding Article is deemed to be replaced with "those specified by Cabinet Order among the land deemed to be residential land under paragraph (1) of the following Article".
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**第二項** 被災年度に係る賦課期日において被災住宅用地を所有し、又はその共有持分を有していた者その他の政令で定める者（以下この項及び第三百八十四条の二において「被災住宅用地の共有者等」という。）が、当該被災年度の翌年度又は翌々年度に係る賦課期日において、当該被災住宅用地の全部若しくは一部を所有し、又はその全部若しくは一部について共有持分を有している場合（前項の規定の適用がある場合を除く。）には、当該各年度に係る賦課期日において当該被災住宅用地の共有者等が所有し、又は共有持分を有している当該被災住宅用地の全部又は一部のうち政令で定めるもの（第四項において「特定被災住宅用地」という。）で家屋又は構築物の敷地の用に供されている土地以外の土地に対して課する当該各年度分の固定資産税については、前項の規定を準用する。この場合において、同項中「次条第一項」とあるのは、「次条第二項において準用する同条第一項」と読み替えるものとする。
art-349-3-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-2
If a person who owned the disaster-stricken residential land, or held a share of co-ownership in it, as of the assessment date for the disaster fiscal year or another person specified by Cabinet Order (hereinafter in this paragraph and Article 384-2 referred to as "co-owner, etc. of disaster-stricken residential land") owns all or part of that disaster-stricken residential land, or holds a share of co-ownership in all or part of it, as of the assessment date for the fiscal year following that disaster fiscal year or the fiscal year after that (excluding the case where the preceding paragraph applies), the provisions of the preceding paragraph apply mutatis mutandis to the fixed assets tax for each of those fiscal years imposed on land, other than land used as the site of a house or structure, of the whole or part of that disaster-stricken residential land specified by Cabinet Order that the co-owner, etc. of disaster-stricken residential land owns or holds a share of co-ownership in as of the assessment date for each of those fiscal years (referred to in paragraph (4) as "specified disaster-stricken residential land"). In this case, the phrase "paragraph (1) of the following Article" in that paragraph is deemed to be replaced with "paragraph (1) of the following Article as applied mutatis mutandis in paragraph (2) of the following Article".
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**第三項** 震災等の発生した日の属する年の一月二日（震災等の発生した日が一月一日である場合には、当該震災等の発生した日の属する年の前年の一月二日）以後に使用し、又は収益することができることとなつた仮換地等（以下この条、第三百五十二条の二及び第三百八十四条の二において「特定仮換地等」という。）に対応する従前の土地の全部又は一部が被災住宅用地である場合において、被災年度の翌年度分又は翌々年度分の固定資産税について第三百四十三条第七項の規定により当該被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている被災住宅用地の所有者等をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する当該各年度分の固定資産税については、当該特定仮換地等のうち、従前の土地のうちの被災住宅用地に相当する土地を被災住宅用地とみなして、第一項の規定を適用する。この場合において、同項中「土地以外の土地の全部又は一部で被災年度に係る賦課期日における当該被災住宅用地の所有者その他の政令で定める者（第三項及び第三百八十四条の二において「被災住宅用地の所有者等」という。）が所有するもの」とあるのは「土地以外の土地」と、「次条第一項」とあるのは「次条第三項の規定により読み替えて適用される同条第一項」とする。
art-349-3-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
If all or part of the former land corresponding to provisional replotting land, etc. that has become usable or profitable on or after January 2 of the year in which the date of occurrence of an earthquake or other disaster falls (or, if that date is January 1, January 2 of the year preceding the year in which that date falls) (hereinafter in this Article, Article 352-2 and Article 384-2 referred to as "specified provisional replotting land, etc.") is disaster-stricken residential land, and, with respect to the fixed assets tax for the fiscal year following the disaster fiscal year or the fiscal year after that, the owner, etc. of disaster-stricken residential land who is registered or recorded as the owner in the register or the supplementary land tax ledger with respect to that disaster-stricken residential land has been deemed, under Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article pertaining to that specified provisional replotting land, etc., then, with respect to the fixed assets tax for each of those fiscal years imposed on that specified provisional replotting land, etc., paragraph (1) is to apply, treating, among that specified provisional replotting land, etc., the land among the former land that corresponds to the disaster-stricken residential land as disaster-stricken residential land. In this case, the phrase "all or part of the land, other than land used as the site of a house or structure, that is owned by the owner of that disaster-stricken residential land as of the assessment date for the disaster fiscal year or another person specified by Cabinet Order (referred to in paragraph (3) and Article 384-2 as "owner, etc. of disaster-stricken residential land")" in that paragraph is deemed to be replaced with "the land other than land used as the site of a house or structure", and the phrase "paragraph (1) of the following Article" is deemed to be replaced with "paragraph (1) of the following Article as applied with terms replaced pursuant to paragraph (3) of the following Article".
machine translation, not official
**第四項** 特定仮換地等に対応する従前の土地の全部又は一部が特定被災住宅用地である場合において、被災年度の翌年度分又は翌々年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災住宅用地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて当該特定仮換地等に係る同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する当該各年度分の固定資産税については、前項の規定を準用する。この場合において、同項中「従前の土地のうちの被災住宅用地に相当する土地」とあるのは「従前の土地のうちの特定被災住宅用地に相当する土地」と、「次条第三項」とあるのは「次条第四項において準用する同条第三項」と読み替えるものとする。
art-349-3-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-4
If all or part of the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken residential land, and, with respect to the fixed assets tax for the fiscal year following the disaster fiscal year or the fiscal year after that, the person who is registered or recorded as the owner in the register or the supplementary land tax ledger with respect to that specified disaster-stricken residential land has been deemed, under Article 343, paragraph (7), to be the owner prescribed in paragraph (1) of that Article pertaining to that specified provisional replotting land, etc., the provisions of the preceding paragraph apply mutatis mutandis to the fixed assets tax for each of those fiscal years imposed on that specified provisional replotting land, etc. In this case, the phrase "the land among the former land that corresponds to the disaster-stricken residential land" in that paragraph is deemed to be replaced with "the land among the former land that corresponds to the specified disaster-stricken residential land", and the phrase "paragraph (3) of the following Article" with "paragraph (3) of the following Article as applied mutatis mutandis in paragraph (4) of the following Article".
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### 第三百四十九条の三の四（震災等により滅失等した償却資産に代わる償却資産等に対する固定資産税の課税標準の特例） — Special Provisions on Tax Base of Fixed Assets Tax for Depreciable Assets Replacing Those Lost, etc. Due to Earthquake or Other Disaster, etc.
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art-349-3-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
**第一項** 震災等により滅失し、又は損壊した償却資産の所有者（当該償却資産が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内において当該震災等の発生した日から被災年の翌年の三月三十一日から起算して四年を経過する日までの間に、当該滅失し、若しくは損壊した償却資産に代わるものと市町村長（第三百八十九条の規定の適用を受ける償却資産にあつては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認める償却資産の取得（共有持分の取得を含む。以下この条において同じ。）又は当該損壊した償却資産の改良を行つた場合における当該取得又は改良が行われた償却資産（改良が行われた償却資産にあつては、当該償却資産の当該改良が行われた部分とし、当該滅失し、若しくは損壊した償却資産又は当該取得若しくは改良が行われた償却資産が共有物である場合には、当該償却資産のうち滅失し、又は損壊した償却資産に代わるものとして政令で定める部分とする。）に対して課する固定資産税の課税標準は、第三百四十九条の二の規定にかかわらず、当該償却資産の取得又は改良が行われた日後最初に固定資産税を課することとなつた年度から四年度分の固定資産税に限り、政令で定めるところにより、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一の額（第三百四十九条の三の規定の適用を受ける償却資産にあつては、同条の規定により課税標準とされる額の二分の一の額）とする。
art-349-3-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4/par-1
If the owner of a depreciable asset that was lost or damaged by an earthquake or other disaster (including, where that depreciable asset is property in co-ownership, a person holding a share therein) or another person specified by Cabinet Order, within an area specified by Cabinet Order, during the period from the date on which that earthquake or other disaster occurred until the day on which four years elapse counting from March 31 of the year following the disaster year, acquires (including the acquisition of a share of co-ownership; the same applies hereinafter in this Article) a depreciable asset that the mayor of the municipality (for a depreciable asset subject to the application of Article 389, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of that depreciable asset) finds to replace the depreciable asset that was lost or damaged, or makes improvements to the damaged depreciable asset, the tax base for fixed assets tax imposed on the depreciable asset so acquired or improved (for a depreciable asset that has been improved, the part of that depreciable asset that has been improved; and where the depreciable asset that was lost or damaged or the depreciable asset that has been acquired or improved is property in co-ownership, the part of that depreciable asset specified by Cabinet Order as replacing the depreciable asset that was lost or damaged) is, notwithstanding Article 349-2, as provided by Cabinet Order, one-half of the price that is to be the tax base for fixed assets tax pertaining to that depreciable asset (for a depreciable asset subject to the application of Article 349-3, one-half of the amount that is made the tax base under that Article), only for the fixed assets tax for the four fiscal years from the fiscal year in which fixed assets tax is first imposed after the day on which that depreciable asset was acquired or improved.
machine translation, not official
### 第三百四十九条の四（大規模の償却資産に対する固定資産税の課税標準の特例等） — Special Provisions on Tax Base of Fixed Assets Tax for Large-Scale Depreciable Assets, etc.
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art-349-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4
**第一項** 市町村（地方自治法第二百五十二条の十九第一項の市を除く。以下この項、次項、第五項及び第七項並びに次条において同じ。）は、一の納税義務者が所有する償却資産で、その価額（第三百四十九条の二、第三百四十九条の三及び前条の規定により固定資産税の課税標準となるべき額をいう。以下この条及び次条において同じ。）の合計額が次の表の上欄に掲げる市町村において同表の下欄に掲げる金額を超えるもの（以下「大規模の償却資産」という。）に対しては、第三百四十九条の二、第三百四十九条の三及び前条の規定にかかわらず、同欄に掲げる金額（人口三万人以上の市町村にあつては、当該大規模の償却資産の価額の十分の四の額が当該市町村に係る同欄に掲げる金額を超えるときは、当該大規模の償却資産の価額の十分の四の額）を課税標準として固定資産税を課するものとする。
市町村の区分 金額
人口五千人未満の町村 五億円
人口五千人以上一万人未満の市町村 人口六千人未満の場合には五億四千四百万円、人口六千人以上の場合には五億四千四百万円に人口五千人から計算して人口千人を増すごとに四千四百万円を加算した額
人口一万人以上三万人未満の市町村 人口一万二千人未満の場合には七億六千八百万円、人口一万二千人以上の場合には七億六千八百万円に人口一万人から計算して人口二千人を増すごとに四千八百万円を加算した額
人口三万人以上二十万人未満の市町村 人口三万五千人未満の場合には十二億八千万円、人口三万五千人以上の場合には十二億八千万円に人口三万人から計算して人口五千人を増すごとに八千万円を加算した額
人口二十万人以上の市 四十億円
art-349-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
A municipality (excluding a city under Article 252-19, paragraph (1) of the Local Autonomy Act; the same applies hereinafter in this paragraph, the following paragraph, paragraphs (5) and (7) and the following Article) is, in respect of depreciable assets owned by a single person liable for tax whose aggregate value (meaning the amount that is to be the tax base for fixed assets tax under Articles 349-2 and 349-3 and the preceding Article; the same applies hereinafter in this Article and the following Article) exceeds the amount set forth in the right-hand column of the following table for the municipality set forth in the left-hand column of the same table (hereinafter referred to as "large-scale depreciable assets"), to impose fixed assets tax with the amount set forth in that column (for a municipality with a population of 30,000 or more, where four-tenths of the value of the large-scale depreciable assets exceeds the amount set forth in that column for that municipality, four-tenths of the value of the large-scale depreciable assets) as the tax base, notwithstanding Articles 349-2 and 349-3 and the preceding Article.
Classification of Municipalities Amount
Towns and villages with a population of less than 5,000 500,000,000 yen
Municipalities with a population of 5,000 or more and less than 10,000 544,000,000 yen where the population is less than 6,000; where the population is 6,000 or more, the amount obtained by adding 44,000,000 yen to 544,000,000 yen for each increase of 1,000 in population counting from a population of 5,000
Municipalities with a population of 10,000 or more and less than 30,000 768,000,000 yen where the population is less than 12,000; where the population is 12,000 or more, the amount obtained by adding 48,000,000 yen to 768,000,000 yen for each increase of 2,000 in population counting from a population of 10,000
Municipalities with a population of 30,000 or more and less than 200,000 1,280,000,000 yen where the population is less than 35,000; where the population is 35,000 or more, the amount obtained by adding 80,000,000 yen to 1,280,000,000 yen for each increase of 5,000 in population counting from a population of 30,000
Cities with a population of 200,000 or more 4,000,000,000 yen
machine translation, not official
**第二項** 前年度の地方交付税の算定の基礎となつた基準財政収入額からこれに算入された大規模の償却資産に係る固定資産税の税収入見込額（地方交付税法（昭和二十五年法律第二百十一号）第十四条第二項の基準税率をもつて算定した税収入見込額をいう。以下この項において同じ。）を控除した額に、当該大規模の償却資産について前項の規定を適用した場合において当該年度分として課することができる固定資産税の税収入見込額を加算した額（「基準財政収入見込額」という。以下この項及び次条において同じ。）が、前年度の地方交付税の算定の基礎となつた基準財政需要額（「前年度の基準財政需要額」という。以下この項及び次条において同じ。）の百分の百六十に満たないこととなる市町村については、前項の規定により当該市町村が当該大規模の償却資産に対して課する固定資産税の課税標準となるべき金額（以下この項及び次条第二項から第四項までにおいて「大規模の償却資産に係る課税定額」という。）を、基準財政収入見込額が前年度の基準財政需要額の百分の百六十に達することとなるように増額して前項の規定を適用する。この場合において、当該市町村に大規模の償却資産が二以上あるときは、当該大規模の償却資産のうち価額の低いものから順次当該価額を限度として当該市町村の基準財政収入見込額が前年度の基準財政需要額の百分の百六十に達することとなるように当該市町村の大規模の償却資産に係る課税定額を増額するものとする。
art-349-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
In the case of a municipality for which the amount (referred to as the "estimated standard fiscal revenue amount"; the same applies hereinafter in this paragraph and the following Article) obtained by adding, to the amount obtained by deducting from the standard fiscal revenue amount that formed the basis of calculation of local allocation tax for the previous fiscal year the estimated fixed assets tax revenue on large-scale depreciable assets that was included in it (meaning the estimated tax revenue calculated at the standard rate under Article 14, paragraph (2) of the Local Allocation Tax Act (Act No. 211 of 1950); the same applies hereinafter in this paragraph), the estimated fixed assets tax revenue from fixed assets tax that could be imposed for the relevant fiscal year if the preceding paragraph were applied to those large-scale depreciable assets, would be less than 160 percent of the standard fiscal need amount that formed the basis of calculation of local allocation tax for the previous fiscal year (referred to as the "previous fiscal year's standard fiscal need amount"; the same applies hereinafter in this paragraph and the following Article), the preceding paragraph is applied after increasing the amount that is to be the tax base of fixed assets tax imposed by that municipality on those large-scale depreciable assets under the preceding paragraph (hereinafter in this paragraph and in paragraphs (2) through (4) of the following Article referred to as the "fixed tax base for large-scale depreciable assets") so that the estimated standard fiscal revenue amount reaches 160 percent of the previous fiscal year's standard fiscal need amount. In this case, if the municipality has two or more large-scale depreciable assets, the fixed tax base for large-scale depreciable assets of the municipality is to be increased sequentially, starting from the large-scale depreciable asset with the lowest value and up to that value, so that the estimated standard fiscal revenue amount of the municipality reaches 160 percent of the previous fiscal year's standard fiscal need amount.
machine translation, not official
**第三項** 前項の場合において、前年度の初日後当該年度の賦課期日までの間に市町村の廃置分合又は境界変更があつたときにおける当該廃置分合又は境界変更後存続する市町村及び廃置分合又は境界変更後存続する市町村で前年度の地方交付税の額の算定について他の法律の規定により当該廃置分合又は境界変更前の市町村が前年度の四月一日においてなお従前の区域をもつて存続した場合に算定される額の合算額を下らないように算定されたものの前年度の地方交付税の算定の基礎となつた基準財政収入額及び基準財政需要額の算定方法は、総務省令で定める。
art-349-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-3
In the case referred to in the preceding paragraph, if there has been an abolition, establishment, division or merger of municipalities, or a boundary change, between the first day of the previous fiscal year and the assessment date of the relevant fiscal year, the method of calculating the standard fiscal revenue amount and standard fiscal need amount that formed the basis of calculation of local allocation tax for the previous fiscal year of the municipality that continues to exist after the abolition, establishment, division or merger, or boundary change, and of a municipality that continues to exist after the abolition, establishment, division or merger, or boundary change and for which the amount of local allocation tax for the previous fiscal year has been calculated, under the provisions of other Acts, so as not to fall below the aggregate of the amounts that would be calculated if the municipalities before the abolition, establishment, division or merger, or boundary change had still continued to exist with their former areas on April 1 of the previous fiscal year, is specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 前二項の基準財政収入額又は基準財政需要額については、法律の制定又は改廃により当該年度の地方交付税の算定の基礎となるべき基準財政収入額若しくは基準財政需要額と著しく異なることとなる場合又は普通交付税の額の算定の基礎に用いた数について錯誤があることが発見された場合（当該錯誤に係る数を普通交付税の額の算定の基礎に用いた年度以後五箇年度内に発見された場合に限り、総務省令で定める場合を除く。）には、総務省令で定めるところにより、必要な補正をするものとする。
art-349-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-4
With respect to the standard fiscal revenue amount or standard fiscal need amount referred to in the preceding two paragraphs, necessary corrections are to be made as provided by Order of the Ministry of Internal Affairs and Communications where, due to the enactment, amendment or repeal of an Act, it would differ significantly from the standard fiscal revenue amount or standard fiscal need amount that is to form the basis of calculation of local allocation tax for the relevant fiscal year, or where it is discovered that there was an error in a number used as the basis for calculating the amount of ordinary allocation tax (limited to where it is discovered within five fiscal years after the fiscal year in which the number with the error was used as the basis for calculating the amount of ordinary allocation tax, and excluding cases specified by Order of the Ministry of Internal Affairs and Communications).
machine translation, not official
**第五項** 第一項の表を適用する場合における市町村の人口は、官報に公示された最近の人口によるものとする。ただし、市町村の廃置分合又は境界変更があつた場合における関係市町村の人口は、総務省令で定めるところにより計算したものによる。
art-349-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-5
The population of a municipality when applying the table in paragraph (1) is the most recent population publicly notified in the Official Gazette; provided, however, that the population of the relevant municipalities in the case of an abolition, establishment, division or merger of municipalities, or a boundary change, is that calculated as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第六項** 市町村長は、第四百十条第一項の規定により価額を決定した場合、第四百十七条第一項の規定により価額を決定し、若しくは修正した場合又は第三百八十九条第一項若しくは第四百十七条第二項の規定による配分の通知を受けた場合において、一の納税義務者が所有する償却資産の価額の合計額が第一項の表の下欄に掲げる金額を超えることとなるときは、遅滞なく、総務省令で定めるところにより、当該価額の合計額その他必要な事項を道府県知事及び当該納税義務者に通知しなければならない。
art-349-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-6
If the mayor of the municipality has determined a value under Article 410, paragraph (1), has determined or corrected a value under Article 417, paragraph (1), or has received notice of allocation under Article 389, paragraph (1) or Article 417, paragraph (2), and the aggregate value of the depreciable assets owned by a single person liable for tax comes to exceed the amount set out in the right-hand column of the table in paragraph (1), the mayor must, without delay and as provided by Order of the Ministry of Internal Affairs and Communications, notify the prefectural governor and that person liable for tax of the aggregate value and other necessary matters.
machine translation, not official
**第七項** 道府県知事は、第三百八十九条第一項又は第四百十七条第二項の規定により市町村に固定資産の価額を配分する場合において、当該市町村において一の納税義務者が所有する償却資産の価額の合計額が第一項の表の下欄に掲げる金額を超えることとなるときは、第三百八十九条第一項、第三百九十三条第一項又は第四百十七条第二項の規定による市町村長及び所有者に対する通知にその旨を併せて記載しなければならない。
art-349-4/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-7
If the prefectural governor allocates the value of fixed assets to municipalities under Article 389, paragraph (1) or Article 417, paragraph (2), and the aggregate value of the depreciable assets owned by a single person liable for tax in a municipality comes to exceed the amount set out in the right-hand column of the table in paragraph (1), the governor must state that fact together in the notice to the mayor of the municipality and the owner under Article 389, paragraph (1), Article 393, paragraph (1) or Article 417, paragraph (2).
machine translation, not official
**第八項** 総務大臣は、第三百八十九条第一項又は第四百十七条第二項の規定により市町村に配分した一の納税義務者が所有する償却資産の価額の合計額が第一項の表の下欄に掲げる金額を超えることとなる場合には、総務省令で定めるところにより、第三百八十九条第一項、第三百九十三条第一項又は第四百十七条第二項の規定による市町村長及び所有者に対する通知に併せて当該価額の合計額その他必要な事項を道府県知事に通知しなければならない。
art-349-4/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-8
If the aggregate value of the depreciable assets owned by a single person liable for tax that the Minister for Internal Affairs and Communications has allocated to municipalities under Article 389, paragraph (1) or Article 417, paragraph (2) comes to exceed the amount set out in the right-hand column of the table in paragraph (1), the Minister must, as provided by Order of the Ministry of Internal Affairs and Communications, notify the prefectural governor of the aggregate value and other necessary matters, together with the notice to the mayor of the municipality and the owner under Article 389, paragraph (1), Article 393, paragraph (1) or Article 417, paragraph (2).
machine translation, not official
### 第三百四十九条の五（新設大規模償却資産に対する固定資産税の課税標準の特例） — Special Provisions on the Tax Base of Fixed Assets Tax on Newly Built Large-Scale Depreciable Assets
caption: machine translation, not official
art-349-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
**第一項** 市町村は、一の納税義務者が所有する償却資産で新たに建設された一の工場又は発電所若しくは変電所（以下この項において「一の工場」という。）（一の工場に増設された設備で一の工場に類すると認められるものを含む。）の用に供するもののうち、その価額の合計額が、当該償却資産に対して新たに固定資産税が課されることとなつた年度から五年度間のうちいずれか一の年度において、前条第一項の表の上欄に掲げる市町村において同表の下欄に掲げる金額を超えることとなるもの（以下この条及び第七百四十条において「新設大規模償却資産」という。）がある場合には、当該超えることとなつた最初の年度（以下この項及び次項において「第一適用年度」という。）から六年度分の固定資産税に限り、その間において当該新設大規模償却資産の価額の合計額が同欄に掲げる金額に満たないこととなつた場合においても、当該新設大規模償却資産又は当該納税義務者が所有する第一適用年度を異にする他の新設大規模償却資産若しくはこれらの新設大規模償却資産以外の償却資産を区分し、それぞれを各別に一の納税義務者が所有するものとみなして、第三百四十九条の二、第三百四十九条の三、第三百四十九条の三の四、前条及び次項から第五項までの規定により、当該新設大規模償却資産又は当該納税義務者が所有する第一適用年度を異にする他の新設大規模償却資産若しくはこれらの新設大規模償却資産以外の償却資産に対して課する固定資産税の課税標準となるべき金額を算定し、当該金額を課税標準として固定資産税を課するものとする。この場合において、一の納税義務者が一の市町村の区域内において第一適用年度を同じくする二以上の新設大規模償却資産を所有するときは、これらの新設大規模償却資産を合わせて一の新設大規模償却資産とみなす。
art-349-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-1
If there are depreciable assets owned by a single person liable for tax that are used for a newly constructed single factory, power station or substation (hereinafter in this paragraph referred to as "single factory") (including equipment added to a single factory that is found to be similar to a single factory), and the aggregate value of which comes to exceed, in any one fiscal year of the five fiscal years starting from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, the amount set out in the right-hand column of the table in paragraph (1) of the preceding Article for the municipality set out in the left-hand column of that table (hereinafter in this Article and Article 740 referred to as "newly built large-scale depreciable assets"), a municipality is to, limited to fixed assets tax for six fiscal years starting from the first fiscal year in which that amount is exceeded (hereinafter in this paragraph and the following paragraph referred to as the "first application year"), and even if in the meantime the aggregate value of the newly built large-scale depreciable assets comes to fall below the amount set out in that column, divide those newly built large-scale depreciable assets from other newly built large-scale depreciable assets owned by that person liable for tax with a different first application year and from depreciable assets other than those newly built large-scale depreciable assets, treat each of them as owned separately by a single person liable for tax, calculate, in accordance with Article 349-2, Article 349-3, Article 349-3-4, the preceding Article and paragraph (2) through paragraph (5), the amount that is to be the tax base of fixed assets tax imposed on those newly built large-scale depreciable assets or on the other newly built large-scale depreciable assets owned by that person liable for tax with a different first application year or on depreciable assets other than those newly built large-scale depreciable assets, and impose fixed assets tax with that amount as the tax base. In this case, if a single person liable for tax owns, within the area of a single municipality, two or more newly built large-scale depreciable assets with the same first application year, those newly built large-scale depreciable assets are regarded together as a single newly built large-scale depreciable asset.
machine translation, not official
**第二項** 新設大規模償却資産に対して課する第一適用年度から六年度分の固定資産税に限り、それぞれ前条第二項から第四項までの規定の例により算定した基準財政収入見込額が前年度の基準財政需要額に次の各号に掲げる割合を乗じて得た額に満たないこととなる市町村については、同条第二項の規定にかかわらず、当該市町村の大規模の償却資産に係る課税定額を、それぞれ基準財政収入見込額が前年度の基準財政需要額の当該各号に掲げる割合に達することとなるように増額して同条第一項の規定を適用するものとする。
art-349-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2
In the case of a municipality for which, limited to fixed assets tax for six fiscal years starting from the first application year imposed on newly built large-scale depreciable assets, the estimated standard fiscal revenue amount calculated in accordance with the rules of Article 349-4, paragraphs (2) through (4) would be less than the amount obtained by multiplying the previous fiscal year's standard fiscal need amount by the ratio set out in each of the following items, Article 349-4, paragraph (1) is to apply, notwithstanding paragraph (2) of that Article, after increasing the fixed tax base for large-scale depreciable assets of the municipality so that the estimated standard fiscal revenue amount reaches the ratio of the previous fiscal year's standard fiscal need amount set out in the relevant item.
machine translation, not official
**一** 当該年度が第一適用年度又は第一適用年度の翌年度（次号において「第二適用年度」という。）に該当することとなる新設大規模償却資産（次項及び第四項において「第一次新設大規模償却資産」という。）にあつては、百分の二百二十
art-349-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-1
For newly built large-scale depreciable assets for which the relevant fiscal year falls under the first application year or the fiscal year following the first application year (referred to in the following item as the "second application year") (referred to in the following paragraph and paragraph (4) as "first-stage newly built large-scale depreciable assets"): 220 percent
machine translation, not official
**二** 当該年度が第二適用年度の翌年度（以下この号において「第三適用年度」という。）又は第三適用年度の翌年度（次号において「第四適用年度」という。）に該当することとなる新設大規模償却資産（次項及び第四項において「第二次新設大規模償却資産」という。）にあつては、百分の二百
art-349-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-2
For newly built large-scale depreciable assets for which the relevant fiscal year falls under the fiscal year following the second application year (referred to in this item as the "third application year") or the fiscal year following the third application year (referred to in the following item as the "fourth application year") (referred to in the following paragraph and paragraph (4) as "second-stage newly built large-scale depreciable assets"): 200 percent
machine translation, not official
**三** 当該年度が第四適用年度の翌年度（以下この号において「第五適用年度」という。）又は第五適用年度の翌年度に該当することとなる新設大規模償却資産（次項及び第四項において「第三次新設大規模償却資産」という。）にあつては、百分の百八十
art-349-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-3
For newly built large-scale depreciable assets for which the relevant fiscal year falls under the fiscal year following the fourth application year (referred to in this item as the "fifth application year") or the fiscal year following the fifth application year (referred to in the following paragraph and paragraph (4) as "third-stage newly built large-scale depreciable assets"): 180 percent
machine translation, not official
**第三項** 前項の場合において、一の市町村の区域内にそれぞれ二以上の第一次新設大規模償却資産、第二次新設大規模償却資産又は第三次新設大規模償却資産があるときは、それぞれの新設大規模償却資産ごとに、当該新設大規模償却資産のうち価額の低いものから順次当該価額を限度として、当該市町村の前条第二項から第四項までの規定の例により算定した基準財政収入見込額が前年度の基準財政需要額の、第一次新設大規模償却資産にあつては百分の二百二十、第二次新設大規模償却資産にあつては百分の二百、第三次新設大規模償却資産にあつては百分の百八十に達することとなるように当該市町村の大規模の償却資産に係る課税定額を増額するものとする。
art-349-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
In the case referred to in the preceding paragraph, if there are two or more first-stage newly built large-scale depreciable assets, second-stage newly built large-scale depreciable assets or third-stage newly built large-scale depreciable assets, respectively, within the area of a single municipality, the fixed tax base for large-scale depreciable assets of the municipality is to be increased, for each category of newly built large-scale depreciable assets, sequentially starting from the newly built large-scale depreciable asset with the lowest value and up to that value, so that the estimated standard fiscal revenue amount of the municipality calculated in accordance with the rules of Article 349-4, paragraphs (2) through (4) reaches 220 percent of the previous fiscal year's standard fiscal need amount for first-stage newly built large-scale depreciable assets, 200 percent for second-stage newly built large-scale depreciable assets, and 180 percent for third-stage newly built large-scale depreciable assets.
machine translation, not official
**第四項** 一の市町村の区域内に第一次新設大規模償却資産、第二次新設大規模償却資産又は第三次新設大規模償却資産のいずれか二以上がある場合及び新設大規模償却資産と新設大規模償却資産以外の大規模の償却資産とがある場合における当該新設大規模償却資産又は当該大規模の償却資産について当該市町村の大規模の償却資産に係る課税定額を増額するための計算方法は、総務省令で定める。
art-349-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
The method of calculation for increasing the fixed tax base for large-scale depreciable assets of a municipality with respect to newly built large-scale depreciable assets or large-scale depreciable assets, in the case where there are two or more of the first-stage newly built large-scale depreciable assets, second-stage newly built large-scale depreciable assets or third-stage newly built large-scale depreciable assets within the area of a single municipality, and in the case where there are newly built large-scale depreciable assets and large-scale depreciable assets other than newly built large-scale depreciable assets, is specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第五項** 前各項に定めるもののほか、新設大規模償却資産に対して課する固定資産税の課税標準額の算定について必要な事項は、政令で定める。
art-349-5/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-5
Beyond what is provided for in the preceding paragraphs, matters necessary for the calculation of the tax base of fixed assets tax imposed on newly built large-scale depreciable assets are specified by Cabinet Order.
machine translation, not official
### 第三百五十条（固定資産税の税率） — Tax Rate of Fixed Assets Tax
caption: machine translation, not official
art-350 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-350
**第一項** 固定資産税の標準税率は、百分の一・四とする。
art-350/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-350/par-1
The standard tax rate of fixed assets tax is 1.4 percent.
machine translation, not official
**第二項** 市町村は、当該市町村の固定資産税の一の納税義務者であつてその所有する固定資産に対して課すべき当該市町村の固定資産税の課税標準の総額が当該市町村の区域内に所在する固定資産に対して課すべき当該市町村の固定資産税の課税標準の総額の三分の二を超えるものがある場合において、固定資産税の税率を定め、又はこれを変更して百分の一・七を超える税率で固定資産税を課する旨の条例を制定しようとするときは、当該市町村の議会において、当該納税義務者の意見を聴くものとする。
art-350/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-350/par-2
In the case where there is, among the persons liable for fixed assets tax of a municipality, a single person liable for tax for whom the total tax base of the municipality's fixed assets tax to be imposed on the fixed assets the person owns exceeds two-thirds of the total tax base of the municipality's fixed assets tax to be imposed on the fixed assets located within the area of the municipality, if the municipality intends to enact a Municipal Ordinance that sets or changes the rate of fixed assets tax and imposes fixed assets tax at a rate exceeding 1.7 percent, it is to hear the opinion of that person liable for tax in the municipal assembly.
machine translation, not official
### 第三百五十一条（固定資産税の免税点） — Minimum Taxable Amount of Fixed Assets Tax
caption: machine translation, not official
art-351 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-351
**第一項** 市町村は、同一の者について当該市町村の区域内におけるその者の所有に係る土地、家屋又は償却資産に対して課する固定資産税の課税標準となるべき額が土地又は家屋にあつては三十万円、償却資産にあつては百八十万円に満たない場合においては、固定資産税を課することができない。ただし、財政上その他特別の必要がある場合においては、当該市町村の条例の定めるところによつて、その額がそれぞれ三十万円又は百八十万円に満たないときであつても、固定資産税を課することができる。
art-351/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-351/par-1
A municipality may not impose fixed assets tax if, for the same person, the amount that is to be the tax base of fixed assets tax imposed on land, houses or depreciable assets owned by the person within the area of the municipality is less than 300,000 yen for land or houses, or 1,800,000 yen for depreciable assets; provided, however, that if there is a need on fiscal or other grounds, the municipality may impose fixed assets tax as provided by a Municipal Ordinance of the municipality even if the amount is less than 300,000 yen or 1,800,000 yen, respectively.
machine translation, not official
### 第三百五十二条（区分所有に係る家屋に対して課する固定資産税） — Fixed Assets Tax Imposed on Buildings Held in Unit Ownership
caption: machine translation, not official
art-352 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352
**第一項** 区分所有に係る家屋に対して課する固定資産税については、当該区分所有に係る家屋の建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条及び次条において「専有部分」という。）に係る同法第二条第二項に規定する区分所有者（以下固定資産税について「区分所有者」という。）は、第十条の二第一項の規定にかかわらず、当該区分所有に係る家屋に係る固定資産税額を同法第十四条第一項から第三項までの規定の例により算定した専有部分の床面積の割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合）により按分した額を、当該各区分所有者の当該区分所有に係る家屋に係る固定資産税として納付する義務を負う。
art-352/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-1
With respect to fixed assets tax imposed on a building held in unit ownership, the unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership relating to an exclusively-owned area prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership of the building held in unit ownership (hereinafter in this Article and the following Article referred to as "exclusively-owned area") (hereinafter referred to as "unit owner" in relation to fixed assets tax) is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each unit owner relating to the building held in unit ownership, the amount obtained by apportioning the fixed assets tax amount relating to the building held in unit ownership by the ratio of the floor areas of exclusively-owned areas calculated in accordance with the rules of Article 14, paragraphs (1) through (3) of the Act on Building Unit Ownership (where there are significant differences in the ceiling height of exclusively-owned areas, the degree of ancillary equipment or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio corrected in accordance with those differences as provided by Order of the Ministry of Internal Affairs and Communications).
machine translation, not official
**第二項** 区分所有に係る家屋のうち、建築基準法第二十条第一項第一号に規定する建築物であつて、複数の階に人の居住の用に供する専有部分を有し、かつ、当該専有部分の個数が二個以上のもの（以下この項において「居住用超高層建築物」という。）に対して課する固定資産税については、当該居住用超高層建築物の専有部分に係る区分所有者は、第十条の二第一項及び前項の規定にかかわらず、当該居住用超高層建築物に係る固定資産税額を、次の各号に掲げる専有部分の区分に応じ、当該各号に定める専有部分の床面積の当該居住用超高層建築物の全ての専有部分の床面積の合計に対する割合（専有部分の天井の高さ、附帯設備の程度その他総務省令で定める事項について著しい差違がある場合には、その差違に応じて総務省令で定めるところにより当該割合を補正した割合）により按分した額を、当該各区分所有者の当該居住用超高層建築物に係る固定資産税として納付する義務を負う。
art-352/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2
With respect to fixed assets tax imposed on those buildings held in unit ownership that are buildings prescribed in Article 20, paragraph (1), item (i) of the Building Standards Act, have exclusively-owned areas used for human residence on multiple floors, and have two or more such exclusively-owned areas (hereinafter in this paragraph referred to as "high-rise residential building"), the unit owner relating to an exclusively-owned area of the high-rise residential building is, notwithstanding Article 10-2, paragraph (1) and the preceding paragraph, obligated to pay, as the fixed assets tax of each unit owner relating to the high-rise residential building, the amount obtained by apportioning the fixed assets tax amount relating to the high-rise residential building, according to the category of exclusively-owned area set out in the following items, by the ratio of the floor area of the exclusively-owned area specified in the relevant item to the total floor area of all exclusively-owned areas of the high-rise residential building (where there are significant differences in the ceiling height of exclusively-owned areas, the degree of ancillary equipment or other matters specified by Order of the Ministry of Internal Affairs and Communications, the ratio corrected in accordance with those differences as provided by Order of the Ministry of Internal Affairs and Communications).
machine translation, not official
**一** 人の居住の用に供する専有部分 当該専有部分の床面積（当該専有部分に係る区分所有者が建物の区分所有等に関する法律第三条に規定する一部共用部分（附属の建物であるものを除く。）で床面積を有するものを所有する場合には、当該一部共用部分の床面積を同法第十四条第二項及び第三項の規定の例により算入した当該専有部分の床面積。次号において同じ。）を全国における居住用超高層建築物の各階ごとの取引価格の動向を勘案して総務省令で定めるところにより補正した当該専有部分の床面積
art-352/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2/item-1
Exclusively-owned area used for human residence: the floor area of the exclusively-owned area (where the unit owner relating to the exclusively-owned area owns a partial common element prescribed in Article 3 of the Act on Building Unit Ownership (excluding one that is an attached building) that has floor area, the floor area of the exclusively-owned area including the floor area of that partial common element, calculated in accordance with the rules of Article 14, paragraphs (2) and (3) of the Act on Building Unit Ownership; the same applies in the following item) corrected, as provided by Order of the Ministry of Internal Affairs and Communications, in consideration of trends in transaction prices for each floor of high-rise residential buildings nationwide
machine translation, not official
**二** 前号に掲げるもの以外の専有部分 当該専有部分の床面積
art-352/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2/item-2
Exclusively-owned area other than that set out in the preceding item: the floor area of the exclusively-owned area
machine translation, not official
**第三項** 建物の区分所有等に関する法律第十一条第二項又は第二十七条第一項の規定による規約（都市再開発法第八十八条第四項の規定によりみなされるものを含む。）により区分所有者又は管理者が所有する当該区分所有に係る家屋の建物の区分所有等に関する法律第二条第四項に規定する共用部分（以下この項及び次条において「共用部分」という。）については、当該共用部分を当該家屋の専有部分に係る区分所有者全員（同法第三条に規定する一部共用部分については、同法第十一条第一項ただし書の区分所有者全員）の共有に属するものとみなして、前二項の規定を適用する。
art-352/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-3
With respect to the common element prescribed in Article 2, paragraph (4) of the Act on Building Unit Ownership (hereinafter in this paragraph and the following Article referred to as "common element") of a building held in unit ownership that is owned by a unit owner or administrator under bylaws under Article 11, paragraph (2) or Article 27, paragraph (1) of the Act on Building Unit Ownership (including those deemed to be such under Article 88, paragraph (4) of the Urban Renewal Act), the preceding two paragraphs apply by deeming the common element to belong to the co-ownership of all unit owners of exclusively-owned areas of the building (for a partial common element prescribed in Article 3 of the Act on Building Unit Ownership, all unit owners under the proviso to Article 11, paragraph (1) of the Act on Building Unit Ownership).
machine translation, not official
### 第三百五十二条の二（区分所有に係る家屋の敷地の用に供されている土地等に対して課する固定資産税） — Fixed Assets Tax Imposed on Land, etc. Used as the Site of a Building Held in Unit Ownership
caption: machine translation, not official
art-352-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2
**第一項** 区分所有に係る家屋の敷地の用に供されている土地（以下この項、次項及び第五項において「共用土地」という。）で次に掲げる要件を満たすものに対して課する固定資産税については、当該共用土地に係る納税義務者で当該共用土地に係る区分所有に係る家屋の各区分所有者であるもの（当該共用土地に係る区分所有に係る家屋の一の専有部分を二以上の者が共有する場合には、当該専有部分に関しては、これらの二以上の者を一の区分所有者とする。以下この項及び第五項において「共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該共用土地に係る固定資産税額を当該共用土地に係る各共用土地納税義務者の当該共用土地に係る持分の割合（当該共用土地が住宅用地である部分及び住宅用地以外である部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各共用土地納税義務者の当該共用土地に係る固定資産税として納付する義務を負う。
art-352-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1
With respect to fixed assets tax imposed on land used as the site of a building held in unit ownership (hereinafter in this paragraph, the following paragraph and paragraph (5) referred to as "shared site land") that satisfies the following requirements, a person liable for tax relating to the shared site land who is a unit owner of the building held in unit ownership relating to the shared site land (where one exclusively-owned area of the building held in unit ownership relating to the shared site land is co-owned by two or more persons, those two or more persons are treated as a single unit owner with respect to that exclusively-owned area; hereinafter in this paragraph and paragraph (5) referred to as "taxpayer for shared site land") is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each taxpayer for shared site land relating to the shared site land, the amount obtained by apportioning the fixed assets tax amount relating to the shared site land by the ratio of the share of each taxpayer for shared site land in the shared site land (where the shared site land is land having both a portion that is residential land and a portion other than residential land, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the ratio of the share corrected as provided by Order of the Ministry of Internal Affairs and Communications).
machine translation, not official
**一** 当該共用土地に係る区分所有に係る家屋の区分所有者全員により共有されているものであること。
art-352-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1/item-1
The land is co-owned by all unit owners of the building held in unit ownership relating to the shared site land.
machine translation, not official
**二** 当該共用土地に係る各共用土地納税義務者の当該共用土地に係る持分の割合が、その者の当該共用土地に係る区分所有に係る家屋の区分所有者全員の共有に属する共用部分に係る建物の区分所有等に関する法律第十四条第一項から第三項までの規定による割合と一致するものであること。
art-352-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1/item-2
The ratio of the share of each taxpayer for shared site land in the shared site land matches the ratio under Article 14, paragraphs (1) through (3) of the Act on Building Unit Ownership with respect to the common element belonging to the co-ownership of all unit owners of the building held in unit ownership relating to the shared site land of that person.
machine translation, not official
**第二項** 共用土地に係る区分所有に係る家屋に区分所有者全員の共有に属する共用部分がない場合には、前条第三項の規定を準用する。この場合において、同項中「前二項」とあるのは、「次条第一項」と読み替えるものとする。
art-352-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-2
If the building held in unit ownership relating to the shared site land has no common element belonging to the co-ownership of all unit owners, the provisions of Article 352, paragraph (3) apply mutatis mutandis. In this case, the phrase "the preceding two paragraphs" in Article 352, paragraph (3) is deemed to be replaced with "paragraph (1) of the following Article".
machine translation, not official
**第三項** 震災等により滅失し、又は損壊した区分所有に係る家屋（以下この項及び第六項において「被災区分所有家屋」という。）の敷地の用に供されていた土地で被災年度分の固定資産税について第一項の規定の適用を受けたもの（震災等の発生した日以後に分割された土地を除く。以下この項及び次項において「被災共用土地」という。）に対して課する当該被災年度の翌年度分又は翌々年度分の固定資産税については、当該被災共用土地に係る納税義務者（当該被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該被災共用土地に係る一の納税義務者であるものとする。以下この項において「被災共用土地納税義務者」という。）は、第十条の二第一項の規定にかかわらず、当該被災共用土地に係る固定資産税額を当該被災共用土地に係る各被災共用土地納税義務者の当該被災共用土地に係る持分の割合（当該被災共用土地が第三百四十九条の三の三第一項（同条第二項において準用する場合を含む。）の規定により住宅用地とみなされる部分及び住宅用地とみなされる部分以外の部分を併せ有する土地である場合その他の総務省令で定める場合には、総務省令で定めるところにより当該持分の割合を補正した割合）により按分した額を、当該各被災共用土地納税義務者の当該被災共用土地に係る固定資産税として納付する義務を負う。
art-352-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-3
With respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year imposed on land that had been used as the site of a building held in unit ownership that was lost or damaged due to an earthquake or other disaster (hereinafter in this paragraph and paragraph (6) referred to as "disaster-stricken building under unit ownership") and to which paragraph (1) was applied for fixed assets tax for the disaster fiscal year (excluding land divided on or after the date on which the earthquake or other disaster occurred; hereinafter in this paragraph and the following paragraph referred to as "disaster-stricken common land"), the person liable for tax relating to the disaster-stricken common land (where there was an exclusively-owned area of the disaster-stricken building under unit ownership relating to the disaster-stricken common land that was co-owned by two or more persons, those two or more persons are treated as a single person liable for tax relating to the disaster-stricken common land; hereinafter in this paragraph referred to as "person liable for tax for disaster-stricken common land") is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each person liable for tax for disaster-stricken common land relating to the disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount relating to the disaster-stricken common land by the ratio of share relating to the disaster-stricken common land of each person liable for tax for disaster-stricken common land (where the disaster-stricken common land is land having both a portion deemed to be residential land under Article 349-3-3, paragraph (1) (including as applied mutatis mutandis under paragraph (2) of that Article) and a portion other than a portion deemed to be residential land, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the ratio of share corrected as provided by Order of the Ministry of Internal Affairs and Communications).
machine translation, not official
**第四項** 特定仮換地等に対応する従前の土地が被災共用土地である場合において、被災年度の翌年度分又は翌々年度分の固定資産税について第三百四十三条第七項の規定により当該被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する当該各年度分の固定資産税については、当該特定仮換地等を被災共用土地とみなして、前項の規定を適用する。この場合において、同項中「被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る被災区分所有家屋」と、「被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」と、「被災共用土地に係る持分の割合」とあるのは「特定仮換地等に対応する従前の土地である被災共用土地に係る持分の割合」と、「第三百四十九条の三の三第一項（同条第二項において準用する場合を含む。）」とあるのは「第三百四十九条の三の三第三項（同条第四項において準用する場合を含む。）の規定により読み替えて適用される同条第一項」とする。
art-352-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-4
Where the former land corresponding to specified provisional replotting land, etc. is disaster-stricken common land, and, with respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year, the person registered or recorded as owner in the register or supplementary land tax ledger for the disaster-stricken common land has been deemed to be the owner under Article 343, paragraph (1) by Article 343, paragraph (7), the preceding paragraph applies to the fixed assets tax for each of those fiscal years imposed on the specified provisional replotting land, etc., by deeming the specified provisional replotting land, etc. to be disaster-stricken common land. In this case, the phrase "disaster-stricken building under unit ownership relating to the disaster-stricken common land" in that paragraph is deemed to be replaced with "disaster-stricken building under unit ownership relating to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", "person liable for tax for disaster-stricken common land" with "person liable for tax on specified provisional replotting land, etc.", "ratio of share relating to the disaster-stricken common land" with "ratio of share relating to the disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "Article 349-3-3, paragraph (1) (including as applied mutatis mutandis under paragraph (2) of that Article)" with "Article 349-3-3, paragraph (1) as applied with replacement of terms under Article 349-3-3, paragraph (3) (including as applied mutatis mutandis under paragraph (4) of that Article)".
machine translation, not official
**第五項** 第一項に定めるもののほか、同項第一号に掲げる要件に該当する共用土地で同項第二号に掲げる要件に該当しないものに対して課する固定資産税については、当該共用土地に係る共用土地納税義務者全員の合意により同項の規定により按分する場合に用いられる割合に準じて定めた割合により当該共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該共用土地に係る各共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該共用土地に係る固定資産税額を当該割合により按分した額を、当該各共用土地納税義務者の当該共用土地に係る固定資産税として納付する義務を負う。
art-352-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-5
In addition to what is provided for in paragraph (1), with respect to fixed assets tax imposed on shared site land that satisfies the requirement set out in item (i) of that paragraph but does not satisfy the requirement set out in item (ii) of that paragraph, if, as provided by the Municipal Ordinance of the municipality, all taxpayers for shared site land relating to the shared site land have applied to the mayor of the municipality, by agreement, to apportion the fixed assets tax amount relating to the shared site land by a ratio determined in conformity with the ratio used in apportioning under that paragraph, and the mayor of the municipality, taking into consideration the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each taxpayer for shared site land relating to the shared site land is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each taxpayer for shared site land relating to the shared site land, the amount obtained by apportioning the fixed assets tax amount relating to the shared site land by that ratio.
machine translation, not official
**第六項** 被災区分所有家屋の敷地の用に供されていた土地で被災年度分の固定資産税について前項の規定の適用を受けたもの（震災等の発生した日以後に分割された土地を除く。以下この項及び次項において「特定被災共用土地」という。）に対して課する当該被災年度の翌年度分又は翌々年度分の固定資産税については、当該特定被災共用土地に係る納税義務者（当該特定被災共用土地に係る被災区分所有家屋に係る一の専有部分で二以上の者が共有していたものがあつた場合には、これらの二以上の者を当該特定被災共用土地に係る一の納税義務者であるものとする。以下この項において「特定被災共用土地納税義務者」という。）全員の合意により第三項の規定により按分する場合に用いられる割合に準じて定めた割合により当該特定被災共用土地に係る固定資産税額を按分することを、当該市町村の条例で定めるところにより、市町村長に申し出た場合において、市町村長が同項の規定による按分の方法を参酌し、当該割合により按分することが適当であると認めたときは、当該特定被災共用土地に係る各特定被災共用土地納税義務者は、第十条の二第一項の規定にかかわらず、当該特定被災共用土地に係る固定資産税額を当該割合により按分した額を、当該各特定被災共用土地納税義務者の当該特定被災共用土地に係る固定資産税として納付する義務を負う。
art-352-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-6
With respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year imposed on land that had been used as the site of a disaster-stricken building under unit ownership and to which the preceding paragraph was applied for fixed assets tax for the disaster fiscal year (excluding land divided on or after the date on which the earthquake or other disaster occurred; hereinafter in this paragraph and the following paragraph referred to as "specified disaster-stricken common land"), if, as provided by the Municipal Ordinance of the municipality, all persons liable for tax relating to the specified disaster-stricken common land (where there was an exclusively-owned area of the disaster-stricken building under unit ownership relating to the specified disaster-stricken common land that was co-owned by two or more persons, those two or more persons are treated as a single person liable for tax relating to the specified disaster-stricken common land; hereinafter in this paragraph referred to as "person liable for tax for specified disaster-stricken common land") have applied to the mayor of the municipality, by agreement, to apportion the fixed assets tax amount relating to the specified disaster-stricken common land by a ratio determined in conformity with the ratio used in apportioning under paragraph (3), and the mayor of the municipality, taking into consideration the method of apportionment under that paragraph, finds it appropriate to apportion by that ratio, each person liable for tax for specified disaster-stricken common land relating to the specified disaster-stricken common land is, notwithstanding Article 10-2, paragraph (1), obligated to pay, as the fixed assets tax of each person liable for tax for specified disaster-stricken common land relating to the specified disaster-stricken common land, the amount obtained by apportioning the fixed assets tax amount relating to the specified disaster-stricken common land by that ratio.
machine translation, not official
**第七項** 特定仮換地等に対応する従前の土地が特定被災共用土地である場合において、被災年度の翌年度分又は翌々年度分の固定資産税について第三百四十三条第七項の規定により当該特定被災共用土地につき登記簿又は土地補充課税台帳に所有者として登記又は登録がされている者をもつて同条第一項の所有者とみなされたときは、当該特定仮換地等に対して課する当該各年度分の固定資産税については、当該特定仮換地等を特定被災共用土地とみなして、前項の規定を適用する。この場合において、同項中「特定被災共用土地に係る被災区分所有家屋」とあるのは「特定仮換地等に対応する従前の土地である特定被災共用土地に係る被災区分所有家屋」と、「特定被災共用土地納税義務者」とあるのは「特定仮換地等納税義務者」とする。
art-352-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-7
Where the former land corresponding to specified provisional replotting land, etc. is specified disaster-stricken common land, and, with respect to fixed assets tax for the fiscal year following, or the second fiscal year following, the disaster fiscal year, the person registered or recorded as owner in the register or supplementary land tax ledger for the specified disaster-stricken common land has been deemed to be the owner under Article 343, paragraph (1) by Article 343, paragraph (7), the preceding paragraph applies to the fixed assets tax for each of those fiscal years imposed on the specified provisional replotting land, etc., by deeming the specified provisional replotting land, etc. to be specified disaster-stricken common land. In this case, the phrase "disaster-stricken building under unit ownership relating to the specified disaster-stricken common land" in that paragraph is deemed to be replaced with "disaster-stricken building under unit ownership relating to the specified disaster-stricken common land that is the former land corresponding to the specified provisional replotting land, etc.", and "person liable for tax for specified disaster-stricken common land" with "person liable for tax on specified provisional replotting land, etc.".
machine translation, not official
### 第三百五十二条の三（震災等により滅失等した家屋に代わる家屋等に対する固定資産税の減額） — Reduction of Fixed Assets Tax on Houses, etc. Replacing Houses Lost, etc. Due to an Earthquake or Other Disaster
caption: machine translation, not official
art-352-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-352-3
**第一項** 市町村は、震災等により滅失し、又は損壊した家屋の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に当該震災等の発生した日から被災年の翌年の三月三十一日から起算して四年を経過する日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を改築した場合における当該取得され、又は改築された家屋に対して課する固定資産税については、当該家屋が取得され、又は改築された日（当該家屋が当該震災等の発生した日以後において二回以上改築された場合には、その最初に改築された日。以下この条において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の固定資産税に限り、政令で定めるところにより、当該家屋に係る固定資産税額のうち、この条の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この条の規定の適用を受ける部分に係る税額として各区分所有者又は各共有者ごとに政令で定めるところにより算定した額の合算額）の二分の一に相当する額を当該家屋に係る固定資産税額から減額するものとする。
art-352-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-352-3/par-1
With respect to fixed assets tax imposed on a house that has been acquired or rebuilt where the owner of a house that was lost or damaged due to an earthquake or other disaster (including, where the house is property in co-ownership, a person holding a share in it) or any other person specified by Cabinet Order has, within an area specified by Cabinet Order, during the period from the date on which the earthquake or other disaster occurred until the day on which four years have elapsed counting from March 31 of the year following the disaster year, acquired a house that the mayor of the municipality finds to replace the lost or damaged house, or rebuilt the damaged house, a municipality is to, limited to fixed assets tax for four fiscal years whose assessment date is January 1 of the year following the year that includes the day on which the house was acquired or rebuilt (where the house was rebuilt two or more times on or after the date on which the earthquake or other disaster occurred, the day on which it was first rebuilt; the same applies hereinafter in this Article) (where the day on which the house was acquired or rebuilt is January 1, that day), as provided by Cabinet Order, reduce from the fixed assets tax amount relating to the house an amount equivalent to one-half of the amount calculated as provided by Cabinet Order as the tax amount relating to the portion, of the fixed assets tax amount relating to the house, to which this Article applies (where the house is a building held in unit ownership or property in co-ownership, the aggregate of the amounts calculated as provided by Cabinet Order for each unit owner or each co-owner as the tax amount relating to the portion to which this Article applies).
machine translation, not official
### 第三百五十三条（徴税吏員等の固定資産税に関する調査に係る質問検査権） — Authority of Tax Collection Officials, etc. to Question and Inspect in Investigations Concerning Fixed Assets Tax
caption: machine translation, not official
art-353 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353
**第一項** 市町村の徴税吏員、固定資産評価員又は固定資産評価補助員は、固定資産税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号、第三百九十六条第一項、第三百九十六条の二第一項第六号並びに第三百九十七条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-353/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1
A municipal tax collection official, fixed asset valuer or assistant fixed asset valuer may, if necessary for an investigation concerning the assessment and collection of fixed assets tax, question the following persons, inspect books and documents relating to the business of the persons set out in items (i) through (iii) (including, where electronic or magnetic records (meaning records made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in place of making or keeping them, those electronic or magnetic records; the same applies in Article 354, paragraph (1), items (i) and (ii), Article 396, paragraph (1), Article 396-2, paragraph (1), item (vi), and Article 397, paragraph (1), items (i) and (ii)) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-353/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 前号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-353/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-2
a person found to be under an obligation to give money or goods to the person set out in the preceding item;
machine translation, not official
**三** 第一号に掲げる者にその者の所有に係る家屋を引き渡したと認められる者
art-353/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-3
a person found to have delivered a house owned by the person set out in item (i) to that person;
machine translation, not official
**四** 前三号に掲げる者以外の者で当該固定資産税の賦課徴収に関し直接関係があると認められる者
art-353/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-4
a person other than those set out in the preceding three items who is found to be directly related to the assessment and collection of the fixed assets tax.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項及び第三百九十六条第二項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項及び第三百九十六条第二項において同じ。）及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、前項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-353/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-2
A successor corporation in a company split in a split in which the person set out in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a split; the same applies hereinafter in this paragraph and Article 396, paragraph (2)), and a splitting corporation in a split in which the person set out in that item is the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation by a split; the same applies hereinafter in this paragraph and Article 396, paragraph (2)), are included among the persons found to be under an obligation to give money or goods prescribed in item (ii) of the preceding paragraph.
machine translation, not official
**第三項** 第一項の場合には、当該徴税吏員、固定資産評価員又は固定資産評価補助員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-353/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-3
In the case of paragraph (1), the tax collection official, fixed asset valuer or assistant fixed asset valuer must carry a certificate proving his or her identity and must present it when requested by a person concerned.
machine translation, not official
**第四項** 市町村の徴税吏員、固定資産評価員又は固定資産評価補助員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-353/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-4
A municipal tax collection official, fixed asset valuer or assistant fixed asset valuer may, as provided by Cabinet Order, retain the articles submitted under paragraph (1).
machine translation, not official
**第五項** 固定資産税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第三百七十三条第七項の定めるところによる。
art-353/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-5
An investigation concerning a delinquent tax collection procedure relating to fixed assets tax is, notwithstanding paragraph (1), governed by Article 373, paragraph (7).
machine translation, not official
**第六項** 第一項又は第四項の規定による市町村の徴税吏員、固定資産評価員又は固定資産評価補助員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-353/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-6
The authority of a municipal tax collection official, fixed asset valuer or assistant fixed asset valuer under paragraph (1) or paragraph (4) must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第三百五十四条（固定資産税に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to Fixed Assets Tax
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art-354 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-354/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-354/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-354/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員、固定資産評価員又は固定資産評価補助員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-354/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1/item-3
if the person gives no answer, or gives a false answer, to a question by the tax collection official, fixed asset valuer or assistant fixed asset valuer under the provisions of the preceding Article.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-354/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第三百五十四条の二（所得税又は法人税に関する書類の閲覧等） — Inspection, etc. of Documents Relating to Income Tax or Corporation Tax
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art-354-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354-2
**第一項** 市町村長が固定資産税の賦課徴収について、政府に対し、固定資産税の納税義務者で所得税若しくは法人税の納税義務があるものが政府に提出した申告書若しくは修正申告書又は政府が当該納税義務者の所得税若しくは法人税に係る課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。
art-354-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354-2/par-1
If the mayor of the municipality, for the assessment and collection of fixed assets tax, requests the government to allow inspection or recording of a return or amended return that a person liable for fixed assets tax who has tax liability for income tax or corporation tax submitted to the government, or of documents relating to a reassessment or determination that the government made with respect to the tax base or tax amount of the income tax or corporation tax of that person liable for tax, the government is to have the mayor of the municipality or a staff member designated by the mayor inspect or record the relevant documents.
machine translation, not official
### 第三百五十五条（固定資産税の納税管理人） — Tax Agent for Fixed Assets Tax
caption: machine translation, not official
art-355 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355
**第一項** 固定資産税の納税義務者は、納税義務を負う市町村内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納税に関する一切の事項を処理させるため、当該市町村の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを市町村長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて市町村長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-355/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-1
A person liable for fixed assets tax who has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as "address, etc.") in the municipality in which the person has tax liability must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within an area specified by Municipal Ordinance of the municipality and report this to the mayor of the municipality, or apply to the mayor of the municipality for approval to appoint as tax agent a person who has a address, etc. outside that area and is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes, or intends to change, the tax agent.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る固定資産税の徴収の確保に支障がないことについて市町村長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-355/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-2
Notwithstanding the preceding paragraph, a person liable for tax is not required to appoint a tax agent if the person has applied to the mayor of the municipality and obtained certification that there is no impediment to securing the collection of fixed assets tax relating to the person liable for tax.
machine translation, not official
### 第三百五十六条（固定資産税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Relating to Tax Agents for Fixed Assets Tax
caption: machine translation, not official
art-356 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-356
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-356/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-356/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-356/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-356/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第三百五十七条（固定資産税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Tax Agents for Fixed Assets Tax
caption: machine translation, not official
art-357 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-357
**第一項** 市町村は、第三百五十五条第二項の認定を受けていない固定資産税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-357/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-357/par-1
A municipality may establish a provision in a Municipal Ordinance of the municipality to impose a non-penal fine of not more than 100,000 yen on a person liable for fixed assets tax who has not obtained certification under Article 355, paragraph (2) and has not obtained approval under paragraph (1) of that Article, and who, without justifiable grounds, has failed to report a tax agent that must be reported under Article 355, paragraph (1).
machine translation, not official
### 第三百五十八条（固定資産税の脱税に関する罪） — Offenses Concerning Evasion of Fixed Assets Tax
caption: machine translation, not official
art-358 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358
**第一項** 偽りその他不正の行為により固定資産税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-358/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-1
If a person evades all or part of fixed assets tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-358/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-2
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第三百八十三条、第三百八十四条又は第三百九十四条の規定により申告すべき事項について申告をしないことにより、固定資産税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-358/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-3
In addition to what is prescribed in paragraph (1), if a person evades all or part of fixed assets tax by failing to report matters that must be reported under the provisions of Article 383, Article 384 or Article 394, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-358/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-4
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-358/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-358/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-6
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
## 第二款 賦課及び徴収 — Subsection 2 Assessment and Collection
heading: machine translation, not official
ch-3/sec-2/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#ch-3/sec-2/subsec-2
### 第三百五十九条（固定資産税の賦課期日） — Assessment Date of Fixed Assets Tax
caption: machine translation, not official
art-359 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-359
**第一項** 固定資産税の賦課期日は、当該年度の初日の属する年の一月一日とする。
art-359/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-359/par-1
The assessment date of fixed assets tax is January 1 of the year that includes the first day of the relevant fiscal year.
machine translation, not official
### 第三百六十条から第三百六十一条まで 〔削除 / repealed〕
art-360-to-361 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-360-to-361
**第一項** 削除
art-360-to-361/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-360-to-361/par-1
no English for this paragraph
### 第三百六十二条（固定資産税の納期） — Payment Periods of Fixed Assets Tax
caption: machine translation, not official
art-362 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-362
**第一項** 固定資産税の納期は、四月、七月、十二月及び二月中において、当該市町村の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。
art-362/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-362/par-1
The payment periods of fixed assets tax are specified by Municipal Ordinance of the municipality, within April, July, December and February; provided, however, that if there are special circumstances, different payment periods may be specified.
machine translation, not official
**第二項** 固定資産税額（第三百六十四条第十項の規定によつて都市計画税をあわせて徴収する場合にあつては、固定資産税額と都市計画税額との合算額とする。）が市町村の条例で定める金額以下であるものについては、当該市町村は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。
art-362/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-362/par-2
For fixed assets tax whose fixed assets tax amount (where city planning tax is collected together under Article 364, paragraph (10), the total of the fixed assets tax amount and the city planning tax amount) is not more than the amount specified by Municipal Ordinance of the municipality, the municipality may collect the whole amount in any one of the payment periods specified under the preceding paragraph.
machine translation, not official
### 第三百六十三条 〔削除 / repealed〕
art-363 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-363
**第一項** 削除
art-363/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-363/par-1
no English for this paragraph
### 第三百六十四条（固定資産税の徴収の方法等） — Method of Collection of Fixed Assets Tax, etc.
caption: machine translation, not official
art-364 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364
**第一項** 固定資産税の徴収については、普通徴収の方法によらなければならない。
art-364/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-1
Fixed assets tax must be collected by the method of ordinary collection.
machine translation, not official
**第二項** 固定資産税を徴収しようとする場合において納税者に交付する納税通知書に記載すべき課税標準額は、土地、家屋及び償却資産の価額並びにこれらの合計額とする。
art-364/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-2
The tax base amount to be stated in the tax notice delivered to a taxpayer when fixed assets tax is to be collected is the value of land, houses and depreciable assets and the total of those values.
machine translation, not official
**第三項** 市町村は、土地又は家屋に対して課する固定資産税を徴収しようとする場合には、総務省令で定めるところにより、次の各号に掲げる固定資産税の区分に応じ、当該各号に定める事項を記載した文書（以下「課税明細書」という。）を当該納税者に交付しなければならない。
art-364/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3
When a municipality is to collect fixed assets tax imposed on land or houses, it must, as provided by Order of the Ministry of Internal Affairs and Communications, deliver to the taxpayer a document stating the matters specified in each of the following items according to the category of fixed assets tax set out in the relevant item (hereinafter referred to as "tax details statement").
machine translation, not official
**一** 土地に対して課する固定資産税 当該土地について土地課税台帳等に登録された所在、地番、地目、地積及び当該年度の固定資産税に係る価格
art-364/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3/item-1
Fixed assets tax imposed on land: the location, lot number, land category and area registered for the land in the land tax ledgers, etc., and the price relating to fixed assets tax for the relevant fiscal year
machine translation, not official
**二** 家屋に対して課する固定資産税 当該家屋について家屋課税台帳等に登録された所在、家屋番号、種類、構造、床面積及び当該年度の固定資産税に係る価格
art-364/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3/item-2
Fixed assets tax imposed on houses: the location, house number, type, structure and floor area registered for the house in the house tax ledger, etc., and the price relating to fixed assets tax for the relevant fiscal year
machine translation, not official
**第四項** 市町村は、前項各号に定める事項のほか、第三百四十九条の三又は第三百四十九条の三の二の規定の適用を受ける土地又は家屋については、当該土地の前項第一号の価格又は当該家屋の同項第二号の価格にそれぞれ第三百四十九条の三又は第三百四十九条の三の二の規定に定める率を乗じて得た金額を課税明細書に記載しなければならない。
art-364/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-4
In addition to the matters specified in the items of the preceding paragraph, for land or houses to which Article 349-3 or Article 349-3-2 applies, a municipality must state in the tax details statement the amount obtained by multiplying the price of the land under paragraph (3), item (i), or the price of the house under item (ii) of that paragraph, by the rate prescribed in Article 349-3 or Article 349-3-2, respectively.
machine translation, not official
**第五項** 市町村は、第三百八十九条第一項各号に掲げる固定資産（移動性償却資産又は可動性償却資産で総務省令で定めるものを除く。）に対して課する固定資産税については、当該固定資産について第三百九十四条の規定に基づいて申告すべき者が同条に規定する期限までに申告しなかつたことその他やむを得ない理由があることにより第二項の納税通知書の交付期限までに当該固定資産に係る第三百八十九条第一項の規定による通知が行われなかつた場合には、当該通知が行われる日までの間に到来する納期において徴収すべき固定資産税に限り、当該固定資産に係る前年度の固定資産税の課税標準である価格（第三百四十九条の三、第三百四十九条の三の二又は第三百四十九条の三の四の規定の適用を受ける固定資産にあつては、当該固定資産の価格にそれぞれこれらの規定に定める率を乗じて得た額とし、第三百四十九条の四又は第三百四十九条の五の規定の適用を受ける償却資産にあつては、これらの規定により当該市町村が前年度の固定資産税の課税標準とすべき額とする。第八項第一号において同じ。）を課税標準として仮に算定した額（以下この条及び次条第一項において「仮算定税額」という。）を当該年度の納期の数で除して得た額の範囲内において、当該固定資産に係る固定資産税をそれぞれの納期において徴収することができる。ただし、当該徴収することができる額の総額は、仮算定税額の二分の一に相当する額を超えることができない。
art-364/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
With respect to fixed assets tax imposed on the fixed assets listed in the items of Article 389, paragraph (1) (excluding mobile depreciable assets or movable depreciable assets specified by Order of the Ministry of Internal Affairs and Communications), if the notice under Article 389, paragraph (1) concerning the fixed assets has not been given by the deadline for delivery of the tax notice under paragraph (2) because the person who is to make a report concerning the fixed assets under Article 394 did not report by the time limit prescribed in that Article, or for other unavoidable reasons, a municipality may collect the fixed assets tax for the fixed assets in each payment period, limited to fixed assets tax to be collected in the payment periods arriving up to the day on which the notice is given, within the range of the amount obtained by dividing, by the number of payment periods of the relevant fiscal year, the amount provisionally calculated with the price that was the tax base of fixed assets tax for the previous fiscal year for the fixed assets (for fixed assets to which Article 349-3, Article 349-3-2 or Article 349-3-4 applies, the amount obtained by multiplying the price of the fixed assets by the respective rates prescribed in those provisions, and for depreciable assets to which Article 349-4 or Article 349-5 applies, the amount that the municipality should have made the tax base of fixed assets tax for the previous fiscal year under those provisions; the same applies in paragraph (8), item (i)) as the tax base (hereinafter in this Article and paragraph (1) of the following Article referred to as "provisionally calculated tax"). However, the total of the amount that may be collected may not exceed an amount equivalent to one-half of the provisionally calculated tax.
machine translation, not official
**第六項** 市町村は、前項の規定により固定資産税を賦課した後において第三百八十九条第一項の規定による通知が行われ、当該通知に基づいて算定した当該年度分の固定資産税額（以下この項及び第八項第二号において「本算定税額」という。）に既に賦課した固定資産税額が満たない場合には、当該通知が行われた日以後の納期においてその不足税額を徴収し、既に徴収した固定資産税額が本算定税額を超える場合には、第十七条又は第十七条の二の規定の例により、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
art-364/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-6
If, after assessing fixed assets tax under the preceding paragraph, notice under Article 389, paragraph (1) has been given and the fixed assets tax amount already assessed falls short of the fixed assets tax amount for the relevant fiscal year calculated on the basis of that notice (hereinafter in this paragraph and paragraph (8), item (ii) referred to as "finally computed tax amount"), a municipality must collect the shortfall in the payment period arriving on or after the day on which the notice was given, and if the fixed assets tax amount already collected exceeds the finally computed tax amount, must, in accordance with the rules of Article 17 or Article 17-2, refund the overpaid amount or appropriate it to the local government levies unpaid by the person liable for tax.
machine translation, not official
**第七項** 市町村は、第五項の規定により固定資産税を徴収する場合において納税者に交付する納税通知書は、第二項の規定にかかわらず、第五項の固定資産以外の固定資産と区分して、交付しなければならない。この場合においては、同項の固定資産に対して課する固定資産税及び同項の固定資産以外の固定資産に対して課する固定資産税については、それぞれ一の地方税とみなして、第二十条の四の二の規定を適用する。
art-364/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-7
When a municipality collects fixed assets tax under paragraph (5), the tax notice delivered to the taxpayer must, notwithstanding paragraph (2), be delivered separately from the one for fixed assets other than the fixed assets referred to in paragraph (5). In this case, the fixed assets tax imposed on the fixed assets referred to in that paragraph and the fixed assets tax imposed on fixed assets other than those fixed assets are each regarded as a single local tax for the purpose of applying Article 20-4-2.
machine translation, not official
**第八項** 前項の納税通知書には、総務省令の定めるところにより、次の各号に掲げる事項その他必要な事項を記載しなければならない。
art-364/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-8
In the tax notice referred to in the preceding paragraph, the matters set out in the following items and other necessary matters must be stated as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**一** 納税通知書に記載された第五項の固定資産の課税標準額及び税額は、それぞれ当該固定資産に係る前年度の固定資産税の課税標準である価格及びこれを課税標準として仮に算定した税額であること。
art-364/par-8/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-8/item-1
That the tax base amount and tax amount of the fixed assets referred to in paragraph (5) stated in the tax notice are, respectively, the price that was the tax base of fixed assets tax for the previous fiscal year for those fixed assets and the tax amount provisionally calculated with that price as the tax base.
machine translation, not official
**二** 既に賦課した仮算定税額が本算定税額に満たない場合には、第三百八十九条第一項の規定による通知が行われた日以後の納期において、その不足税額を徴収し、既に徴収した仮算定税額が本算定税額を超える場合には、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当するものであること。
art-364/par-8/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-8/item-2
That, if the provisionally calculated tax already assessed falls short of the finally computed tax amount, the shortfall will be collected in the payment period arriving on or after the day on which notice under Article 389, paragraph (1) was given, and, if the provisionally calculated tax already collected exceeds the finally computed tax amount, the overpaid amount will be refunded or appropriated to the local government levies unpaid by the person liable for tax.
machine translation, not official
**第九項** 第二項若しくは第七項の納税通知書又は第三項の課税明細書は、遅くとも、納期限前十日までに納税者に交付しなければならない。
art-364/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-9
The tax notice referred to in paragraph (2) or (7) or the tax details statement referred to in paragraph (3) must be delivered to the taxpayer no later than 10 days before the due date for payment.
machine translation, not official
**第十項** 市町村は、固定資産税を賦課し、及び徴収する場合には、当該納税者に係る都市計画税を併せて賦課し、及び徴収することができる。
art-364/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-10
When assessing and collecting fixed assets tax, a municipality may assess and collect together the city planning tax relating to the taxpayer.
machine translation, not official
### 第三百六十四条の二（仮算定税額に係る固定資産税の修正の申出等） — Application for Revision of Fixed Assets Tax Based on Provisionally Calculated Tax, etc.
caption: machine translation, not official
art-364-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2
**第一項** 前条第五項の固定資産に係る当該年度分の固定資産税額が仮算定税額の二分の一に相当する額に満たないこととなると認められる場合においては、同項の規定によつて当該固定資産に係る固定資産税を徴収されることとなる者は、同条第七項の納税通知書の交付を受けた日から三十日以内に市町村長に同条第五項の規定によつて徴収される固定資産税額の修正を申し出ることができる。
art-364-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-1
If it is found that the fixed assets tax amount for the relevant fiscal year relating to the fixed assets referred to in Article 364, paragraph (5) would fall short of an amount equivalent to one-half of the provisionally calculated tax, the person who is to be charged fixed assets tax on those fixed assets under Article 364, paragraph (5) may, within 30 days from the day on which the person received delivery of the tax notice under Article 364, paragraph (7), apply to the mayor of the municipality to revise the fixed assets tax amount to be collected under Article 364, paragraph (5).
machine translation, not official
**第二項** 前項の規定による修正の申出は、文書をもつてしなければならない。
art-364-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-2
An application for revision under the preceding paragraph must be made in writing.
machine translation, not official
**第三項** 第一項の修正の申出に対する市町村長の決定は、その申出を受理した日から三十日以内にしなければならない。
art-364-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-3
The decision of the mayor of the municipality on an application for revision under paragraph (1) must be made within 30 days from the day on which the application was accepted.
machine translation, not official
**第四項** 第一項の修正の申出に対する決定は、文書で行い、かつ、理由を付けてその申出をした者に交付しなければならない。この場合において、当該申出について相当の理由があると認められるときは、市町村長は、当該固定資産に係る当該年度分の固定資産税額の見積額を基礎として、前条第五項の規定によつて徴収する固定資産税額を修正しなければならない。
art-364-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-4
A decision on an application for revision under paragraph (1) must be made in writing and delivered, with reasons attached, to the person who made the application. In this case, if it is found that there are reasonable grounds for the application, the mayor of the municipality must revise the fixed assets tax amount to be collected under Article 364, paragraph (5) on the basis of the estimated fixed assets tax amount for the relevant fiscal year for the fixed assets.
machine translation, not official
**第五項** 第一項の修正の申出に関する書類を郵便又は信書便で提出した場合における同項の期間の計算については、送付に要した日数は、算入しない。
art-364-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-5
Where documents relating to an application for revision under paragraph (1) are submitted by mail or correspondence delivery, the number of days required for sending is not counted in calculating the period under paragraph (1).
machine translation, not official
**第六項** 第三項の規定による決定については、審査請求をすることができない。
art-364-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-6
A request for review may not be made against a decision under paragraph (3).
machine translation, not official
### 第三百六十五条（固定資産税に係る納期前の納付） — Payment of Fixed Assets Tax before the Payment Period
caption: machine translation, not official
art-365 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365
**第一項** 固定資産税の納税者は、納税通知書に記載された納付額のうち到来した納期に係る納付額に相当する金額の税金を納付しようとする場合においては、当該納期の後の納期に係る納付額に相当する金額の税金をあわせて納付することができる。
art-365/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365/par-1
A taxpayer of fixed assets tax who intends to pay tax in an amount equivalent to the amount payable for a payment period that has arrived, out of the amounts payable stated in the tax notice, may also pay together tax in amounts equivalent to the amounts payable for payment periods after that payment period.
machine translation, not official
**第二項** 前項の規定によつて固定資産税の納税者が当該納期の後の納期に係る納付額に相当する金額の税金を納付した場合においては、市町村は、当該市町村の条例で定める金額の報奨金をその納税者に交付することができる。但し、当該納税者の未納に係る地方団体の徴収金がある場合においては、この限りでない。
art-365/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365/par-2
If a taxpayer of fixed assets tax has paid, under the preceding paragraph, tax in an amount equivalent to the amount payable for a payment period after that payment period, the municipality may grant to the taxpayer a monetary incentive in the amount specified by Municipal Ordinance of the municipality; provided, however, that this does not apply if there are local government levies unpaid by the taxpayer.
machine translation, not official
**第三項** 前項の報奨金の額は、第一項の規定によつて納期前に納付した税額の百分の一に、納期前に係る月数（一月未満の端数がある場合においては、十四日以下は切り捨て、十五日以上は一月とする。）を乗じて得た額をこえることができない。
art-365/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365/par-3
The amount of the monetary incentive under the preceding paragraph may not exceed the amount obtained by multiplying one percent of the amount of tax paid before the payment period under paragraph (1) by the number of months before the payment period (where there is a fraction of less than one month, a fraction of 14 days or less is to be discarded and a fraction of 15 days or more is to be counted as one month).
machine translation, not official
### 第三百六十六条 〔削除 / repealed〕
art-366 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-366
**第一項** 削除
art-366/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-366/par-1
no English for this paragraph
### 第三百六十七条（固定資産税の減免） — Reduction or Exemption of Fixed Assets Tax
caption: machine translation, not official
art-367 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-367
**第一項** 市町村長は、天災その他特別の事情がある場合において固定資産税の減免を必要とすると認める者、貧困に因り生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該市町村の条例の定めるところにより、固定資産税を減免することができる。
art-367/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-367/par-1
The mayor of a municipality may reduce or exempt fixed assets tax, as provided by Municipal Ordinance of the municipality, only for persons who are found to need a reduction or exemption of fixed assets tax in the case of a natural disaster or other special circumstances, persons who receive public or private assistance for living due to poverty, and other persons with special circumstances.
machine translation, not official
### 第三百六十八条（申請又は申告をしなかつたことによる固定資産税の不足税額及び延滞金の徴収） — Collection of Shortfall in Fixed Assets Tax and Delinquency Charges Due to Failure to Make an Application or Report
caption: machine translation, not official
art-368 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368
**第一項** 市町村長は、不動産登記法第三十六条、第三十七条第一項若しくは第二項、第四十二条、第四十七条第一項、第五十一条第一項（共用部分である旨の登記又は団地共用部分である旨の登記がある建物の場合に係る部分を除く。）、第二項若しくは第三項若しくは第五十七条の規定によつて登記所に登記の申請をする義務がある者、第三百八十三条若しくは第七百四十五条第一項において準用する第三百八十三条の規定によつて市町村長若しくは道府県知事に申告をする義務がある者又は第三百九十四条の規定によつて道府県知事若しくは総務大臣に申告をする義務がある者がそのすべき申請又は申告をしなかつたこと又は虚偽の申請又は申告をしたことにより第四百十七条又は第七百四十三条第二項の規定によつて当該固定資産の価格（土地及び家屋にあつては基準年度の価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格（以下「比準価格」と総称する。）を、償却資産にあつては賦課期日における価格をいう。以下同様とする。）を決定し、又は修正したことに基づいてその者に係る固定資産税額に不足税額があることを発見した場合においては、直ちにその不足税額のうちその決定があつた日までの納期に係る分（以下本条において「不足税額」という。）を追徴しなければならない。ただし、不足税額と既に市町村長が徴収した固定資産税額との合計額が第三百四十九条の四又は第三百四十九条の五の規定によつて当該市町村が固定資産税の課税標準とすべき金額に対する固定資産税額を超えることとなる場合においては、当該市町村長が追徴すべき不足税額は、既に徴収した固定資産税額と同条の規定によつて当該市町村が固定資産税の課税標準とすべき金額に対する固定資産税額との差額を限度としなければならない。
art-368/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368/par-1
If the mayor of the municipality discovers that there is a shortfall in the fixed assets tax amount for a person who is obliged to apply to a registry office for registration under the provisions of Article 36, Article 37, paragraph (1) or (2), Article 42, Article 47, paragraph (1), Article 51, paragraph (1) (excluding the part concerning a building for which there is a registration to the effect that it is a common element or a common element of a housing complex), (2) or (3), or Article 57 of the Real Property Registration Act, who is obliged to report to the mayor of the municipality or the prefectural governor under the provisions of Article 383 or Article 383 as applied mutatis mutandis in Article 745, paragraph (1), or who is obliged to report to the prefectural governor or the Minister for Internal Affairs and Communications under the provisions of Article 394, on the basis that the price of the fixed asset (meaning, for land and houses, the base-year price or the price that is to be based on comparison with that price under the proviso to Article 349, paragraph (2), the proviso to Article 349, paragraph (3), Article 349, paragraph (4), the proviso to Article 349, paragraph (5) or Article 349, paragraph (6) (hereinafter collectively referred to as "comparison-based price"), and for depreciable assets, the price on the assessment date; the same applies hereinafter) was determined or corrected under Article 417 or Article 743, paragraph (2) because that person did not make the application or report that the person should have made, or made a false application or report, the mayor must immediately collect additionally the portion of the shortfall that relates to the payment periods up to the day on which the determination was made (hereinafter in this Article referred to as "shortfall"). However, if the total of the shortfall and the fixed assets tax amount already collected by the mayor of the municipality would exceed the fixed assets tax amount on the amount that the municipality should make the tax base of fixed assets tax under Article 349-4 or Article 349-5, the shortfall that the mayor is to collect additionally is limited to the difference between the fixed assets tax amount already collected and the fixed assets tax amount on the amount that the municipality should make the tax base of fixed assets tax under Article 349-5.
machine translation, not official
**第二項** 前項の場合においては、市町村の徴税吏員は、不足税額をその決定があつた日までの納期の数で除して得た額に、第三百六十二条の納期限（納期限の延長があつたときは、その延長された納期限とする。以下固定資産税について同様とする。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該不足税額に係る納税通知書において納付すべきこととされる日までの期間又はその日の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-368/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368/par-2
In the case of the preceding paragraph, a municipal tax collection official must collect the shortfall with an amount of delinquency charge added that is equivalent to the amount calculated by multiplying the amount obtained by dividing the shortfall by the number of payment periods up to the day on which the determination was made by the rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which payment is to be made under the tax notice for the shortfall, or the period until the day on which one month has elapsed from the day following that day), according to the number of days in the period from the day following the due date for payment under Article 362 (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter for fixed assets tax) to the day of payment.
machine translation, not official
**第三項** 市町村長は、納税者が第一項の規定によつて不足税額を追徴されたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-368/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368/par-3
If the mayor of the municipality finds that there are unavoidable grounds for the taxpayer having been charged the shortfall additionally under paragraph (1), the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第三百六十九条（納期限後に納付する固定資産税の延滞金） — Delinquency Charge on Fixed Assets Tax Paid after the Due Date for Payment
caption: machine translation, not official
art-369 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-369
**第一項** 固定資産税の納税者は、第三百六十二条の納期限後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-369/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-369/par-1
A taxpayer of fixed assets tax who pays the tax after the due date for payment under Article 362 must add to the tax amount, and pay, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment to the day of payment.
machine translation, not official
**第二項** 市町村長は、納税者が前項の納期限までに納付しなかつたことについてやむを得ない事由があると認める場合においては、同項の延滞金額を減免することができる。
art-369/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-369/par-2
If the mayor of the municipality finds that there are unavoidable grounds for the taxpayer not having paid by the due date for payment referred to in the preceding paragraph, the mayor may reduce or exempt the amount of delinquency charge referred to in that paragraph.
machine translation, not official
### 第三百七十条 〔削除 / repealed〕
art-370 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-370
**第一項** 削除
art-370/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-370/par-1
no English for this paragraph
## 第三款 督促及び滞納処分 — Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-3/sec-2/subsec-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#ch-3/sec-2/subsec-3
### 第三百七十一条（固定資産税に係る督促） — Demand for Fixed Assets Tax
caption: machine translation, not official
art-371 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-371
**第一項** 納税者が納期限までに固定資産税に係る地方団体の徴収金を完納しない場合においては、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-371/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-371/par-1
If a taxpayer fails to pay in full the local government levies relating to fixed assets tax by the due date for payment, a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある市町村においては、当該市町村の条例で前項に規定する期間と異なる期間を定めることができる。
art-371/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-371/par-2
A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第三百七十二条（固定資産税に係る督促手数料） — Demand Fee for Fixed Assets Tax
caption: machine translation, not official
art-372 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-372
**第一項** 市町村の徴税吏員は、督促状を発した場合においては、当該市町村の条例の定めるところによつて、手数料を徴収することができる。
art-372/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-372/par-1
When a municipal tax collection official has issued a demand letter, the official may collect a fee as provided by the Municipal Ordinance of that municipality.
machine translation, not official
### 第三百七十三条（固定資産税に係る滞納処分） — Delinquent Tax Collection Procedures for Fixed Assets Tax
caption: machine translation, not official
art-373 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373
**第一項** 固定資産税に係る滞納者が次の各号の一に該当するときは、市町村の徴税吏員は、当該固定資産税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-373/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1
If a person delinquent in payment of fixed assets tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment for the local government levies relating to the fixed assets tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る固定資産税に係る地方団体の徴収金を完納しないとき。
art-373/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1/item-1
where the person delinquent in payment has received a demand and has not paid in full the local government levies relating to fixed assets tax that are the subject of the demand by the day on which 10 days have elapsed counting from the day on which the demand letter was issued;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに固定資産税に係る地方団体の徴収金を完納しないとき。
art-373/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1/item-2
where the person delinquent in payment has not paid in full the local government levies relating to fixed assets tax by the due date for payment designated by the notice concerning advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-373/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".
machine translation, not official
**第三項** 固定資産税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、市町村の徴税吏員は、直ちにその財産を差し押えることができる。
art-373/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-3
If, after the due date for payment of local government levies relating to fixed assets tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) arises regarding a person delinquent in payment who has received a demand, a municipal tax collection official may seize the property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、市町村の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る固定資産税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る固定資産税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-373/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-4
If compulsory liquidation procedure has been carried out on the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution, for the delinquent local government levies relating to fixed assets tax, to the enforcement agency (where making a request for share distribution of local government levies relating to fixed assets tax that are claims set out in Article 114, item (i) of the Bankruptcy Act, to the court handling the bankruptcy case relating to the request for share distribution).
machine translation, not official
**第五項** 市町村の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
art-373/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-5
In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (3), if property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.
machine translation, not official
**第六項** 第三百六十四条第五項の規定によつて徴収する固定資産税について滞納処分をする場合においては、当該固定資産について第三百八十九条第一項の規定による通知が行われる日までの間は、財産の換価は、することができない。
art-373/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-6
When carrying out a delinquent tax collection procedure with respect to fixed assets tax collected under Article 364, paragraph (5), property may not be realized until the day on which the notice under Article 389, paragraph (1) is given for the fixed assets.
machine translation, not official
**第七項** 前各項に定めるものその他固定資産税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-373/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
Beyond what is provided for in the preceding paragraphs, the delinquent tax collection procedure for local government levies relating to fixed assets tax is carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
machine translation, not official
**第八項** 第一項から第五項まで及び前項の規定による処分は、当該市町村の区域外においても行うことができる。
art-373/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-8
Dispositions under paragraphs (1) through (5) and the preceding paragraph may also be carried out outside the area of the municipality.
machine translation, not official
### 第三百七十四条（固定資産税に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures for Fixed Assets Tax
caption: machine translation, not official
art-374 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374
**第一項** 固定資産税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-374/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-1
If a taxpayer of fixed assets tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or destroys the taxpayer's property or disposes of it to the detriment of the municipality, falsely increases the encumbrances on the property, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-374/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-374/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-374/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第三百七十四条の二（国税徴収法の例による固定資産税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Fixed Assets Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-374-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374-2
**第一項** 第三百七十三条第七項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-374-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374-2/par-1
In the case of Article 373, paragraph (7), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-374-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第三百七十五条（国税徴収法の例による固定資産税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Concerning Delinquent Tax Collection Procedures for Fixed Assets Tax Carried Out in Accordance with the National Tax Collection Act
caption: machine translation, not official
art-375 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-375/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第三百七十三条第七項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-375/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-1/item-1
if, in the case of Article 373, paragraph (7), the person fails to answer, or makes a false statement, in response to questions by a municipal tax collection official conducted by following the example of the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第三百七十三条第七項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-375/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-1/item-2
if, in the case of Article 373, paragraph (7), the person refuses, obstructs or evades an inspection of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles conducted by a municipal tax collection official by following the example of the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**三** 第三百七十三条第七項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-375/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-1/item-3
if, in the case of Article 373, paragraph (7), the person, without justifiable grounds, fails to comply with a request by a municipal tax collection official for the presentation or submission of articles, made by following the example of the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-375/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第三百七十六条（国税徴収法の例による固定資産税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Relating to Delinquent Tax Collection Procedures for Fixed Assets Tax Following the Example of the National Tax Collection Act
caption: machine translation, not official
art-376 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-376
**第一項** 第三百七十三条第七項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-376/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-376/par-1
In the case of Article 373, paragraph (7), a person who makes a false statement on a matter to be stated to the mayor of the municipality by following the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis in Article 109, paragraph (4) of that Act) is punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第三百七十七条から第三百七十九条まで 〔削除 / repealed〕
art-377-to-379 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-377-to-379
**第一項** 削除
art-377-to-379/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-377-to-379/par-1
no English for this paragraph
## 第四款 固定資産課税台帳 — Subsection 4 Fixed Assets Tax Ledger
heading: machine translation, not official
ch-3/sec-2/subsec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#ch-3/sec-2/subsec-4
### 第三百八十条（固定資産課税台帳等の備付け） — Maintenance of Fixed Assets Tax Ledger, etc.
caption: machine translation, not official
art-380 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380
**第一項** 市町村は、固定資産の状況及び固定資産税の課税標準である固定資産の価格を明らかにするため、固定資産課税台帳を備えなければならない。
art-380/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-1
A municipality must maintain a fixed assets tax ledger in order to make clear the status of fixed assets and the price of fixed assets that is the tax base for fixed assets tax.
machine translation, not official
**第二項** 市町村は、総務省令で定めるところにより、前項の固定資産課税台帳の全部又は一部の備付けを電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下本節において同じ。）の備付けをもつて行うことができる。
art-380/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-2
A municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, maintain all or part of the fixed assets tax ledger referred to in the preceding paragraph by maintaining an electronic or magnetic record (meaning a record made in electronic form, magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer; the same applies hereinafter in this Section).
machine translation, not official
**第三項** 市町村は、第一項の固定資産課税台帳のほか、当該市町村の条例の定めるところによつて、地籍図、土地使用図、土壌分類図、家屋見取図、固定資産売買記録簿その他固定資産の評価に関して必要な資料を備えて逐次これを整えなければならない。
art-380/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-3
In addition to the fixed assets tax ledger referred to in paragraph (1), a municipality must, as provided by the Municipal Ordinance of that municipality, maintain and progressively compile cadastral maps, land use maps, soil classification maps, house sketch maps, fixed assets sale and purchase record books and other materials necessary for the valuation of fixed assets.
machine translation, not official
### 第三百八十一条（固定資産課税台帳の登録事項） — Matters to Be Registered in Fixed Assets Tax Ledger
caption: machine translation, not official
art-381 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381
**第一項** 市町村長は、土地課税台帳に、総務省令で定めるところにより、登記簿に登記されている土地について不動産登記法第二十七条第三号及び第三十四条第一項各号に掲げる登記事項、所有権、質権及び百年より長い存続期間の定めのある地上権の登記名義人の住所及び氏名又は名称並びに当該土地の基準年度の価格又は比準価格（第三百四十三条第二項後段、第四項及び第五項の場合には、これらの規定により固定資産税を課されることとなる者の住所及び氏名又は名称並びにその基準年度の価格又は比準価格）を登録しなければならない。
art-381/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-1
The mayor of the municipality must register in the land tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to land registered in the register, the registered matters listed in Article 27, item (iii) and the items of Article 34, paragraph (1) of the Real Property Registration Act, the address and name or designation of the nominal holder of registration of ownership, pledge and superficies right with a specified duration of more than 100 years, and the base-year price or comparison-based price of that land (in the cases of Article 343, paragraph (2), latter part, and paragraphs (4) and (5), the address and name or designation of the person on whom fixed assets tax is to be imposed under those provisions, and the base-year price or comparison-based price).
machine translation, not official
**第二項** 市町村長は、土地補充課税台帳に、総務省令で定めるところにより、登記簿に登記されていない土地でこの法律の規定により固定資産税を課することができるものの所有者の住所及び氏名又は名称並びにその所在、地番、地目、地積及び基準年度の価格又は比準価格を登録しなければならない。
art-381/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-2
The mayor of the municipality must register in the supplementary land tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to land that is not registered in the register and on which fixed assets tax may be imposed under the provisions of this Act, the address and name or designation of the owner, and the location, lot number, land category, area and base-year price or comparison-based price of that land.
machine translation, not official
**第三項** 市町村長は、家屋課税台帳に、総務省令で定めるところにより、登記簿に登記されている家屋について不動産登記法第二十七条第三号及び第四十四条第一項各号に掲げる登記事項、所有権の登記名義人の住所及び氏名又は名称並びに当該家屋の基準年度の価格又は比準価格（第三百四十三条第二項後段、第四項及び第五項の場合には、これらの規定により固定資産税を課されることとなる者の住所及び氏名又は名称並びにその基準年度の価格又は比準価格）を登録しなければならない。
art-381/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-3
The mayor of the municipality must register in the house tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to houses registered in the register, the registered matters listed in Article 27, item (iii) and the items of Article 44, paragraph (1) of the Real Property Registration Act, the address and name or designation of the nominal holder of registration of ownership, and the base-year price or comparison-based price of that house (in the cases of Article 343, paragraph (2), latter part, and paragraphs (4) and (5), the address and name or designation of the person on whom fixed assets tax is to be imposed under those provisions, and the base-year price or comparison-based price).
machine translation, not official
**第四項** 市町村長は、家屋補充課税台帳に、総務省令で定めるところにより、登記簿に登記されている家屋以外の家屋でこの法律の規定により固定資産税を課することができるものの所有者の住所及び氏名又は名称並びにその所在、家屋番号、種類、構造、床面積及び基準年度の価格又は比準価格を登録しなければならない。
art-381/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-4
The mayor of the municipality must register in the supplementary house tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, with respect to houses other than houses registered in the register and on which fixed assets tax may be imposed under the provisions of this Act, the address and name or designation of the owner, and the location, house number, type, structure, floor area and base-year price or comparison-based price of that house.
machine translation, not official
**第五項** 市町村長は、償却資産課税台帳に、総務省令で定めるところにより、償却資産の所有者（第三百四十三条第九項及び第十項の場合には、これらの規定により所有者とみなされる者とする。第三百八十三条並びに第七百四十二条第一項及び第三項において同じ。）の住所及び氏名又は名称並びにその所在、種類、数量及び価格を登録しなければならない。
art-381/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-5
The mayor of the municipality must register in the depreciable assets tax ledger, as provided by Order of the Ministry of Internal Affairs and Communications, the address and name or designation of the owner of a depreciable asset (in the cases of Article 343, paragraphs (9) and (10), the person deemed to be the owner under those provisions; the same applies in Article 383 and Article 742, paragraphs (1) and (3)), and the location, type, quantity and price of the depreciable asset.
machine translation, not official
**第六項** 市町村長は、前各項に定めるもののほか、第三百四十九条の三、第三百四十九条の三の二又は第三百四十九条の三の四の規定の適用を受ける固定資産については当該固定資産の価格にこれらの規定に定める率を乗じて得た金額を、第三百四十九条の四又は第三百四十九条の五の規定の適用を受ける償却資産についてはこれらの規定により市町村が固定資産税の課税標準とすべき金額を固定資産課税台帳に登録しなければならない。
art-381/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-6
In addition to what is provided for in the preceding paragraphs, the mayor of the municipality must register in the fixed assets tax ledger, for fixed assets subject to the application of Article 349-3, Article 349-3-2 or Article 349-3-4, the amount obtained by multiplying the price of those fixed assets by the rate provided for in those provisions, and for depreciable assets subject to the application of Article 349-4 or Article 349-5, the amount that the municipality is to take as the tax base for fixed assets tax under those provisions.
machine translation, not official
**第七項** 市町村長は、登記簿に登記されるべき土地又は家屋が登記されていないため、又は地目その他登記されている事項が事実と相違するため課税上支障があると認める場合には、当該土地又は家屋の所在地を管轄する登記所にそのすべき登記又は登記されている事項の修正その他の措置をとるべきことを申し出ることができる。この場合において、当該登記所は、その申出を相当と認めるときは、遅滞なく、その申出に係る登記又は登記されている事項の修正その他の措置をとり、その申出を相当でないと認めるときは、遅滞なく、その旨を市町村長に通知しなければならない。
art-381/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-7
If the mayor of the municipality finds that there is an impediment to taxation because land or a house that should be registered in the register is not registered, or because the registered matters, such as the land category, differ from the facts, the mayor may request the registry office having jurisdiction over the location of that land or house to take measures such as making the registration that should be made or correcting the registered matters. In this case, the registry office must, if it finds the request appropriate, without delay take measures such as making the registration pertaining to the request or correcting the registered matters, and if it finds the request inappropriate, without delay notify the mayor of the municipality to that effect.
machine translation, not official
**第八項** 市町村長は、第三百四十三条第七項の規定に基づいて仮換地等、仮使用地、保留地又は換地に係る同条第一項の所有者とみなされる者に対して固定資産税を課する場合には、総務省令で定めるところにより、当該仮換地等、仮使用地、保留地又は換地の所有者とみなされる者の住所、氏名又は名称並びにその所在、地目、地積及び基準年度の価格又は比準価格を別紙に登録して、これを当該仮換地等若しくは換地に対応する従前の土地又は仮使用地若しくは保留地が登録されている土地課税台帳又は土地補充課税台帳に添付しなければならない。この場合において、当該従前の土地又は仮使用地若しくは保留地については、第一項及び第二項の規定にかかわらず、土地課税台帳又は土地補充課税台帳に基準年度の価格又は比準価格を登録することを要しないものとし、当該土地課税台帳又は土地補充課税台帳に添付した別紙は、この法律の規定の適用については、土地補充課税台帳とみなす。
art-381/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-8
When imposing fixed assets tax, based on Article 343, paragraph (7), on a person deemed to be the owner prescribed in paragraph (1) of that Article in respect of provisional replotting land, etc., provisionally used land, reserved land or replotted land, the mayor of the municipality must, as provided by Order of the Ministry of Internal Affairs and Communications, register on a separate sheet the address and name or designation of the person deemed to be the owner of that provisional replotting land, etc., provisionally used land, reserved land or replotted land, and the location, land category, area and base-year price or comparison-based price, and attach it to the land tax ledger or supplementary land tax ledger in which the former land corresponding to that provisional replotting land, etc. or replotted land, or the provisionally used land or reserved land, is registered. In this case, with respect to that former land or provisionally used land or reserved land, notwithstanding paragraphs (1) and (2), it is not necessary to register the base-year price or comparison-based price in the land tax ledger or supplementary land tax ledger, and the separate sheet attached to that land tax ledger or supplementary land tax ledger is deemed to be a supplementary land tax ledger for the purpose of the application of the provisions of this Act.
machine translation, not official
**第九項** 市町村は、総務省令で定めるところにより、前項の別紙の作成を電磁的記録の作成をもつて行うことができる。
art-381/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-9
A municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, prepare the separate sheet referred to in the preceding paragraph by preparing an electronic or magnetic record.
machine translation, not official
### 第三百八十二条（登記所からの通知及びこれに基づく土地課税台帳又は家屋課税台帳への記載） — Notice from Registry Office and Entry in Land Tax Ledger or House Tax Ledger Based on It
caption: machine translation, not official
art-382 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382
**第一項** 登記所は、土地又は建物の表示に関する登記をしたときは、十日以内に、その旨その他総務省令で定める事項を当該土地又は家屋の所在地の市町村長に通知しなければならない。
art-382/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-1
When a registry office has made a registration concerning the description of land or a building, it must, within 10 days, notify the mayor of the municipality in which that land or house is located of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 前項の規定は、次に掲げる場合について準用する。
art-382/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2
The provisions of the preceding paragraph apply mutatis mutandis to the following cases.
machine translation, not official
**一** 所有権、質権若しくは百年より長い存続期間の定めのある地上権の登記又はこれらの登記の抹消、これらの権利の登記名義人の氏名若しくは名称若しくは住所についての変更の登記若しくは更正の登記若しくは百年より長い存続期間を百年より短い存続期間に変更する地上権の変更の登記をした場合（登記簿の表題部に記録した所有者のために所有権の保存の登記をした場合又は当該登記を抹消した場合を除く。）
art-382/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-1
where a registration of ownership, pledge or superficies right with a specified duration of more than 100 years, or the cancellation of such a registration, a registration of change or registration of correction concerning the name or designation or address of the nominal holder of registration of those rights, or a registration of change of a superficies right changing a duration of more than 100 years to a duration of less than 100 years has been made (excluding the case where a registration of preservation of ownership has been made for the owner recorded in the title section of the register, or where that registration has been cancelled);
machine translation, not official
**二** 不動産登記法第七十六条の三第三項の規定による付記をした場合
art-382/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-2
where an annotation has been made under Article 76-3, paragraph (3) of the Real Property Registration Act;
machine translation, not official
**三** 不動産登記法第七十六条の四の規定による符号の表示をした場合
art-382/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-3
where a code has been indicated under Article 76-4 of the Real Property Registration Act;
machine translation, not official
**四** 登記簿の表題部に記録した所有者又は所有権、質権若しくは百年より長い存続期間の定めのある地上権の登記名義人その他総務省令で定める者から不動産登記法第百十九条第六項の申出を受けた場合
art-382/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-4
where a request under Article 119, paragraph (6) of the Real Property Registration Act has been received from the owner recorded in the title section of the register, or the nominal holder of registration of ownership, pledge or superficies right with a specified duration of more than 100 years, or another person specified by Order of the Ministry of Internal Affairs and Communications;
machine translation, not official
**五** 前各号に掲げるもののほか、総務省令で定める場合
art-382/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-5
in addition to those listed in the preceding items, cases specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 市町村長は、第一項（前項（第一号に係る部分に限る。）において準用する場合を含む。）の規定による登記所からの通知を受けた場合には、遅滞なく、当該土地又は家屋についての異動を土地課税台帳又は家屋課税台帳に記載（当該土地課税台帳又は家屋課税台帳の備付けが第三百八十条第二項の規定により電磁的記録の備付けをもつて行われている場合にあつては、記録。以下この項において同じ。）をし、又はこれに記載をされた事項を訂正しなければならない。
art-382/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-3
When the mayor of the municipality has received a notice from the registry office under paragraph (1) (including as applied mutatis mutandis in the preceding paragraph (limited to the part pertaining to item (i))), the mayor must without delay enter changes concerning that land or house in the land tax ledger or house tax ledger (or, where the maintenance of that land tax ledger or house tax ledger is carried out by maintaining an electronic or magnetic record under Article 380, paragraph (2), record them; the same applies hereinafter in this paragraph), or correct the matters entered therein.
machine translation, not official
### 第三百八十二条の二（固定資産課税台帳の閲覧） — Inspection of Fixed Assets Tax Ledger
caption: machine translation, not official
art-382-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2
**第一項** 市町村長は、納税義務者その他の政令で定める者の求めに応じ、固定資産課税台帳のうちこれらの者に係る固定資産として政令で定めるものに関する事項（総務省令で定める事項を除く。以下この項において同じ。）が記載（当該固定資産課税台帳の備付けが第三百八十条第二項の規定により電磁的記録の備付けをもつて行われている場合には、記録。以下この条、次条及び第三百九十四条において同じ。）をされている部分又はその写し（当該固定資産課税台帳の備付けが同項の規定により電磁的記録の備付けをもつて行われている場合には、当該固定資産課税台帳に記録をされている事項を記載した書類。第三百八十七条第三項において同じ。）をこれらの者の閲覧に供しなければならない。ただし、当該部分に記載をされている住所が明らかにされることにより人の生命又は身体に危害を及ぼすおそれがあると認められる場合その他当該部分又はその写しを閲覧に供することが適当でないと認められる場合には、当該部分に総務省令で定める措置を講じたもの又はその写し（当該固定資産課税台帳の備付けが第三百八十条第二項の規定により電磁的記録の備付けをもつて行われている場合には、当該総務省令で定める措置を講じたものに記録をされている事項を記載した書類）を閲覧に供することができる。
art-382-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2/par-1
In response to a request from a person liable for tax or any other person specified by Cabinet Order, the mayor of the municipality must make available for inspection by those persons the portion of the fixed assets tax ledger in which matters concerning the fixed assets specified by Cabinet Order as relating to those persons (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter the same in this paragraph) are entered (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2), recorded; hereinafter the same in this Article, the following Article and Article 394) or a copy of that portion (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under that paragraph, a document stating the matters recorded in the fixed assets tax ledger; the same in Article 387, paragraph (3)). However, where it is found that disclosure of the address entered in that portion could endanger a person's life or body, or where it is otherwise found inappropriate to make that portion or a copy of it available for inspection, the mayor may make available for inspection that portion with measures specified by Order of the Ministry of Internal Affairs and Communications applied to it, or a copy of it (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2), a document stating the matters recorded in the portion with the measures specified by Order of the Ministry of Internal Affairs and Communications applied to it).
machine translation, not official
**第二項** 市町村長は、前項の規定により固定資産課税台帳（同項ただし書の規定による措置を講じたものを含む。以下この項及び第三百八十二条の四において同じ。）又はその写しを閲覧に供する場合には、固定資産課税台帳に記載をされている事項を映像面に表示して閲覧に供することができる。
art-382-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2/par-2
When the mayor of the municipality makes the fixed assets tax ledger (including one to which the measures under the proviso to paragraph (1) of this Article have been applied; hereinafter the same in this paragraph and Article 382-4) or a copy of it available for inspection under the preceding paragraph, the mayor may display the matters entered in the fixed assets tax ledger on a screen for inspection.
machine translation, not official
### 第三百八十二条の三（固定資産課税台帳に記載をされている事項の証明書の交付） — Issuance of Certificates of Matters Entered in the Fixed Assets Tax Ledger
caption: machine translation, not official
art-382-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-3
**第一項** 市町村長は、第二十条の十の規定によるもののほか、政令で定める者の請求があつたときは、これらの者に係る固定資産として政令で定めるものに関して固定資産課税台帳に記載をされている事項のうち政令で定めるものについての証明書を交付しなければならない。ただし、当該証明書に記載されている住所が明らかにされることにより人の生命又は身体に危害を及ぼすおそれがあると認められる場合その他当該証明書を交付することが適当でないと認められる場合には、当該証明書に総務省令で定める措置を講じたものを交付することができる。
art-382-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-3/par-1
In addition to what is provided for in Article 20-10, when requested by a person specified by Cabinet Order, the mayor of the municipality must issue a certificate of those matters, specified by Cabinet Order, among the matters entered in the fixed assets tax ledger concerning the fixed assets specified by Cabinet Order as relating to those persons. However, where it is found that disclosure of the address stated in the certificate could endanger a person's life or body, or where it is otherwise found inappropriate to issue the certificate, the mayor may issue the certificate with measures specified by Order of the Ministry of Internal Affairs and Communications applied to it.
machine translation, not official
### 第三百八十二条の四（固定資産課税台帳の閲覧等の特例） — Special Provisions on Inspection, etc. of the Fixed Assets Tax Ledger
caption: machine translation, not official
art-382-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-4
**第一項** 市町村長は、第三百八十二条の二の規定により固定資産課税台帳若しくはその写しを閲覧に供し、若しくは第三百八十七条第三項若しくは第四項の規定により土地名寄帳若しくは家屋名寄帳若しくはそれらの写しを閲覧に供し、又は第二十条の十若しくは前条の規定により証明書（同条ただし書の規定による措置を講じたものを含む。）を交付する場合において、当該閲覧又は交付に係る固定資産課税台帳又は土地名寄帳若しくは家屋名寄帳に記載（当該固定資産課税台帳又は土地名寄帳若しくは家屋名寄帳の備付けが第三百八十条第二項又は第三百八十七条第二項の規定により電磁的記録の備付けをもつて行われている場合には、記録。以下この条において同じ。）をされている住所が第三百八十二条第二項（第四号に係る部分に限る。）において準用する同条第一項の規定による通知に係る者の住所（総務省令で定めるものに限る。）であるとき（総務省令で定める場合に限る。）は、第二十条の十、第三百八十二条の二、前条並びに第三百八十七条第三項及び第四項の規定にかかわらず、総務省令で定めるところにより、当該固定資産課税台帳若しくは土地名寄帳若しくは家屋名寄帳に当該住所に代わるものとして総務省令で定める事項の記載をしたもの若しくはその写し（当該固定資産課税台帳又は土地名寄帳若しくは家屋名寄帳の備付けが第三百八十条第二項又は第三百八十七条第二項の規定により電磁的記録の備付けをもつて行われている場合には、当該総務省令で定める事項の記載をしたものに記録をされている事項を記載した書類）を閲覧に供し、又は当該証明書に当該住所に代わるものとして総務省令で定める事項を記載したものを交付しなければならない。
art-382-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-4/par-1
When the mayor of the municipality makes the fixed assets tax ledger or a copy of it available for inspection under Article 382-2, makes an owner-indexed land ledger or owner-indexed house ledger, or a copy of either, available for inspection under Article 387, paragraph (3) or (4), or issues a certificate (including one to which the measures under the proviso to the preceding Article have been applied) under Article 20-10 or the preceding Article, and the address entered (where the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2) or Article 387, paragraph (2), recorded; hereinafter the same in this Article) in the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger concerned in that inspection or issuance is the address (limited to one specified by Order of the Ministry of Internal Affairs and Communications) of a person to whom a notice under Article 382, paragraph (1) as applied mutatis mutandis in Article 382, paragraph (2) (limited to the part relating to item (iv)) relates (limited to cases specified by Order of the Ministry of Internal Affairs and Communications), the mayor must, notwithstanding Article 20-10, Article 382-2, the preceding Article and Article 387, paragraphs (3) and (4), and as provided by Order of the Ministry of Internal Affairs and Communications, make available for inspection the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger in which the matters specified by Order of the Ministry of Internal Affairs and Communications have been entered in place of that address, or a copy of it (where the fixed assets tax ledger, owner-indexed land ledger or owner-indexed house ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2) or Article 387, paragraph (2), a document stating the matters recorded in the ledger in which the matters specified by Order of the Ministry of Internal Affairs and Communications have been recorded), or issue the certificate stating the matters specified by Order of the Ministry of Internal Affairs and Communications in place of that address.
machine translation, not official
### 第三百八十三条（固定資産の申告） — Reporting of Fixed Assets
caption: machine translation, not official
art-383 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383
**第一項** 固定資産税の納税義務がある償却資産の所有者（第三百八十九条第一項の規定によつて道府県知事若しくは総務大臣が評価すべき償却資産又は第七百四十二条第一項若しくは第三項の規定によつて道府県知事が指定した償却資産の所有者を除く。）は、総務省令の定めるところによつて、毎年一月一日現在における当該償却資産について、その所在、種類、数量、取得時期、取得価額、耐用年数、見積価額その他償却資産課税台帳の登録及び当該償却資産の価格の決定に必要な事項を一月三十一日までに当該償却資産の所在地の市町村長に申告しなければならない。
art-383/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383/par-1
The owner of a depreciable asset on which there is fixed assets tax liability (excluding the owner of a depreciable asset to be valued by the prefectural governor or the Minister for Internal Affairs and Communications under Article 389, paragraph (1), or of a depreciable asset designated by the prefectural governor under Article 742, paragraph (1) or (3)) must, as provided by Order of the Ministry of Internal Affairs and Communications, report to the mayor of the municipality in which the depreciable asset is located, by January 31, the location, type, quantity, time of acquisition, acquisition cost, useful life, estimated price and other matters necessary for registration in the depreciable assets tax ledger and for determining the price of the depreciable asset, with respect to the depreciable asset as of January 1 of each year.
machine translation, not official
### 第三百八十四条
art-384 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384
**第一項** 市町村長は、住宅用地の所有者に、当該市町村の条例の定めるところによつて、当該年度に係る賦課期日現在における当該住宅用地について、その所在及び面積、その上に存する家屋の床面積及び用途、その上に存する住居の数その他固定資産税の賦課徴収に関し必要な事項を申告させることができる。ただし、当該年度の前年度に係る賦課期日における当該住宅用地の所有者が引き続き当該住宅用地を所有し、かつ、その申告すべき事項に異動がない場合は、この限りでない。
art-384/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384/par-1
The mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have the owner of residential land report, with respect to the residential land as of the assessment date for the relevant fiscal year, its location and area, the floor area and use of the houses on it, the number of dwellings on it and other matters necessary for the assessment and collection of fixed assets tax. However, this does not apply if the owner of the residential land on the assessment date for the previous fiscal year of the relevant fiscal year continues to own the residential land and there is no change in the matters to be reported.
machine translation, not official
**第二項** 市町村長は、当該年度に係る賦課期日において住宅用地から住宅用地以外の土地への変更があり、かつ、当該土地の所有者が当該年度の前年度に係る賦課期日から引き続き当該土地を所有している場合には、当該土地の所有者に、当該市町村の条例の定めるところによつて、その旨を申告させることができる。
art-384/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384/par-2
If there has been a change from residential land to land other than residential land on the assessment date for the relevant fiscal year, and the owner of the land has continued to own the land since the assessment date for the previous fiscal year of the relevant fiscal year, the mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have the owner of the land report to that effect.
machine translation, not official
### 第三百八十四条の二
art-384-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-2
**第一項** 市町村長は、被災住宅用地の所有者等が第三百四十九条の三の三第一項の規定の適用を受けようとする場合、被災住宅用地の共有者等が同条第二項において準用する同条第一項の規定の適用を受けようとする場合、特定仮換地等に対応する従前の土地の所有者である被災住宅用地の所有者等が同条第三項の規定により読み替えて適用される同条第一項の規定の適用を受けようとする場合又は特定仮換地等に対応する従前の土地の所有者若しくは共有者である被災住宅用地の共有者等が同条第四項において準用する同条第三項の規定により読み替えて適用される同条第一項の規定の適用を受けようとする場合には、その者に、当該市町村の条例の定めるところにより、その旨を申告させることができる。
art-384-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-2/par-1
The mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have the following persons report to that effect: an owner, etc. of disaster-stricken residential land who intends to receive the application of Article 349-3-3, paragraph (1); a co-owner, etc. of disaster-stricken residential land who intends to receive the application of Article 349-3-3, paragraph (1) as applied mutatis mutandis in Article 349-3-3, paragraph (2); an owner, etc. of disaster-stricken residential land who is the owner of the former land corresponding to specified provisional replotting land, etc. and who intends to receive the application of Article 349-3-3, paragraph (1) as applied with replacement of terms under Article 349-3-3, paragraph (3); or a co-owner, etc. of disaster-stricken residential land who is the owner or co-owner of the former land corresponding to specified provisional replotting land, etc. and who intends to receive the application of Article 349-3-3, paragraph (1) as applied with replacement of terms under Article 349-3-3, paragraph (3) as applied mutatis mutandis in Article 349-3-3, paragraph (4).
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### 第三百八十四条の三
art-384-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-3
**第一項** 市町村長は、その市町村内の土地又は家屋について、登記簿又は土地補充課税台帳若しくは家屋補充課税台帳に所有者として登記又は登録がされている個人が死亡している場合における当該土地又は家屋を所有している者（以下この条及び第三百八十六条において「現所有者」という。）に、当該市町村の条例で定めるところにより、現所有者であることを知つた日の翌日から三月を経過した日以後の日までに、当該現所有者の住所及び氏名又は名称その他固定資産税の賦課徴収に関し必要な事項を申告させることができる。
art-384-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-3/par-1
The mayor of the municipality may, as provided by Municipal Ordinance of the municipality, have a person who owns land or a house in the municipality where an individual registered or recorded as the owner in the register or the supplementary land tax ledger or supplementary house tax ledger is deceased (hereinafter in this Article and Article 386 referred to as "current owner") report, by a date on or after the day on which three months have elapsed from the day following the day on which the person learned that the person is the current owner, the current owner's address and name or title and other matters necessary for the assessment and collection of fixed assets tax.
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### 第三百八十五条（固定資産に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Relating to Fixed Assets
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art-385 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-385
**第一項** 第三百八十三条から前条までの規定により申告すべき事項について虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-385/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-385/par-1
If a person makes a false report on matters that must be reported under the provisions of Article 383 through the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
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**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-385/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-385/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第三百八十六条（固定資産に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Fixed Assets
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art-386 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-386
**第一項** 市町村は、固定資産の所有者（第三百四十三条第九項及び第十項の場合には、これらの規定により所有者とみなされる者とする。第三百九十三条及び第三百九十四条において同じ。）が第三百八十三条若しくは第三百八十四条の規定により、又は現所有者が第三百八十四条の三の規定により申告すべき事項について正当な事由がなくて申告をしなかつた場合には、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-386/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-386/par-1
A municipality may establish a provision in a Municipal Ordinance of the municipality to impose a non-penal fine of not more than 100,000 yen on the owner of fixed assets (in the cases of Article 343, paragraphs (9) and (10), a person deemed to be the owner under those provisions; the same applies in Article 393 and Article 394) who, without justifiable grounds, has failed to report matters that must be reported under the provisions of Article 383 or Article 384, or on a current owner who, without justifiable grounds, has failed to report matters that must be reported under the provisions of Article 384-3.
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### 第三百八十七条（土地名寄帳及び家屋名寄帳） — Owner-Indexed Land Ledger and Owner-Indexed House Ledger
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art-387 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387
**第一項** 市町村は、その市町村内の土地及び家屋について、固定資産課税台帳に基づいて、総務省令で定めるところによつて、土地名寄帳及び家屋名寄帳を備えなければならない。
art-387/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-1
A municipality must keep, for the land and houses in the municipality, an owner-indexed land ledger and an owner-indexed house ledger, based on the fixed assets tax ledger and as provided by Order of the Ministry of Internal Affairs and Communications.
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**第二項** 市町村は、総務省令で定めるところにより、前項の土地名寄帳又は家屋名寄帳の備付けを電磁的記録の備付けをもつて行うことができる。
art-387/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-2
A municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, keep the owner-indexed land ledger or owner-indexed house ledger referred to in the preceding paragraph by keeping electronic or magnetic records.
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**第三項** 市町村長は、納税義務者から第三百八十二条の二第一項の規定による求めがあつたときは、土地名寄帳又は家屋名寄帳に固定資産課税台帳の登録事項と同一の事項が記載（当該土地名寄帳又は家屋名寄帳の備付けが前項の規定により電磁的記録の備付けをもつて行われている場合にあつては、記録。次項において同じ。）をされている場合に限り、同条第一項の規定により当該納税義務者の閲覧に供するものとされる固定資産課税台帳又はその写しに代えて、土地名寄帳若しくはその写し（当該土地名寄帳の備付けが前項の規定により電磁的記録の備付けをもつて行われている場合にあつては、当該土地名寄帳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。）又は家屋名寄帳若しくはその写し（当該家屋名寄帳の備付けが前項の規定により電磁的記録の備付けをもつて行われている場合にあつては、当該家屋名寄帳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。）を当該納税義務者の閲覧に供することができる。
art-387/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-3
When a person liable for tax makes a request under Article 382-2, paragraph (1), the mayor of the municipality may, only where the same matters as those registered in the fixed assets tax ledger are entered in the owner-indexed land ledger or owner-indexed house ledger (where the owner-indexed land ledger or owner-indexed house ledger is kept by keeping electronic or magnetic records under the preceding paragraph, recorded; the same in the following paragraph), make available for inspection by the person liable for tax, in place of the fixed assets tax ledger or a copy of it that is to be made available for inspection by the person liable for tax under paragraph (1) of that Article, the owner-indexed land ledger or a copy of it (where the owner-indexed land ledger is kept by keeping electronic or magnetic records under the preceding paragraph, a document stating the matters recorded in the owner-indexed land ledger; the same in the following paragraph) or the owner-indexed house ledger or a copy of it (where the owner-indexed house ledger is kept by keeping electronic or magnetic records under the preceding paragraph, a document stating the matters recorded in the owner-indexed house ledger; the same in the following paragraph).
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**第四項** 市町村長は、前項の規定により土地名寄帳若しくはその写し又は家屋名寄帳若しくはその写しを閲覧に供する場合においては、土地名寄帳又は家屋名寄帳に記載をされている事項を映像面に表示して閲覧に供することができる。
art-387/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-4
When the mayor of the municipality makes the owner-indexed land ledger or a copy of it, or the owner-indexed house ledger or a copy of it, available for inspection under the preceding paragraph, the mayor may display the matters entered in the owner-indexed land ledger or owner-indexed house ledger on a screen for inspection.
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## 第五款 固定資産の評価及び価格の決定 — Subsection 5 Valuation of Fixed Assets and Determination of Prices
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ch-3/sec-2/subsec-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#ch-3/sec-2/subsec-5
### 第三百八十八条（固定資産税に係る総務大臣の任務） — Duties of the Minister for Internal Affairs and Communications Relating to Fixed Assets Tax
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art-388 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388
**第一項** 総務大臣は、固定資産の評価の基準並びに評価の実施の方法及び手続（以下「固定資産評価基準」という。）を定め、これを告示しなければならない。この場合において、固定資産評価基準には、その細目に関する事項について道府県知事が定めなければならない旨を定めることができる。
art-388/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
The Minister for Internal Affairs and Communications must establish the standards for the valuation of fixed assets and the method and procedures for implementing the valuation (hereinafter referred to as "fixed asset valuation standards") and give public notice of them. In this case, the fixed asset valuation standards may provide that the prefectural governor is to establish the matters concerning their details.
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**第二項** 総務大臣は、前項の固定資産評価基準を定めようとするときは、地方財政審議会の意見を聴かなければならない。
art-388/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-2
When intending to establish the fixed asset valuation standards referred to in the preceding paragraph, the Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council.
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**第三項** 総務大臣は、地籍図、土地使用図、土壌分類図、家屋見取図、固定資産売買記録簿その他固定資産の評価に関する資料及び固定資産税の統計を作成するための標準様式を定めて、これを市町村長に示さなければならない。
art-388/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-3
The Minister for Internal Affairs and Communications must establish standard forms for preparing cadastral maps, land use maps, soil classification maps, house sketch maps, fixed asset sales records and other materials concerning the valuation of fixed assets, and statistics on fixed assets tax, and present them to the mayors of municipalities.
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**第四項** 総務大臣は、固定資産の評価に関して市町村長に対し、左の各号に掲げる技術的援助を与えなければならない。
art-388/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-4
The Minister for Internal Affairs and Communications must give the mayors of municipalities the technical assistance set out in the following items with regard to the valuation of fixed assets.
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**一** 市町村の固定資産評価員が固定資産を評価するために必要な評価の手引その他の資料を作成すること。
art-388/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-4/item-1
preparing valuation manuals and other materials necessary for fixed asset valuers of municipalities to value fixed assets;
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**二** 市町村の固定資産評価員が評価をすることが著しく困難である固定資産の評価について市町村長から助言を求められた場合において助言を与えること。
art-388/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-4/item-2
giving advice, where the mayor of a municipality seeks advice on the valuation of fixed assets that it is extremely difficult for the municipality's fixed asset valuers to value.
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### 第三百八十九条（道府県知事又は総務大臣の評価の権限等） — Powers of Valuation of the Prefectural Governor or the Minister for Internal Affairs and Communications, etc.
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art-389 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
**第一項** 道府県知事（次に掲げる固定資産について関係市町村が二以上の道府県に係るときは、総務大臣。以下この条において同じ。）は、次に掲げる固定資産について、固定資産評価基準により、第四百九条第一項から第三項までの規定の例により評価を行つた後、総務省令で定めるところにより、当該固定資産が所在するものとされる市町村並びにその価格及び第三百四十九条の三、第三百四十九条の三の二又は第三百四十九条の三の四の規定の適用を受ける固定資産についてはその価格にそれぞれこれらの規定に定める率を乗じて得た額（以下固定資産税について「価格等」という。）を決定し、決定した価格等を当該市町村に配分し、毎年三月三十一日までに当該市町村の長に通知しなければならない。ただし、災害その他特別の事情がある場合には、四月一日以後に通知することができる。
art-389/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
The prefectural governor (or, where the relevant municipalities for the fixed assets listed below span two or more prefectures, the Minister for Internal Affairs and Communications; the same applies hereinafter in this Article) must, after valuing the following fixed assets in accordance with the fixed asset valuation standards in accordance with the rules of Article 409, paragraphs (1) through (3), determine, as provided by Ministerial Order, the municipality in which each fixed asset is deemed to be located, its price, and, for fixed assets to which Article 349-3, Article 349-3-2 or Article 349-3-4 applies, the amount obtained by multiplying the price by the respective rate prescribed in those provisions (hereinafter referred to as the "price, etc." in relation to fixed assets tax), distribute the determined price, etc. to that municipality, and notify the mayor of that municipality by March 31 each year; provided, however, that in the case of disasters or other special circumstances, notice may be given on or after April 1.
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**一** 総務省令で定める船舶、車両その他の移動性償却資産又は可動性償却資産で二以上の市町村にわたつて使用されるもののうち総務大臣が指定するもの
art-389/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1/item-1
vessels, vehicles and other mobile depreciable assets or movable depreciable assets specified by Ministerial Order that are used across two or more municipalities, as designated by the Minister for Internal Affairs and Communications;
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**二** 鉄道、軌道、発電、送電、配電若しくは電気通信の用に供する固定資産又は二以上の市町村にわたつて所在する固定資産で、その全体を一の固定資産として評価しなければ適正な評価ができないと認められるもののうち総務大臣が指定するもの
art-389/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1/item-2
fixed assets used for railways, tramways, power generation, power transmission, power distribution or telecommunications, or fixed assets located across two or more municipalities that are found to be incapable of proper valuation unless the whole is valued as a single fixed asset, in either case as designated by the Minister for Internal Affairs and Communications.
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**第二項** 市町村長は、前項の規定による通知を受けた場合には、遅滞なく、当該市町村に配分された固定資産の価格等を固定資産課税台帳に登録しなければならない。
art-389/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-2
Upon receiving the notice under the preceding paragraph, the mayor of a municipality must, without delay, register the price, etc. of the fixed assets distributed to that municipality in the fixed assets tax ledger.
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**第三項** 前項の場合において、第一項第一号の償却資産に係る価格等の配分の通知を受けた市町村長は、当該償却資産がその通知のあつた日前に登録されていなかつたときは、新たに第三百八十一条第五項に規定する登録事項を登録しなければならない。
art-389/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-3
In the case referred to in the preceding paragraph, where the mayor of a municipality who has received notice of the distribution of the price, etc. for depreciable assets under paragraph (1), item (i) finds that the depreciable asset had not been registered before the date of that notice, the mayor must newly register the matters for registration prescribed in Article 381, paragraph (5).
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**第四項** 市町村長は、第一項の規定により道府県知事がした価格等の配分が当該市町村に著しく不利益であると認める場合には、道府県知事に対して、事由を具してその配分の調整を申し出ることができる。
art-389/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-4
Where the mayor of a municipality finds that the distribution of the price, etc. made by the prefectural governor under paragraph (1) is extremely disadvantageous to that municipality, the mayor may apply to the prefectural governor, setting out the grounds, for adjustment of the distribution.
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**第五項** 道府県知事は、第四百九条第一項から第三項までの規定による市町村における固定資産の評価が固定資産評価基準により行われていないと認める場合には、第一項の規定により当該市町村に配分される当該固定資産の価格等について必要な調整を加えることができる。
art-389/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-5
Where the prefectural governor finds that the valuation of fixed assets in a municipality under Article 409, paragraphs (1) through (3) has not been carried out in accordance with the fixed asset valuation standards, the governor may make necessary adjustments to the price, etc. of those fixed assets distributed to that municipality under paragraph (1).
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**第六項** 総務大臣は、次に掲げる場合には、地方財政審議会の意見を聴かなければならない。
art-389/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6
The Minister for Internal Affairs and Communications must hear the opinions of the Local Finance Council:
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**一** 第一項第一号又は第二号の規定による固定資産の指定をしようとするとき。
art-389/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6/item-1
when intending to designate fixed assets under paragraph (1), item (i) or (ii);
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**二** 第一項の規定による固定資産の価格等の決定及び配分をしようとするとき。
art-389/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6/item-2
when intending to determine and distribute the price, etc. of fixed assets under paragraph (1);
machine translation, not official
**三** 第四項の規定による固定資産の価格等の配分の調整の申出を受けたとき。
art-389/par-6/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6/item-3
when receiving an application for adjustment of the distribution of the price, etc. of fixed assets under paragraph (4);
machine translation, not official
**四** 前項の規定による固定資産の価格等の配分の調整をしようとするとき。
art-389/par-6/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6/item-4
when intending to adjust the distribution of the price, etc. of fixed assets under the preceding paragraph.
machine translation, not official
### 第三百九十条（審査請求の手続における地方財政審議会の意見の聴取） — Hearing of the Opinion of the Local Finance Council in Procedures for Requests for Review
caption: machine translation, not official
art-390 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-390
**第一項** 総務大臣は、前条第一項の規定による固定資産の価格等の決定又は配分についての審査請求に対する裁決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。
art-390/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-390/par-1
When the Minister for Internal Affairs and Communications intends to make a ruling on a request for review concerning the determination or distribution of the price, etc. of fixed assets under Article 389, paragraph (1), the Minister must hear the opinion of the Local Finance Council.
machine translation, not official
### 第三百九十一条から第三百九十二条まで 〔削除 / repealed〕
art-391-to-392 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-391-to-392
**第一項** 削除
art-391-to-392/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-391-to-392/par-1
no English for this paragraph
### 第三百九十三条（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知） — Notice to Taxpayers of the Price, etc. of Fixed Assets by the Prefectural Governor or the Minister for Internal Affairs and Communications
caption: machine translation, not official
art-393 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393
**第一項** 道府県知事又は総務大臣は、第三百八十九条第一項の規定により固定資産の価格等を決定した場合には、遅滞なく、当該価格等を当該固定資産の所有者に通知しなければならない。
art-393/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-1
Where the prefectural governor or the Minister for Internal Affairs and Communications has determined the price, etc. of fixed assets under Article 389, paragraph (1), the governor or the Minister must, without delay, notify the owner of the fixed assets of that price, etc.
machine translation, not official
**第二項** 道府県知事又は総務大臣は、次条の規定による申告をした固定資産の所有者（当該申告を第七百四十七条の二第一項の規定により行つた者に限る。以下この項において同じ。）が、前項の規定により当該所有者に通知すべき価格等について、電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。以下この項において同じ。）により通知を受けることを希望する旨の申出をした場合には、当該価格等を電磁的方法により当該所有者に通知しなければならない。
art-393/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-2
Where the owner of a fixed asset who has made a declaration under the following Article (limited to a person who made that declaration under Article 747-2, paragraph (1); the same applies hereinafter in this paragraph) has applied to be notified, by electronic or magnetic means (meaning means using an electronic data processing system or other means utilizing information and communications technology that are specified by Ministerial Order; the same applies hereinafter in this paragraph), of the price, etc. to be notified to that owner under the preceding paragraph, the prefectural governor or the Minister for Internal Affairs and Communications must notify that owner of the price, etc. by electronic or magnetic means.
machine translation, not official
**第三項** 前項の規定により行われた通知は、同項に規定する固定資産の所有者の使用に係る電子計算機（入出力装置を含む。）に備えられたファイルへの記録がされた時に当該所有者に到達したものとみなす。
art-393/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-3
A notice given under the preceding paragraph is deemed to have reached the owner of the fixed assets prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including input-output devices) used by that owner.
machine translation, not official
### 第三百九十四条（道府県知事又は総務大臣によつて評価される固定資産の申告） — Declaration of Fixed Assets Valued by the Prefectural Governor or the Minister for Internal Affairs and Communications
caption: machine translation, not official
art-394 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
**第一項** 第三百八十九条第一項の規定によつて道府県知事又は総務大臣が評価すべき固定資産の所有者で固定資産税の納税義務があるものは、総務省令の定めるところによつて、毎年一月一日現在における当該固定資産について、固定資産課税台帳に登録されるべき事項及びこれに記載をされている事項その他固定資産の評価に必要な事項を一月三十一日までに、道府県知事又は総務大臣に申告しなければならない。
art-394/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394/par-1
The owner of a fixed asset to be valued by the prefectural governor or the Minister for Internal Affairs and Communications under Article 389, paragraph (1), who has a tax liability for fixed assets tax, must, as provided by Ministerial Order, declare to the prefectural governor or the Minister, by January 31 each year, with respect to that fixed asset as of January 1 of each year, the matters to be registered in the fixed assets tax ledger, the matters entered therein, and other matters necessary for the valuation of the fixed asset.
machine translation, not official
### 第三百九十五条（道府県知事又は総務大臣が評価する固定資産に係る申告の義務違反に関する罪） — Offenses Relating to Breach of the Obligation to Declare Fixed Assets Valued by the Prefectural Governor or the Minister for Internal Affairs and Communications
caption: machine translation, not official
art-395 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-395
**第一項** 前条の規定により申告すべき事項について申告をせず、又は虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-395/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-395/par-1
If a person fails to make a declaration on the matters to be declared under the preceding Article or makes a false declaration, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-395/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-395/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第三百九十六条（道府県の職員及び総務省の職員の固定資産税に関する調査に係る質問検査権） — Power of Prefectural Officials and Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Concerning Fixed Assets Tax
caption: machine translation, not official
art-396 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396
**第一項** 第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査、第四百一条第四号の助言又は第四百十九条第一項の勧告のために必要がある場合には道府県の職員で道府県知事が指定する者（以下この条及び第三百九十七条において「道府県指定職員」という。）、第三百八十八条第四項第二号の助言、第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査又は第四百二十二条の二第一項の指示のために必要がある場合には総務省の職員で総務大臣が指定する者（以下この条から第三百九十七条までにおいて「総務省指定職員」という。）は、それぞれ次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-396/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1
Where necessary for an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), the advice under Article 401, item (iv) or the recommendation under Article 419, paragraph (1), a prefectural official designated by the prefectural governor (hereinafter in this Article and Article 397 referred to as a "designated prefectural official"), and where necessary for the advice under Article 388, paragraph (4), item (ii), an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1) or the instruction under Article 422-2, paragraph (1), an official of the Ministry of Internal Affairs and Communications designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 397 referred to as an "official designated by the Minister for Internal Affairs and Communications"), may, respectively, question the following persons, or inspect the books and documents and other articles relating to the business of the persons listed in items (i) through (iii), or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-396/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 前号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-396/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-2
a person found to be obliged to provide money or goods to the person listed in the preceding item;
machine translation, not official
**三** 第一号に掲げる者にその者の所有に係る家屋を引き渡したと認められる者
art-396/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-3
a person found to have delivered to the person listed in item (i) a house owned by that person;
machine translation, not official
**四** 前三号に掲げる者以外の者で当該固定資産税の賦課徴収に関し直接関係があると認められる者
art-396/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-4
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of that fixed assets tax.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人とする分割に係る分割承継法人及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、同項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-396/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-2
A successor corporation in a company split relating to a split in which the person listed in item (i) of the preceding paragraph is the splitting corporation, and a splitting corporation relating to a split in which the person listed in that item is the successor corporation in a company split, are to be included in the persons found to be obliged to provide money or goods prescribed in item (ii) of that paragraph.
machine translation, not official
**第三項** 第一項の場合には、当該道府県指定職員又は総務省指定職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-396/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-3
In the case referred to in paragraph (1), the designated prefectural official or the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving his or her status and present it when requested by a person concerned.
machine translation, not official
**第四項** 道府県指定職員又は総務省指定職員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-396/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-4
A designated prefectural official or an official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 第一項又は前項の規定による道府県指定職員又は総務省指定職員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-396/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-5
The authority of a designated prefectural official or an official designated by the Minister for Internal Affairs and Communications under the provisions of paragraph (1) or the preceding paragraph must not be construed as having been granted for criminal investigation.
machine translation, not official
### 第三百九十六条の二（総務省の職員の固定資産税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Concerning Fixed Assets Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-396-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2
**第一項** 総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第三百九十六条の四までにおいて「納税義務者」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第三百九十六条の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人（税理士法第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
art-396-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person listed in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 396-4 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 396-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection), that tax representative) of that fact and of the following matters.
machine translation, not official
**一** 質問検査等を行う実地の調査（以下この項及び第三項において単に「調査」という。）を開始する日時
art-396-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-1
the date and time of commencement of the on-site examination in which questioning, inspection, etc. are to be conducted (hereinafter in this paragraph and paragraph (3) simply referred to as the "examination");
machine translation, not official
**二** 調査を行う場所
art-396-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-2
the place where the examination is to be conducted;
machine translation, not official
**三** 調査の目的
art-396-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-3
the purpose of the examination;
machine translation, not official
**四** 固定資産税に関する調査である旨
art-396-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-4
that it is an examination concerning fixed assets tax;
machine translation, not official
**五** 調査の対象となる期間
art-396-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-5
the period subject to the examination;
machine translation, not official
**六** 調査の対象となる帳簿書類その他の物件
art-396-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-6
the books and documents or other articles subject to the examination;
machine translation, not official
**七** その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
art-396-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-7
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
machine translation, not official
**第二項** 総務大臣は、前項の規定による通知を受けた納税義務者から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。
art-396-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-2
Where a person liable for tax who has received notice under the preceding paragraph requests, giving reasonable grounds, a change to the matters listed in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
machine translation, not official
**第三項** 第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について第三百八十八条第四項第二号の助言、第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査又は第四百二十二条の二第一項の指示のために必要があることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、第一項の規定は、当該事項に関する質問検査等については、適用しない。
art-396-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-3
The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. concerning matters other than those listed in items (iii) through (vi) of that paragraph relating to the examination, where, through that examination, it has become necessary to do so for the advice under Article 388, paragraph (4), item (ii), an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), or the instruction under Article 422-2, paragraph (1). In this case, the provisions of paragraph (1) do not apply to questioning, inspection, etc. concerning those matters.
machine translation, not official
**第四項** 納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合として総務省令で定める場合に該当するときは、当該納税義務者への第一項の規定による通知は、当該税務代理人に対してすれば足りる。
art-396-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-4
Where a person liable for tax has a tax representative, and the case falls under those specified by Ministerial Order as cases where the person liable for tax has consented, it suffices to give the notice under paragraph (1) to that person liable for tax by giving it to that tax representative.
machine translation, not official
**第五項** 納税義務者について税務代理人が数人ある場合において、当該納税義務者がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。
art-396-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-5
Where a person liable for tax has several tax representatives, and the case falls under those specified by Ministerial Order as cases where the person liable for tax has designated a representative tax representative from among those tax representatives, it suffices to give the notice under paragraph (1) to those tax representatives by giving it to that representative tax representative.
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### 第三百九十六条の三（事前通知を要しない場合） — Cases Not Requiring Advance Notice
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art-396-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-3
**第一項** 前条第一項の規定にかかわらず、総務大臣が調査の相手方である納税義務者の過去の調査結果の内容又はその営む事業内容に関する情報その他総務大臣が保有する情報に鑑み、違法又は不当な行為を容易にし、正確な事実の把握を困難にするおそれその他固定資産税に関する調査の適正な遂行に支障を及ぼすおそれがあると認める場合には、同項の規定による通知を要しない。
art-396-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-3/par-1
Notwithstanding paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of information held by the Minister, such as the content of the results of past examinations of the person liable for tax who is the subject of the examination or information on the content of the business the person conducts, that there is a risk of facilitating unlawful or improper acts or making it difficult to ascertain accurate facts, or any other risk of hindering the proper conduct of examinations concerning fixed assets tax, notice under that paragraph is not required.
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### 第三百九十六条の四（総務省の職員の固定資産税に関する調査の終了の際の手続） — Procedures Upon Conclusion of Examinations Concerning Fixed Assets Tax by Officials of the Ministry of Internal Affairs and Communications
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art-396-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4
**第一項** 総務大臣は、調査が第三百八十八条第四項第二号の助言のための調査である場合には、当該調査の終了時において、当該納税義務者に対し、当該調査が終了した旨を書面により通知するものとする。
art-396-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-1
Where the examination is an examination for the advice under Article 388, paragraph (4), item (ii), the Minister for Internal Affairs and Communications is to notify that person liable for tax in writing, upon conclusion of that examination, that the examination has concluded.
machine translation, not official
**第二項** 総務大臣は、調査が第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査である場合であつて、実地の調査を行つた結果、価格等の決定又は決定された価格等の修正（以下この項及び次項において「価格等の決定等」という。）をすべきと認められないときは、納税義務者であつて当該実地の調査において質問検査等の相手方となつた者に対し、その時点において価格等の決定等をすべきと認められない旨を書面により通知するものとする。
art-396-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-2
Where the examination is an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), and, as a result of an on-site examination, determination of the price, etc. or revision of a determined price, etc. (hereinafter in this paragraph and the following paragraph referred to as "setting, etc. of the price, etc.") is not found to be warranted, the Minister for Internal Affairs and Communications is to notify in writing a person liable for tax who became the subject of questioning, inspection, etc. in that on-site examination that, at that point in time, setting, etc. of the price, etc. is not found to be warranted.
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**第三項** 総務大臣は、前項に規定する場合であつて、当該調査の結果、価格等の決定等をすべきと認められるときは、当該納税義務者に対し、その時点において価格等の決定等をすべきと認められる旨及びその理由を説明するものとする。
art-396-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-3
In the case prescribed in the preceding paragraph, where, as a result of the examination, setting, etc. of the price, etc. is found to be warranted, the Minister for Internal Affairs and Communications is to explain to that person liable for tax that, at that point in time, setting, etc. of the price, etc. is found to be warranted, and the reasons.
machine translation, not official
**第四項** 総務大臣は、調査が第四百二十二条の二第一項の指示のための調査である場合であつて、実地の調査を行つた結果、市町村における固定資産の価格の決定が固定資産評価基準により行われていると認められるときは、納税義務者であつて当該実地の調査において質問検査等の相手方となつた者に対し、その時点において市町村における固定資産の価格の決定が固定資産評価基準により行われていると認められる旨を書面により通知するものとする。
art-396-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-4
Where the examination is an examination for the instruction under Article 422-2, paragraph (1), and, as a result of an on-site examination, the determination of the price of fixed assets in the municipality is found to be carried out in accordance with the fixed asset valuation standards, the Minister for Internal Affairs and Communications is to notify in writing a person liable for tax who became the subject of questioning, inspection, etc. in that on-site examination that, at that point in time, the determination of the price of fixed assets in the municipality is found to be carried out in accordance with the fixed asset valuation standards.
machine translation, not official
**第五項** 総務大臣は、前項に規定する場合であつて、当該調査の結果、市町村における固定資産の価格の決定が固定資産評価基準により行われていないと認められるときは、当該納税義務者に対し、その時点において市町村における固定資産の価格の決定が固定資産評価基準により行われていないと認められる旨及びその理由を説明するものとする。
art-396-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-5
In the case prescribed in the preceding paragraph, where, as a result of the examination, the determination of the price of fixed assets in the municipality is found not to be carried out in accordance with the fixed asset valuation standards, the Minister for Internal Affairs and Communications is to explain to that person liable for tax that, at that point in time, the determination of the price of fixed assets in the municipality is found not to be carried out in accordance with the fixed asset valuation standards, and the reasons.
machine translation, not official
**第六項** 実地の調査により質問検査等を行つた納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合には、当該納税義務者への前各項の規定による通知又は説明に代えて、当該税務代理人へのこれらの規定による通知又は説明を行うことができる。
art-396-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-6
Where a person liable for tax with respect to whom questioning, inspection, etc. were conducted in an on-site examination has a tax representative, and the person liable for tax has consented, the notice or explanation under the preceding paragraphs may be given to that tax representative in lieu of the notice or explanation under those paragraphs to the person liable for tax.
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### 第三百九十六条の五（政令への委任） — Delegation to Cabinet Order
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art-396-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-5
**第一項** 第三百九十六条から前条までに定めるもののほか、総務省の職員の固定資産税に関する調査の実施に関し必要な事項は、政令で定める。
art-396-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-5/par-1
In addition to what is provided for in Article 396 through the preceding Article, matters necessary for the conduct of examinations concerning fixed assets tax by officials of the Ministry of Internal Affairs and Communications are specified by Cabinet Order.
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### 第三百九十七条（固定資産税に係る道府県の職員及び総務省の職員が行う検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. by Prefectural Officials and Officials of the Ministry of Internal Affairs and Communications Concerning Fixed Assets Tax
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art-397 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-397/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第三百九十六条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-397/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1/item-1
when the person refuses, obstructs or evades inspection of books and documents or other articles under Article 396;
machine translation, not official
**二** 第三百九十六条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-397/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1/item-2
when the person fails, without justifiable grounds, to comply with a request for presentation or submission of articles under Article 396, paragraph (1), or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 第三百九十六条の規定による道府県指定職員又は総務省指定職員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-397/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1/item-3
when the person fails to give an answer to a question by a designated prefectural official or an official designated by the Minister for Internal Affairs and Communications under Article 396, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-397/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第三百九十八条 〔削除 / repealed〕
art-398 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-398
**第一項** 削除
art-398/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-398/par-1
no English for this paragraph
### 第三百九十九条（道府県知事又は総務大臣がする固定資産の価格等の決定又は配分に関する審査請求に対する裁決の通知） — Notice of Rulings on Requests for Review Concerning the Determination or Distribution of the Price, etc. of Fixed Assets by the Prefectural Governor or the Minister for Internal Affairs and Communications
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art-399 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-399
**第一項** 道府県知事又は総務大臣は、第三百八十九条第一項の規定による価格等の決定又は配分についての審査請求に対する裁決をした場合においては、その裁決をした日から十日以内にその旨を関係市町村の長に通知しなければならない。
art-399/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-399/par-1
Where the prefectural governor or the Minister for Internal Affairs and Communications has made a ruling on a request for review concerning the determination or distribution of the price, etc. under Article 389, paragraph (1), the governor or the Minister must notify the mayor of the relevant municipality to that effect within 10 days from the date of the ruling.
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### 第四百条（決定された価格等の登録） — Registration of Determined Price, etc.
caption: machine translation, not official
art-400 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400
**第一項** 市町村長は、前条の規定による通知を受けた場合においては、その通知を受けた日から十日以内に道府県知事又は総務大臣の決定に係る当該価格等を固定資産課税台帳に登録しなければならない。
art-400/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400/par-1
Where the mayor of a municipality has received notice under the preceding Article, the mayor must, within 10 days from the date of receiving the notice, register in the fixed assets tax ledger the price, etc. under the determination made by the prefectural governor or the Minister for Internal Affairs and Communications.
machine translation, not official
**第二項** 市町村長は、前項の規定によつて固定資産の価格等を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、その登録した価格等に基いて、既に決定した賦課額を更正しなければならない。
art-400/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400/par-2
Where the mayor of a municipality has registered the price, etc. of fixed assets under the preceding paragraph, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the registered price, etc.
machine translation, not official
### 第四百条の二（大規模の償却資産の価格等の登録） — Registration of the Price, etc. of Large-Scale Depreciable Assets
caption: machine translation, not official
art-400-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400-2
**第一項** 市町村長は、第七百四十三条又は第七百四十四条の規定による通知を受けた場合においては、遅滞なく、当該通知に係る償却資産の価格等及び市町村が課する固定資産税の課税標準となるべき金額を固定資産課税台帳に登録し、又は登録されているこれらの事項を修正して登録しなければならない。
art-400-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400-2/par-1
Where the mayor of a municipality has received notice under Article 743 or Article 744, the mayor must, without delay, register in the fixed assets tax ledger the price, etc. of the depreciable assets covered by the notice and the amount to serve as the tax base for fixed assets tax imposed by the municipality, or amend those matters already registered and register them.
machine translation, not official
**第二項** 市町村長は、前項の規定によつて市町村が課する固定資産税の課税標準となるべき金額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、その登録した金額に基いて、すでに決定した賦課額を更正しなければならない。
art-400-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400-2/par-2
Where the mayor of a municipality has amended and registered the amount to serve as the tax base for fixed assets tax imposed by the municipality under the preceding paragraph, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the registered amount.
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### 第四百一条（固定資産の評価に係る道府県知事の任務） — Duties of the Prefectural Governor Relating to the Valuation of Fixed Assets
caption: machine translation, not official
art-401 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401
**第一項** 道府県知事は、市町村長に対し、固定資産の評価に関して、次に掲げる援助を与えなければならない。
art-401/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1
The prefectural governor must provide the mayors of municipalities with the following assistance regarding the valuation of fixed assets:
machine translation, not official
**一** 第三百八十八条第一項の固定資産評価基準について助言をすること。
art-401/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1/item-1
giving advice on the fixed asset valuation standards under Article 388, paragraph (1);
machine translation, not official
**二** 固定資産評価員の研修を行うこと。
art-401/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1/item-2
conducting training of fixed asset valuers;
machine translation, not official
**三** 総務大臣が作成した資料の使用方法について助言をすること。
art-401/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1/item-3
giving advice on how to use the materials prepared by the Minister for Internal Affairs and Communications;
machine translation, not official
**四** 市町村の固定資産評価員が評価することが著しく困難である固定資産の評価について市町村長から助言を求められた場合において助言を与えること。
art-401/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1/item-4
giving advice, where the mayor of a municipality seeks advice on the valuation of fixed assets that it is extremely difficult for the municipality's fixed asset valuers to value;
machine translation, not official
**五** 第七十三条の二十一第四項の規定によつて固定資産の価格の決定について助言をすること。
art-401/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1/item-5
giving advice on the determination of the price of fixed assets pursuant to Article 73-21, paragraph (4).
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### 第四百一条の二（道府県固定資産評価審議会） — Prefectural Fixed Asset Valuation Council
caption: machine translation, not official
art-401-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2
**第一項** 道府県に、道府県固定資産評価審議会を設置する。
art-401-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-1
A prefectural fixed asset valuation council is to be established in each prefecture.
machine translation, not official
**第二項** 道府県固定資産評価審議会は、次項各号に掲げる事項その他固定資産の評価に関する事項で道府県知事がその意見を求めたものについて調査審議する。
art-401-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-2
The prefectural fixed asset valuation council is to investigate and deliberate on the matters listed in the items of the following paragraph and other matters concerning the valuation of fixed assets on which the prefectural governor seeks its opinion.
machine translation, not official
**第三項** 道府県知事は、次の各号に掲げる事項については、道府県固定資産評価審議会の意見をきかなければならない。
art-401-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-3
The prefectural governor must hear the opinion of the prefectural fixed asset valuation council on the matters listed in the following items:
machine translation, not official
**一** 道府県知事が定める第三百八十八条第一項の固定資産評価基準の細目に関すること。
art-401-2/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-3/item-1
matters concerning the details of the fixed asset valuation standards under Article 388, paragraph (1) that the prefectural governor determines;
machine translation, not official
**二** 第四百十九条第一項の勧告
art-401-2/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-3/item-2
the recommendation under Article 419, paragraph (1).
machine translation, not official
**第四項** 道府県固定資産評価審議会の委員は、国の関係地方行政機関の職員、当該道府県の職員及び当該道府県の区域内の市町村の職員並びに固定資産の評価について学識経験を有する者のうちから、道府県知事が任命する。
art-401-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-4
The members of the prefectural fixed asset valuation council are appointed by the prefectural governor from among officials of the relevant local administrative organs of the national government, officials of the prefecture, officials of municipalities within the area of the prefecture, and persons with knowledge and experience in the valuation of fixed assets.
machine translation, not official
**第五項** 前項に定めるもののほか、道府県固定資産評価審議会の組織及び運営に関し必要な事項は、当該道府県の条例で定める。
art-401-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-5
In addition to what is provided for in the preceding paragraph, matters necessary for the organization and operation of the prefectural fixed asset valuation council are provided for by the Prefectural Ordinance of that prefecture.
machine translation, not official
### 第四百二条（固定資産の評価に関する総務大臣又は道府県知事の権限に関する規定の解釈） — Interpretation of Provisions on the Authority of the Minister for Internal Affairs and Communications or the Prefectural Governor Concerning the Valuation of Fixed Assets
caption: machine translation, not official
art-402 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-402
**第一項** 第三百八十八条又は第四百一条の規定は、総務大臣又は道府県知事に、市町村の徴税吏員又は固定資産評価員を指揮する権限を与えるものと解釈してはならない。
art-402/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-402/par-1
The provisions of Article 388 or Article 401 must not be construed as granting the Minister for Internal Affairs and Communications or the prefectural governor the authority to direct municipal tax collection officials or fixed asset valuers.
machine translation, not official
### 第四百三条（固定資産の評価に関する事務に従事する市町村の職員の任務） — Duties of Municipal Officials Engaged in Affairs Relating to the Valuation of Fixed Assets
caption: machine translation, not official
art-403 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-403
**第一項** 市町村長は、第三百八十九条又は第七百四十三条の規定によつて道府県知事又は総務大臣が固定資産を評価する場合を除く外、第三百八十八条第一項の固定資産評価基準によつて、固定資産の価格を決定しなければならない。
art-403/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-403/par-1
The mayor of a municipality must determine the price of fixed assets in accordance with the fixed asset valuation standards under Article 388, paragraph (1), except where the prefectural governor or the Minister for Internal Affairs and Communications values fixed assets under Article 389 or Article 743.
machine translation, not official
**第二項** 固定資産の評価に関する事務に従事する市町村の職員は、総務大臣及び道府県知事の助言によつて、且つ、納税者とともにする実地調査、納税者に対する質問、納税者の申告書の調査等のあらゆる方法によつて、公正な評価をするように努めなければならない。
art-403/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-403/par-2
Municipal officials engaged in affairs relating to the valuation of fixed assets must endeavor to make a fair valuation on the advice of the Minister for Internal Affairs and Communications and the prefectural governor and by every means, such as on-site examinations conducted together with taxpayers, questioning of taxpayers, and examination of taxpayers' returns.
machine translation, not official
### 第四百四条（固定資産評価員の設置） — Establishment of Fixed Asset Valuers
caption: machine translation, not official
art-404 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404
**第一項** 市町村長の指揮を受けて固定資産を適正に評価し、且つ、市町村長が行う価格の決定を補助するため、市町村に、固定資産評価員を設置する。
art-404/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404/par-1
In order to properly value fixed assets under the direction of the mayor of a municipality and to assist in the determination of prices made by the mayor, fixed asset valuers are to be established in each municipality.
machine translation, not official
**第二項** 固定資産評価員は、固定資産の評価に関する知識及び経験を有する者のうちから、市町村長が、当該市町村の議会の同意を得て、選任する。
art-404/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404/par-2
The fixed asset valuer is selected by the mayor of the municipality, with the consent of the municipal assembly, from among persons with knowledge and experience in the valuation of fixed assets.
machine translation, not official
**第三項** 二以上の市町村の長は、当該市町村の議会の同意を得て、その協議によつて協同して同一の者を当該各市町村の固定資産評価員に選任することができる。この場合の選任については、前項の規定による議会の同意を要しないものとする。
art-404/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404/par-3
The mayors of two or more municipalities may, with the consent of the municipal assemblies of those municipalities, jointly select the same person as the fixed asset valuer of each of those municipalities by agreement among them. For selection in this case, the consent of the assembly under the preceding paragraph is not required.
machine translation, not official
**第四項** 市町村は、固定資産税を課される固定資産が少い場合においては、第一項の規定にかかわらず、固定資産評価員を設置しないで、この法律の規定による固定資産評価員の職務を市町村長に行わせることができる。
art-404/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404/par-4
If there are few fixed assets on which fixed assets tax is imposed, a municipality may, notwithstanding paragraph (1), have the mayor of the municipality perform the duties of fixed asset valuers under the provisions of this Act, without appointing fixed asset valuers.
machine translation, not official
### 第四百五条（固定資産評価補助員） — Assistant Fixed Asset Valuers
caption: machine translation, not official
art-405 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-405
**第一項** 市町村長は、必要があると認める場合においては、固定資産の評価に関する知識及び経験を有する者のうちから、固定資産評価補助員を選任して、これに固定資産評価員の職務を補助させることができる。
art-405/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-405/par-1
If the mayor of the municipality finds it necessary, the mayor may select assistant fixed asset valuers from among persons having knowledge and experience regarding the valuation of fixed assets and have them assist in the duties of fixed asset valuers.
machine translation, not official
### 第四百六条（固定資産評価員の兼職禁止等） — Prohibition of Holding Concurrent Offices by Fixed Asset Valuers, etc.
caption: machine translation, not official
art-406 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-406
**第一項** 固定資産評価員は、次に掲げる職を兼ねることができない。
art-406/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-406/par-1
A fixed asset valuer may not concurrently hold any of the following offices.
machine translation, not official
**一** 国会議員及び地方団体の議会の議員
art-406/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-406/par-1/item-1
a member of the National Diet or a member of the assembly of a local government;
machine translation, not official
**二** 農業委員会の委員
art-406/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-406/par-1/item-2
a member of an agricultural committee;
machine translation, not official
**三** 固定資産評価審査委員会の委員
art-406/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-406/par-1/item-3
a member of a fixed asset valuation review board.
machine translation, not official
**第二項** 固定資産評価員は、当該市町村に対して請負をし、又は当該市町村において経費を負担する事業について当該市町村の長若しくは当該市町村の長の委任を受けた者に対して請負をする者及びその支配人又は主として同一の行為をする法人の無限責任社員、取締役、執行役若しくは監査役又はこれらに準ずべき者、支配人及び清算人であることができない。
art-406/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-406/par-2
A fixed asset valuer may not be a person who undertakes contract work for the municipality concerned, or who undertakes contract work for the head of the municipality concerned or a person delegated by that head with respect to a business whose expenses are borne by the municipality concerned, or the manager of such a person, or an unlimited liability partner, director, executive officer or auditor of a juridical person that mainly engages in the same acts, or a person equivalent to any of them, or a manager or liquidator of such a juridical person.
machine translation, not official
### 第四百七条（固定資産評価員の欠格事項） — Grounds for Disqualification of Fixed Asset Valuers
caption: machine translation, not official
art-407 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407
**第一項** 次の各号のいずれかに該当する者は、固定資産評価員であることができない。
art-407/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1
A person who falls under any of the following items may not be a fixed asset valuer.
machine translation, not official
**一** 破産手続開始の決定を受けて復権を得ない者
art-407/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1/item-1
a person who has received an order commencing bankruptcy proceedings and has not had their rights restored;
machine translation, not official
**二** 固定資産評価員の職務に関して罪を犯し刑に処せられた者
art-407/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1/item-2
a person who has committed a crime in connection with the duties of a fixed asset valuer and been sentenced to a penalty;
machine translation, not official
**三** 前号に規定する者を除くほか、拘禁刑以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつてから二年を経過しない者
art-407/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1/item-3
excluding the persons prescribed in the preceding item, a person who has been sentenced to imprisonment or a heavier penalty and for whom two years have not elapsed since the completion of the execution of the sentence or since the person ceased to be subject to its execution;
machine translation, not official
**四** 国家公務員又は地方公共団体の職員で、懲戒免職の処分を受け、当該処分の日から二年を経過しない者
art-407/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1/item-4
a national public employee or an employee of a local government who has been subject to a disposition of disciplinary dismissal and for whom two years have not elapsed from the date of that disposition;
machine translation, not official
**五** 心身の故障により固定資産評価員の職務を適正に行うことができない者として総務省令で定めるもの
art-407/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1/item-5
a person specified by Order of the Ministry of Internal Affairs and Communications as unable to properly perform the duties of a fixed asset valuer due to mental or physical impairment.
machine translation, not official
### 第四百八条（固定資産の実地調査） — On-site Examination of Fixed Assets
caption: machine translation, not official
art-408 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-408
**第一項** 市町村長は、固定資産評価員又は固定資産評価補助員に当該市町村所在の固定資産の状況を毎年少くとも一回実地に調査させなければならない。
art-408/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-408/par-1
The mayor of the municipality must have a fixed asset valuer or assistant fixed asset valuer conduct an on-site examination of the status of the fixed assets located in the municipality concerned at least once every year.
machine translation, not official
### 第四百九条（固定資産の評価） — Valuation of Fixed Assets
caption: machine translation, not official
art-409 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409
**第一項** 固定資産評価員は、前条の規定による実地調査の結果に基いて当該市町村に所在する土地又は家屋の評価をする場合においては、次の表の上欄に掲げる土地又は家屋の区分に応じ、それぞれ、同表の中欄に掲げる年度において、同表の下欄に掲げる価格によつて、当該土地又は家屋の評価をしなければならない。
土地又は家屋の区分 年度 価格
基準年度の土地又は家屋 基準年度 当該土地又は家屋の基準年度の価格
基準年度の土地又は家屋で第三百四十九条第二項ただし書の規定の適用を受けることとなるもの 第二年度 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格
基準年度の土地又は家屋で第三百四十九条第三項ただし書の規定の適用を受けることとなるもの 第三年度 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格
第二年度の土地又は家屋 第二年度 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格
第二年度の土地又は家屋で第三百四十九条第五項ただし書の規定の適用を受けることとなるもの 第三年度 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格
第三年度の土地又は家屋 第三年度 当該土地又は家屋に類似する土地又は家屋の基準年度の価格に比準する価格
art-409/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-1
When valuing land or houses located in the municipality concerned on the basis of the result of the field investigation under the preceding Article, a fixed asset valuer must, according to the classification of land or houses set forth in the left-hand column of the following table, value that land or house in the fiscal year set forth in the middle column of the same table, at the price set forth in the right-hand column of the same table.
Classification of Land or House Fiscal Year Price
Base-year land or house Base year Base-year price of that land or house
Base-year land or house that is to be subject to the application of the proviso to Article 349, paragraph (2) Second year Price comparable to the base-year price of land or houses similar to that land or house
Base-year land or house that is to be subject to the application of the proviso to Article 349, paragraph (3) Third year Price comparable to the base-year price of land or houses similar to that land or house
Land or house for the second year Second year Price comparable to the base-year price of land or houses similar to that land or house
Land or house for the second year that is to be subject to the application of the proviso to Article 349, paragraph (5) Third year Price comparable to the base-year price of land or houses similar to that land or house
Land or house for the third year Third year Price comparable to the base-year price of land or houses similar to that land or house
machine translation, not official
**第二項** 固定資産評価員は、前項の規定によつて土地又は家屋の評価をする場合において、道府県知事が第七十三条の二十一第三項の規定によつて当該土地又は家屋の所在地の市町村長に通知した価格があるときは、当該土地又は家屋について地目の変換、改築、損壊その他特別の事情があるため当該通知に係る価格により難い場合を除くほか、当該通知に係る価格に基いて、当該土地又は家屋の評価をしなければならない。
art-409/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-2
When valuing land or houses under the provisions of the preceding paragraph, if there is a price that the prefectural governor has notified, under Article 73-21, paragraph (3), to the mayor of the municipality in which that land or house is located, a fixed asset valuer must value that land or house on the basis of the price so notified, except where it is difficult to follow the price so notified because of a change of land category, rebuilding, damage or other special circumstances regarding that land or house.
machine translation, not official
**第三項** 固定資産評価員は、前条の規定による実地調査の結果に基いて当該市町村に所在する償却資産の評価をする場合においては、当該償却資産に係る賦課期日における価格によつて、当該償却資産の評価をしなければならない。
art-409/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-3
When valuing depreciable assets located in the municipality concerned on the basis of the result of the on-site examination under the preceding Article, a fixed asset valuer must value those depreciable assets at their price as of the assessment date pertaining to those depreciable assets.
machine translation, not official
**第四項** 固定資産評価員は、前三項の規定による評価をした場合においては、総務省令で定めるところによつて、遅滞なく、評価調書を作成し、これを市町村長に提出しなければならない。
art-409/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-4
When a fixed asset valuer has made a valuation under the preceding three paragraphs, the valuer must without delay prepare a valuation report as provided by Order of the Ministry of Internal Affairs and Communications and submit it to the mayor of the municipality.
machine translation, not official
### 第四百十条（固定資産の価格等の決定等） — Determination of the Price, etc. of Fixed Assets, etc.
caption: machine translation, not official
art-410 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410
**第一項** 市町村長は、前条第四項に規定する評価調書を受理した場合においては、これに基づいて固定資産の価格等を毎年三月三十一日までに決定しなければならない。ただし、災害その他特別の事情がある場合においては、四月一日以後に決定することができる。
art-410/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-1
Upon receiving the valuation report prescribed in paragraph (4) of the preceding Article, the mayor of the municipality must, based on it, determine the price, etc. of fixed assets by March 31 each year; provided, however, that in the case of a disaster or other special circumstances, the determination may be made on or after April 1.
machine translation, not official
**第二項** 市町村長は、前項の規定によつて固定資産の価格等を決定した場合においては、遅滞なく、総務省令で定めるところにより、地域ごとの宅地の標準的な価格を記載した書面を一般の閲覧に供しなければならない。
art-410/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-2
When the mayor of the municipality has determined the price, etc. of fixed assets under the preceding paragraph, the mayor must without delay, as provided by Order of the Ministry of Internal Affairs and Communications, make available for public inspection a document stating the standard price of building land for each area.
machine translation, not official
### 第四百十一条（固定資産の価格等の登録） — Registration of the Price, etc. of Fixed Assets
caption: machine translation, not official
art-411 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411
**第一項** 市町村長は、前条第一項の規定によつて固定資産の価格等を決定した場合においては、直ちに当該固定資産の価格等を固定資産課税台帳に登録しなければならない。
art-411/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-1
When the mayor of the municipality has determined the price, etc. of fixed assets under paragraph (1) of the preceding Article, the mayor must immediately register the price, etc. of those fixed assets in the fixed assets tax ledger.
machine translation, not official
**第二項** 市町村長は、前項の規定によつて固定資産課税台帳に登録すべき固定資産の価格等のすべてを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。
art-411/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-2
When the mayor of the municipality has registered all of the price, etc. of fixed assets that is to be registered in the fixed assets tax ledger under the preceding paragraph, the mayor must immediately give public notice to that effect.
machine translation, not official
**第三項** 第二年度又は第三年度において基準年度の土地又は家屋に対して課する固定資産税の課税標準について基準年度の価格による場合にあつては、土地課税台帳等又は家屋課税台帳等に登録されている基準年度の価格をもつて第二年度又は第三年度において土地課税台帳等又は家屋課税台帳等に登録された価格とみなし、第三年度において基準年度の土地若しくは家屋又は第二年度の土地若しくは家屋に対して課する固定資産税の課税標準について比準価格による場合にあつては、土地課税台帳等又は家屋課税台帳等に登録されている当該比準価格をもつて第三年度において土地課税台帳等又は家屋課税台帳等に登録された比準価格とみなす。
art-411/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-3
Where the tax base for fixed assets tax imposed on base-year land or houses in the second year or the third year is based on the base-year price, the base-year price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year; and where the tax base for fixed assets tax imposed on base-year land or houses or land or houses for the second year in the third year is based on the comparison-based price, that comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the third year.
machine translation, not official
### 第四百十二条から第四百十四条まで 〔削除 / repealed〕
art-412-to-414 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-412-to-414
**第一項** 削除
art-412-to-414/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-412-to-414/par-1
no English for this paragraph
### 第四百十五条（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の作成） — Preparation of the Land Value Inspection Register and the House Value Inspection Book
caption: machine translation, not official
art-415 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415
**第一項** 市町村長は、総務省令で定めるところによつて、土地課税台帳等に登録された土地（この法律の規定により固定資産税を課することができるものに限る。）の所在、地番、地目、地積（第三百四十八条の規定の適用を受ける土地にあつては、同条の規定の適用を受ける部分の面積を除く。）及び当該年度の固定資産税に係る価格を記載した帳簿（次項、次条第一項及び第二項並びに第四百十九条第四項から第七項までにおいて「土地価格等縦覧帳簿」という。）並びに家屋課税台帳等に登録された家屋（この法律の規定により固定資産税を課することができるものに限る。）の所在、家屋番号、種類、構造、床面積（第三百四十八条の規定の適用を受ける家屋にあつては、同条の規定の適用を受ける部分の面積を除く。）及び当該年度の固定資産税に係る価格を記載した帳簿（次項、次条第一項及び第二項並びに第四百十九条第四項から第七項までにおいて「家屋価格等縦覧帳簿」という。）を、毎年三月三十一日までに作成しなければならない。ただし、災害その他特別の事情がある場合においては、四月一日以後に作成することができる。
art-415/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415/par-1
The mayor of a municipality must prepare, as provided by Order of the Ministry of Internal Affairs and Communications, by March 31 each year, a register stating the location, lot number, land category, land area (excluding, for land to which Article 348 applies, the area of the part to which that Article applies) and price relating to fixed assets tax for the relevant fiscal year of land registered in the land tax ledgers, etc. (limited to land on which fixed assets tax may be imposed under the provisions of this Act) (referred to in the following paragraph, in paragraphs (1) and (2) of the following Article, and in Article 419, paragraphs (4) through (7) as the "land price, etc. inspection register"), and a book stating the location, house number, type, structure, floor area (excluding, for a house to which Article 348 applies, the area of the part to which that Article applies) and price relating to fixed assets tax for the relevant fiscal year of houses registered in the house tax ledger, etc. (limited to houses on which fixed assets tax may be imposed under the provisions of this Act) (referred to in the following paragraph, in paragraphs (1) and (2) of the following Article, and in Article 419, paragraphs (4) through (7) as the "house price, etc. inspection register"); provided, however, that in the case of disasters or other special circumstances, they may be prepared on or after April 1.
machine translation, not official
**第二項** 市町村長は、総務省令で定めるところにより、前項の土地価格等縦覧帳簿又は家屋価格等縦覧帳簿の作成を電磁的記録の作成をもつて行うことができる。
art-415/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415/par-2
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.
machine translation, not official
### 第四百十六条（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の縦覧） — Inspection of the Land Value Inspection Register and the House Value Inspection Book
caption: machine translation, not official
art-416 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416
**第一項** 市町村長は、固定資産税の納税者が、その納付すべき当該年度の固定資産税に係る土地又は家屋について土地課税台帳等又は家屋課税台帳等に登録された価格と当該土地又は家屋が所在する市町村内の他の土地又は家屋の価格とを比較することができるよう、毎年四月一日から、四月二十日又は当該年度の最初の納期限の日のいずれか遅い日以後の日までの間、その指定する場所において、土地価格等縦覧帳簿又はその写し（当該土地価格等縦覧帳簿の作成が前条第二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、かつ、家屋価格等縦覧帳簿又はその写し（当該家屋価格等縦覧帳簿の作成が前条第二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。ただし、災害その他特別の事情がある場合においては、四月二日以後の日から、当該日から二十日を経過した日又は当該年度の最初の納期限の日のいずれか遅い日以後の日までの間を縦覧期間とすることができる。
art-416/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-1
In order that a taxpayer of fixed assets tax can compare the price registered in the land tax ledger, etc. or the house tax ledger, etc. with respect to the land or house relating to the fixed assets tax for the relevant fiscal year that the taxpayer is to pay with the prices of other land or houses within the municipality in which that land or house is located, the mayor of a municipality must, from April 1 each year until a date on or after the later of April 20 or the first due date for payment of the relevant fiscal year, 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 paragraph (2) of the preceding Article, 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, and 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 paragraph (2) of the preceding Article, 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; provided, however, that in the case of disasters or other special circumstances, the inspection period may be from a day on or after April 2 until a day on or after the later of the day on which 20 days have elapsed from that day or the first due date for payment of the relevant fiscal year.
machine translation, not official
**第二項** 市町村長は、前項の規定により土地価格等縦覧帳簿若しくはその写し又は家屋価格等縦覧帳簿若しくはその写しを当該市町村内に所在する土地又は家屋に対して課する固定資産税の納税者の縦覧に供する場合においては、土地価格等縦覧帳簿又は家屋価格等縦覧帳簿に記載（当該土地価格等縦覧帳簿又は家屋価格等縦覧帳簿の作成が前条第二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、記録）をされている事項を映像面に表示して縦覧に供することができる。
art-416/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-2
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 (2) of the preceding Article, recorded therein) available for inspection by displaying them on a screen.
machine translation, not official
**第三項** 市町村長は、第一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。
art-416/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-3
The mayor of a municipality must give public notice in advance of the place and period of inspection under paragraph (1).
machine translation, not official
### 第四百十七条（固定資産の価格等の全てを登録した旨の公示の日以後における価格等の決定又は修正等） — Determination or Revision, etc. of the Price, etc. on or after the Date of Public Notice That All Prices, etc. of Fixed Assets Have Been Registered
caption: machine translation, not official
art-417 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417
**第一項** 市町村長は、第四百十一条第二項の規定による公示の日以後において固定資産の価格等の登録がなされていないこと又は登録された価格等に重大な錯誤があることを発見した場合においては、直ちに固定資産課税台帳に登録された類似の固定資産の価格と均衡を失しないように価格等を決定し、又は決定された価格等を修正して、これを固定資産課税台帳に登録しなければならない。この場合においては、市町村長は、遅滞なく、その旨を当該固定資産に対して課する固定資産税の納税義務者に通知しなければならない。
art-417/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-1
Where the mayor of a municipality discovers, on or after the date of the public notice under Article 411, paragraph (2), that registration of the price, etc. of a fixed asset has not been made or that the registered price, etc. contains a material error, the mayor must immediately determine the price, etc., or revise the determined price, etc., so as not to be out of balance with the prices of similar fixed assets registered in the fixed assets tax ledger, and register it in the fixed assets tax ledger. In this case, the mayor must, without delay, notify the person liable for tax of the fixed assets tax imposed on that fixed asset to that effect.
machine translation, not official
**第二項** 道府県知事又は総務大臣は、第三百八十九条第一項の規定による通知をした後において固定資産の価格等の決定がなされていないこと又は決定された価格等に重大な錯誤があることを発見した場合においては、直ちに、類似の固定資産の価格と均衡を失しないように価格等を決定し、又は決定された価格等を修正するとともに、当該決定又は修正に係る固定資産が所在するものとされる市町村を決定し、及び当該決定又は修正に係る価格等を当該市町村に配分し、その配分に係る固定資産及びその配分した価格等を当該市町村の長に通知しなければならない。この場合においては、道府県知事又は総務大臣は、遅滞なく、その旨を当該固定資産の所有者に通知しなければならない。
art-417/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
Where the prefectural governor or the Minister for Internal Affairs and Communications discovers, after giving the notice under Article 389, paragraph (1), that the determination of the price, etc. of a fixed asset has not been made or that the determined price, etc. contains a material error, the governor or the Minister must immediately determine the price, etc., or revise the determined price, etc., so as not to be out of balance with the prices of similar fixed assets, and in addition determine the municipality in which the fixed asset subject to that determination or revision is deemed to be located, distribute the price, etc. subject to that determination or revision to that municipality, and notify the mayor of that municipality of the fixed assets subject to the distribution and the price, etc. distributed. In this case, the governor or the Minister must, without delay, notify the owner of that fixed asset to that effect.
machine translation, not official
**第三項** 第三百八十九条第二項から第五項まで及び同条第六項（第一号に係る部分を除く。）の規定は、前項の場合に準用する。
art-417/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-3
The provisions of Article 389, paragraphs (2) through (5), and paragraph (6) of that Article (excluding the part relating to item (i)) apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第四項** 第三百九十条の規定は総務大臣が第二項の規定による価格等の決定又は配分についての審査請求に対する裁決をしようとする場合に、第三百九十九条の規定は道府県知事又は総務大臣が同項の規定による価格等の決定又は配分についての審査請求に対する裁決をした場合に準用する。
art-417/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-4
The provisions of Article 390 apply mutatis mutandis where the Minister for Internal Affairs and Communications intends to make a ruling on a request for review concerning the determination or distribution of the price, etc. under paragraph (2), and the provisions of Article 399 apply mutatis mutandis where the prefectural governor or the Minister has made a ruling on a request for review concerning the determination or distribution of the price, etc. under that paragraph.
machine translation, not official
### 第四百十八条（道府県知事に対する固定資産の価格等の概要調書の送付） — Sending of Summary Reports on the Price, etc. of Fixed Assets to the Prefectural Governor
caption: machine translation, not official
art-418 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-418
**第一項** 市町村長は、第四百十条第一項の規定によつて固定資産の価格等を決定した場合又は第三百八十九条第二項の規定によつて固定資産の価格等を登録した場合においては、総務省令の定めるところによつて、その結果の概要調書を作成し、毎年四月中に、これを道府県知事に送付しなければならない。ただし、第四百十条第一項ただし書の規定により四月一日以後に決定した場合にあつては、その決定した日から一月以内に送付しなければならない。
art-418/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-418/par-1
Where the mayor of a municipality has determined the price, etc. of fixed assets under Article 410, paragraph (1) or has registered the price, etc. of fixed assets under Article 389, paragraph (2), the mayor must prepare a summary report of the results as provided by Order of the Ministry of Internal Affairs and Communications and send it to the prefectural governor during April each year; provided, however, that where the determination was made on or after April 1 pursuant to the proviso to Article 410, paragraph (1), the mayor must send it within one month from the date of the determination.
machine translation, not official
### 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） — Recommendation of the Prefectural Governor Regarding Revision of the Price, etc. of Fixed Assets
caption: machine translation, not official
art-419 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419
**第一項** 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。
art-419/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-1
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.
machine translation, not official
**第二項** 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。
art-419/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
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.
machine translation, not official
**第三項** 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。
art-419/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-3
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.
machine translation, not official
**第四項** 市町村長は、第二項の規定によつて、土地又は家屋の価格等を修正して登録した場合においては、直ちに、土地価格等縦覧帳簿又は家屋価格等縦覧帳簿を作成しなければならない。
art-419/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-4
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.
machine translation, not official
**第五項** 市町村長は、総務省令で定めるところにより、前項の土地価格等縦覧帳簿又は家屋価格等縦覧帳簿の作成を電磁的記録の作成をもつて行うことができる。
art-419/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-5
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.
machine translation, not official
**第六項** 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。
art-419/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-6
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.
machine translation, not official
**第七項** 市町村長は、前項の規定により土地価格等縦覧帳簿若しくはその写し又は家屋価格等縦覧帳簿若しくはその写しを当該市町村内に所在する土地又は家屋に対して課する固定資産税の納税者の縦覧に供する場合においては、土地価格等縦覧帳簿又は家屋価格等縦覧帳簿に記載（当該土地価格等縦覧帳簿又は家屋価格等縦覧帳簿の作成が第五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、記録）をされている事項を映像面に表示して縦覧に供することができる。
art-419/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-7
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.
machine translation, not official
**第八項** 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。
art-419/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-8
The mayor of a municipality must give public notice in advance of the place and period of inspection under paragraph (6).
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### 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） — Reassessment of the Assessed Amount Based on Revision of the Price, etc. of Fixed Assets
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art-420 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-420
**第一項** 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。
art-420/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-420/par-1
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.
machine translation, not official
### 第四百二十一条（道府県知事に対する修正登録した固定資産の価格等の概要調書の送付等） — Sending, etc. of Summary Reports on the Price, etc. of Revised and Registered Fixed Assets to the Prefectural Governor
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art-421 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-421
**第一項** 市町村長は、第四百十九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、新たに概要調書を作成して、勧告を受けた日から四十日以内に、これを道府県知事に送付しなければならない。
art-421/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-421/par-1
Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under Article 419, paragraph (2), the mayor must prepare a new summary report and send it to the prefectural governor within 40 days from the date of receiving the recommendation.
machine translation, not official
**第二項** 第四百十九条第一項の勧告を受けた市町村長は、同条第二項の規定による修正をする必要がないと認めた場合においては、その勧告を受けた日から二十日以内に、その旨を道府県知事に報告しなければならない。
art-421/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-421/par-2
The mayor of a municipality who has received the recommendation under Article 419, paragraph (1), where the mayor finds that the revision under paragraph (2) of that Article is unnecessary, must report to that effect to the prefectural governor within 20 days from the date of receiving the recommendation.
machine translation, not official
### 第四百二十二条（総務大臣に対する固定資産の価格等の概要調書の送付） — Sending of Summary Reports on the Price, etc. of Fixed Assets to the Minister for Internal Affairs and Communications
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art-422 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422
**第一項** 道府県知事は、第四百十八条の規定による概要調書若しくは前条第一項の規定による概要調書又は前条第二項の規定による報告に基いて、且つ、すべての概要調書の送付及び前条第二項の規定による報告を受けた後、一月以内に、道府県内の固定資産の価格等の概要調書を作成して、これを総務大臣に送付しなければならない。
art-422/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422/par-1
The prefectural governor must, on the basis of the summary reports under Article 418 or Article 421, paragraph (1) or the reports under paragraph (2) of the preceding Article, and within one month after receiving all the summary reports and the reports under paragraph (2) of the preceding Article, prepare a summary report on the price, etc. of fixed assets within the prefecture and send it to the Minister for Internal Affairs and Communications.
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### 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） — Instruction of the Minister for Internal Affairs and Communications Regarding Revision of the Price of Fixed Assets
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art-422-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2
**第一項** 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。
art-422-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-1
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.
machine translation, not official
**第二項** 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。
art-422-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-2
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.
machine translation, not official
**第三項** 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。
art-422-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-3
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.
machine translation, not official
### 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） — Notice to the Registry Office of the Base-Year Price or Comparison-Based Price of Land or Houses
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art-422-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-3
**第一項** 市町村長は、第四百十条第一項、第四百十七条、第四百十九条第二項又は第四百三十五条第二項の規定によつて、土地及び家屋の基準年度の価格又は比準価格を決定し、又は修正した場合においては、その基準年度の価格又は比準価格その他総務省令で定める事項を、遅滞なく、当該決定又は修正に係る土地又は家屋の所在地を管轄する登記所に通知しなければならない。
art-422-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-3/par-1
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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## 第六款 固定資産の価格に係る不服審査 — Subsection 6 Review of Objections Relating to the Price of Fixed Assets
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ch-3/sec-2/subsec-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#ch-3/sec-2/subsec-6
### 第四百二十三条（固定資産評価審査委員会の設置、選任等） — Establishment and Selection, etc. of the Fixed Asset Valuation Review Board
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art-423 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423
**第一項** 固定資産課税台帳に登録された価格に関する不服を審査決定するために、市町村に、固定資産評価審査委員会を設置する。
art-423/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-1
A fixed asset valuation review board is to be established in each municipality to review and decide on objections relating to prices registered in the fixed assets tax ledger.
machine translation, not official
**第二項** 固定資産評価審査委員会の委員の定数は三人以上とし、当該市町村の条例で定める。
art-423/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-2
The number of members of the fixed asset valuation review board is three or more, as provided for by the Municipal Ordinance of the municipality.
machine translation, not official
**第三項** 固定資産評価審査委員会の委員は、当該市町村の住民、市町村税の納税義務がある者又は固定資産の評価について学識経験を有する者のうちから、当該市町村の議会の同意を得て、市町村長が選任する。
art-423/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-3
The members of the fixed asset valuation review board are selected by the mayor of the municipality, with the consent of the municipal assembly, from among residents of the municipality, persons with a tax liability for municipal tax, or persons with knowledge and experience in the valuation of fixed assets.
machine translation, not official
**第四項** 市町村長は、固定資産評価審査委員会の委員が欠けた場合においては、遅滞なく、当該委員の補欠の委員を選任しなければならない。この場合において当該市町村の議会が閉会中であるときは、市町村長は、前項の規定にかかわらず、議会の同意を得ないで補欠委員を選任することができる。
art-423/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-4
Where a seat of a member of the fixed asset valuation review board falls vacant, the mayor of a municipality must, without delay, select a substitute member for that member. In this case, if the municipal assembly is not in session, the mayor may, notwithstanding the preceding paragraph, select the substitute member without obtaining the consent of the assembly.
machine translation, not official
**第五項** 市町村長は、補欠の委員を選任した場合においては、選任後最初の議会においてその選任について事後の承認を得なければならない。この場合において事後の承認を得ることができないときは、市町村長は、その委員を罷免しなければならない。
art-423/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-5
Where the mayor of a municipality has selected a substitute member, the mayor must obtain ex post approval of the selection at the first session of the assembly after the selection. In this case, if ex post approval cannot be obtained, the mayor must dismiss that member.
machine translation, not official
**第六項** 固定資産評価審査委員会の委員の任期は、三年とする。ただし、補欠の委員の任期は、前任者の残任期間とする。
art-423/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-6
The term of office of a member of the fixed asset valuation review board is three years; provided, however, that the term of office of a substitute member is the remainder of the term of the predecessor.
machine translation, not official
**第七項** 固定資産評価審査委員会の委員は、当該市町村の条例の定めるところによつて、委員会の会議への出席日数に応じ、手当を受けることができる。
art-423/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-7
A member of the fixed asset valuation review board may receive an allowance according to the number of days of attendance at meetings of the board, as provided for by the Municipal Ordinance of the municipality.
machine translation, not official
**第八項** 市町村の設置があつた場合においては、当該市町村の長が選挙されるまでの間当該市町村の長の職務を行う者は、当該市町村の長が選挙されるまでの間は、従来当該市町村の地域の属していた関係市町村の固定資産評価審査委員会の委員であつた者のうちから選任したものをもつて当該市町村の固定資産評価審査委員会の委員に充てることができる。
art-423/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-8
Where a municipality has been established, the person who performs the duties of the mayor of that municipality until the mayor is elected may, until the mayor is elected, fill the positions of members of the fixed asset valuation review board of that municipality with persons selected from among those who were members of the fixed asset valuation review boards of the relevant municipalities to which the area of that municipality previously belonged.
machine translation, not official
**第九項** 市町村の設置があつた場合においては、当該市町村の設置後最初に招集される議会の同意を得て固定資産評価審査委員会の委員が選任されるまでの間は、当該市町村の長は、従来当該市町村の地域の属していた関係市町村の固定資産評価審査委員会の委員であつた者のうちから選任したものをもつて当該市町村の固定資産評価審査委員会の委員に充てることができる。
art-423/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-9
Where a municipality has been established, until members of the fixed asset valuation review board are selected with the consent of the assembly first convened after the establishment of that municipality, the mayor of that municipality may fill the positions of members of the fixed asset valuation review board of that municipality with persons selected from among those who were members of the fixed asset valuation review boards of the relevant municipalities to which the area of that municipality previously belonged.
machine translation, not official
### 第四百二十四条 〔削除 / repealed〕
art-424 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-424
**第一項** 削除
art-424/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-424/par-1
no English for this paragraph
### 第四百二十五条（固定資産評価審査委員会の委員の兼職禁止等） — Prohibition on Holding Concurrent Offices by Members of the Fixed Asset Valuation Review Board, etc.
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art-425 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425
**第一項** 固定資産評価審査委員会の委員は、次に掲げる職を兼ねることができない。
art-425/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425/par-1
A member of the fixed asset valuation review board must not concurrently hold any of the following offices:
machine translation, not official
**一** 国会議員及び地方団体の議会の議員
art-425/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425/par-1/item-1
a member of the National Diet or a member of the assembly of a local government;
machine translation, not official
**二** 地方団体の長
art-425/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425/par-1/item-2
the head of a local government;
machine translation, not official
**三** 農業委員会の委員
art-425/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425/par-1/item-3
a member of an agricultural committee;
machine translation, not official
**四** 固定資産評価員
art-425/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425/par-1/item-4
a fixed asset valuer.
machine translation, not official
**第二項** 固定資産評価審査委員会の委員は、当該市町村に対して請負をし、又は当該市町村において経費を負担する事業について当該市町村の長若しくは当該市町村の長の委任を受けた者に対して請負をする者及びその支配人又は主として同一の行為をする法人の無限責任社員、取締役、執行役若しくは監査役又はこれらに準ずべき者、支配人及び清算人であることができない。
art-425/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-425/par-2
A member of the fixed asset valuation review board cannot be a person who undertakes contracts with the municipality or who undertakes contracts, in relation to a business whose expenses are borne by the municipality, with the mayor of the municipality or a person delegated by the mayor, or the manager of such a person, or an unlimited liability partner, director, executive officer or company auditor, or person equivalent thereto, manager or liquidator of a corporation that principally engages in the same acts.
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### 第四百二十六条（固定資産評価審査委員会の委員の欠格事項） — Disqualifications of Members of the Fixed Asset Valuation Review Board
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art-426 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426
**第一項** 次の各号のいずれかに該当する者は、固定資産評価審査委員会の委員であることができない。
art-426/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426/par-1
A person who falls under any of the following items cannot be a member of the fixed asset valuation review board:
machine translation, not official
**一** 破産者で復権を得ない者
art-426/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426/par-1/item-1
a bankrupt who has not had rights restored;
machine translation, not official
**二** 固定資産評価審査委員会の委員の職務に関して罪を犯し刑に処せられた者
art-426/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426/par-1/item-2
a person who has committed an offense in connection with the duties of a member of the fixed asset valuation review board and been sentenced.
machine translation, not official
**三** 前号に規定する者を除くほか、拘禁刑以上の刑に処せられた者であつてその執行を終わつてから、又は執行を受けることがなくなつてから、二年を経過しない者
art-426/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426/par-1/item-3
a person, other than the person prescribed in the preceding item, who has been sentenced to imprisonment or a heavier punishment and for whom two years have not elapsed since the completion of its execution or since the person ceased to be subject to its execution;
machine translation, not official
**四** 国家公務員又は地方公共団体の職員で、懲戒免職の処分を受け、当該処分の日から二年を経過しない者
art-426/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426/par-1/item-4
a national public employee or an employee of a local government who has been subject to a disposition of disciplinary dismissal and for whom two years have not elapsed from the date of that disposition.
machine translation, not official
### 第四百二十七条（固定資産評価審査委員会の委員の罷免） — Dismissal of Members of the Fixed Asset Valuation Review Board
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art-427 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-427
**第一項** 市町村長は、固定資産評価審査委員会の委員が心身の故障のため職務の執行ができないと認める場合又は委員に職務上の義務違反その他委員たるに適しない非行があると認める場合においては、当該市町村の議会の同意を得てその任期中にこれを罷免することができる。
art-427/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-427/par-1
Where the mayor of a municipality finds that a member of the fixed asset valuation review board is unable to perform duties due to mental or physical disability, or finds that a member has committed misconduct unbecoming of a member, such as a breach of duty in the course of duties, the mayor may, with the consent of the municipal assembly, dismiss the member during the member's term of office.
machine translation, not official
### 第四百二十八条（合議体） — Panel
caption: machine translation, not official
art-428 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428
**第一項** 固定資産評価審査委員会は、委員のうちから固定資産評価審査委員会が指定する者三人をもつて構成する合議体で、審査の申出の事件を取り扱う。
art-428/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-1
The fixed asset valuation review board handles cases of applications for review through a panel composed of three persons designated by the board from among its members.
machine translation, not official
**第二項** 前項の合議体を構成する者のうちから固定資産評価審査委員会が指定する者一人を審査長とする。
art-428/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-2
From among the persons composing the panel under the preceding paragraph, one person designated by the fixed asset valuation review board is the chief reviewer.
machine translation, not official
**第三項** 第一項の合議体は、当該合議体を構成する委員の過半数の出席がなければ、会議を開き、及び議決をすることができない。
art-428/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-3
The panel under paragraph (1) cannot hold a meeting or adopt a resolution without the attendance of a majority of the members composing that panel.
machine translation, not official
**第四項** 第一項の合議体の議事は、当該合議体を構成する委員の過半数をもつて決する。
art-428/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-4
Proceedings of the panel under paragraph (1) are decided by a majority of the members composing that panel.
machine translation, not official
### 第四百二十九条から第四百三十一条まで 〔削除 / repealed〕
art-429-to-431 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-429-to-431
**第一項** 削除
art-429-to-431/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-429-to-431/par-1
no English for this paragraph
### 第四百三十二条（固定資産課税台帳に登録された価格に関する審査の申出） — Application for Review Concerning the Price Registered in the Fixed Assets Tax Ledger
caption: machine translation, not official
art-432 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432
**第一項** 固定資産税の納税者は、その納付すべき当該年度の固定資産税に係る固定資産について固定資産課税台帳に登録された価格（第三百八十九条第一項、第四百十七条第二項又は第七百四十三条第一項若しくは第二項の規定によつて道府県知事又は総務大臣が決定し、又は修正し市町村長に通知したものを除く。）について不服がある場合においては、第四百十一条第二項の規定による公示の日から納税通知書の交付を受けた日後三月を経過する日まで若しくは第四百十九条第三項の規定による公示の日から同日後三月を経過する日（第四百二十条の更正に基づく納税通知書の交付を受けた者にあつては、当該納税通知書の交付を受けた日後三月を経過する日）までの間において、又は第四百十七条第一項の通知を受けた日から三月以内に、文書をもつて、固定資産評価審査委員会に審査の申出をすることができる。ただし、当該固定資産のうち第四百十一条第三項の規定によつて土地課税台帳等又は家屋課税台帳等に登録されたものとみなされる土地又は家屋の価格については、当該土地又は家屋について第三百四十九条第二項第一号に掲げる事情があるため同条同項ただし書、第三項ただし書又は第五項ただし書の規定の適用を受けるべきものであることを申し立てる場合を除いては、審査の申出をすることができない。
art-432/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-1
A taxpayer of fixed assets tax who has an objection to the price registered in the fixed assets tax ledger for a fixed asset relating to the fixed assets tax for the relevant fiscal year that the taxpayer is to pay (excluding a price determined or revised by the prefectural governor or the Minister for Internal Affairs and Communications under Article 389, paragraph (1), Article 417, paragraph (2) or Article 743, paragraph (1) or (2) and notified to the mayor of the municipality) may make an application for review to the fixed asset valuation review board in writing, during the period from the date of the public notice under Article 411, paragraph (2) until the date on which three months have elapsed after the date of receiving delivery of the tax notice, or during the period from the date of the public notice under Article 419, paragraph (3) until the date on which three months have elapsed after that date (for a person who has received delivery of a tax notice based on the reassessment under Article 420, the date on which three months have elapsed after the date of receiving delivery of that tax notice), or within three months from the date of receiving the notice under Article 417, paragraph (1); provided, however, that no application for review may be made regarding the price of land or a house, among those fixed assets, that is deemed under Article 411, paragraph (3) to have been registered in the land tax ledgers, etc. or the house tax ledger, etc., except where it is asserted that, because of the circumstances listed in Article 349, paragraph (2), item (i), the land or house should be subject to the proviso to the same paragraph, the proviso to paragraph (3) of that Article or the proviso to paragraph (5) of that Article.
machine translation, not official
**第二項** 行政不服審査法第十条から第十二条まで、第十五条、第十八条第一項ただし書及び第三項、第十九条第二項（第三号及び第五号を除く。）及び第四項並びに第二十三条の規定は、前項の審査の申出の手続について準用する。この場合において、同法第十一条第二項中「第九条第一項の規定により指名された者（以下「審理員」という。）」とあるのは「地方税法第四百三十二条第一項の審査の申出を受けた固定資産評価審査委員会（以下「審査庁」という。）」と、同法第十九条第二項中「次に掲げる事項」とあるのは「次に掲げる事項その他条例で定める事項」と読み替えるものとする。
art-432/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-2
The provisions of Article 10 through Article 12, Article 15, Article 18, paragraph (1) proviso and paragraph (3), Article 19, paragraph (2) (excluding items (iii) and (v)) and paragraph (4), and Article 23 of the Administrative Complaint Review Act apply mutatis mutandis to the procedures for an application for review under the preceding paragraph. In this case, the phrase "a person who has been nominated pursuant to the provisions of Article 9, paragraph (1) (referred to as "review officer" below)" in Article 11, paragraph (2) of that Act is deemed to be replaced with "the fixed asset valuation review board that has received an application for review under Article 432, paragraph (1) of the Local Tax Act (referred to as "reviewing agency" below)", and the phrase "the following matters" in Article 19, paragraph (2) of that Act is deemed to be replaced with "the following matters and other matters specified by Prefectural or Municipal Ordinance".
machine translation, not official
**第三項** 固定資産税の賦課についての審査請求においては、第一項の規定により審査を申し出ることができる事項についての不服を当該固定資産税の賦課についての不服の理由とすることができない。
art-432/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-3
In a request for review concerning the assessment of fixed assets tax, an objection concerning matters for which an application for review may be made under paragraph (1) cannot be made a ground of objection to the assessment of that fixed assets tax.
machine translation, not official
### 第四百三十三条（固定資産評価審査委員会の審査の決定の手続） — Procedures for Decisions on Review by the Fixed Asset Valuation Review Board
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art-433 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433
**第一項** 固定資産評価審査委員会は、前条第一項の審査の申出を受けた場合においては、直ちにその必要と認める調査その他事実審査を行い、その申出を受けた日から三十日以内に審査の決定をしなければならない。
art-433/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-1
Where the fixed asset valuation review board has received an application for review under paragraph (1) of the preceding Article, it must immediately conduct the investigation and other fact examination that it finds necessary, and make a decision on the review within 30 days from the date of receiving the application.
machine translation, not official
**第二項** 不服の審理は、書面による。ただし、審査を申し出た者の求めがあつた場合には、固定資産評価審査委員会は、当該審査を申し出た者に口頭で意見を述べる機会を与えなければならない。
art-433/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-2
Hearing of objections is conducted in writing; provided, however, that where the person who has applied for review so requests, the fixed asset valuation review board must give that person an opportunity to state opinions orally.
machine translation, not official
**第三項** 固定資産評価審査委員会は、審査のために必要がある場合においては、職権に基づいて、又は関係人の請求によつて審査を申し出た者及びその者の固定資産の評価に必要な資料を所持する者に対し、相当の期間を定めて、審査に関し必要な資料の提出を求めることができる。
art-433/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-3
Where necessary for the review, the fixed asset valuation review board may, on its own authority or at the request of a person concerned, request the person who has applied for review and persons in possession of materials necessary for the valuation of that person's fixed assets to submit materials necessary for the review, setting a reasonable period.
machine translation, not official
**第四項** 固定資産評価審査委員会は、審査のために必要がある場合においては、固定資産評価員に対し、評価調書に関する事項についての説明を求めることができる。
art-433/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-4
Where necessary for the review, the fixed asset valuation review board may request a fixed asset valuer to give explanations on matters concerning the valuation report.
machine translation, not official
**第五項** 審査を申し出た者は、市町村長に対し、当該申出に係る主張に理由があることを明らかにするために必要な事項について、相当の期間を定めて、書面で回答するよう、書面で照会をすることができる。ただし、その照会が次の各号のいずれかに該当するときは、この限りでない。
art-433/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-5
The person who has applied for review may, by document, inquire of the mayor of the municipality, requiring a written answer within a reasonable period to be set, about matters necessary to clarify that the assertion relating to the application is well-founded; provided, however, that this does not apply where the inquiry falls under any of the following items:
machine translation, not official
**一** 具体的又は個別的でない照会
art-433/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-5/item-1
an inquiry that is non-concrete or non-specific;
machine translation, not official
**二** 既にした照会と重複する照会
art-433/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-5/item-2
an inquiry that constitutes a repetition of any previous inquiry;
machine translation, not official
**三** 意見を求める照会
art-433/par-5/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-5/item-3
an inquiry asking for an opinion;
machine translation, not official
**四** 回答するために不相当な費用又は時間を要する照会
art-433/par-5/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-5/item-4
an inquiry that requires unreasonable expense or time to answer;
machine translation, not official
**五** 当該審査を申し出た者以外の者が所有者である固定資産に関する事項についての照会
art-433/par-5/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-5/item-5
an inquiry about matters concerning a fixed asset of which a person other than the person who has applied for the review is the owner.
machine translation, not official
**第六項** 固定資産評価審査委員会は、審査のために必要がある場合においては、第二項の規定にかかわらず、審査を申し出た者及び市町村長の出席を求めて、公開による口頭審理を行うことができる。
art-433/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-6
Where necessary for the review, the fixed asset valuation review board may, notwithstanding paragraph (2), request the attendance of the person who has applied for review and the mayor of the municipality, and conduct an oral hearing open to the public.
machine translation, not official
**第七項** 前項の口頭審理を行う場合には、固定資産評価審査委員会は、固定資産評価員その他の関係者の出席及び証言を求めることができる。
art-433/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-7
When conducting the oral hearing under the preceding paragraph, the fixed asset valuation review board may request the attendance and testimony of fixed asset valuers and other persons concerned.
machine translation, not official
**第八項** 第六項の口頭審理の指揮は、審査長が行う。
art-433/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-8
The chief reviewer is to direct the oral hearing under paragraph (6).
machine translation, not official
**第九項** 固定資産評価審査委員会は、当該市町村の条例の定めるところによつて、審査の議事及び決定に関する記録を作成しなければならない。
art-433/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-9
The fixed asset valuation review board must prepare records of the proceedings and decisions of the review as provided for by the Municipal Ordinance of the municipality.
machine translation, not official
**第十項** 固定資産評価審査委員会は、前項の記録を保存し、その定めるところによつて、これを関係者の閲覧に供しなければならない。
art-433/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-10
The fixed asset valuation review board must preserve the records under the preceding paragraph and make them available for inspection by persons concerned as it provides.
machine translation, not official
**第十一項** 行政不服審査法第二十四条、第二十七条、第二十九条第一項本文、第二項及び第五項、第三十条第一項及び第三項、第三十二条、第三十四条から第三十七条まで、第三十八条（第六項を除く。）、第三十九条、第四十一条第一項及び第二項、同条第三項（審理手続を終結した旨の通知に関する部分に限る。）、第四十四条、第四十五条第一項及び第二項、第五十条第一項（審理員意見書並びに行政不服審査会等及び審議会等の答申書に関する部分を除く。）、第五十一条第一項から第三項まで並びに第五十三条の規定は、第一項の審査の決定について準用する。この場合において、これらの規定（同法第四十四条の規定を除く。）中「審理員」とあるのは「審査庁」と、同法第二十四条第一項中「審査庁」とあるのは「地方税法第四百三十二条第一項の審査の申出を受けた固定資産評価審査委員会（以下「審査庁」という。）」と、「次節に規定する審理手続」とあるのは「同法第四百三十三条に規定する審査の決定の手続」と、同法第二十九条第一項本文中「審査庁から指名されたときは、直ちに」とあるのは「審査の申出がされたときは、第二十四条の規定により当該審査の申出を却下する場合を除き、速やかに」と、同法第三十七条第一項及び第三項中「第三十一条から前条までに定める審理手続」とあるのは「地方税法第四百三十三条に規定する審査の決定の手続」と、同法第三十八条第一項中「第二十九条第四項各号に掲げる書面又は第三十二条第一項若しくは第二項若しくは第三十三条の規定により提出された書類その他の物件」とあるのは「第三十二条第一項若しくは第二項の規定により提出された書類その他の物件又は地方税法第四百三十三条第三項の規定によって提出させた資料」と、「当該書面若しくは当該書類の写し」とあるのは「当該書類若しくは当該資料の写し」と、同条第四項及び第五項中「政令」とあるのは「条例」と、同法第四十一条第二項第一号ホ中「第三十三条前段 書類その他の物件」とあるのは「地方税法第四百三十三条第三項 資料」と、同項第二号中「口頭意見陳述」とあるのは「地方税法第四百三十三条第二項ただし書に規定する口頭で意見を述べる機会」と、同法第四十四条中「行政不服審査会等から諮問に対する答申を受けたとき（前条第一項の規定による諮問を要しない場合（同項第二号又は第三号に該当する場合を除く。）にあっては審理員意見書が提出されたとき、同項第二号又は第三号に該当する場合にあっては同項第二号又は第三号に規定する議を経たとき）」とあるのは「審理手続を終結したとき」と、同法第五十三条中「第三十三条の規定による提出要求に応じて提出された書類その他の物件」とあるのは「地方税法第四百三十三条第三項の規定によって提出させた資料」と読み替えるものとする。
art-433/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-11
The provisions of Articles 24 and 27, Article 29, paragraph (1) main text, Article 29, paragraphs (2) and (5), Article 30, paragraphs (1) and (3), Article 32, Articles 34 through 37, Article 38 (excluding paragraph (6)), Article 39, Article 41, paragraphs (1) and (2) and paragraph (3) of that Article (limited to the part relating to notice that the procedures for proceedings have been concluded), Article 44, Article 45, paragraphs (1) and (2), Article 50, paragraph (1) (excluding the part relating to the review officer's written opinion and the written responses of the Administrative Complaint Review Board, etc. and deliberative councils, etc.), Article 51, paragraphs (1) through (3), and Article 53 of the Administrative Complaint Review Act apply mutatis mutandis to the decision on review under paragraph (1). In this case, the term "review officer" in these provisions (excluding Article 44 of that Act) is deemed to be replaced with "reviewing agency"; in Article 24, paragraph (1) of that Act, the phrase "the reviewing agency" is deemed to be replaced with "the fixed asset valuation review board that has received an application for review under Article 432, paragraph (1) of the Local Tax Act (referred to as "reviewing agency" below)" and the phrase "the procedures for proceedings prescribed in the following Section" is deemed to be replaced with "the procedures for decision on review prescribed in Article 433 of the Local Tax Act"; in Article 29, paragraph (1) main text of that Act, the phrase "When having been nominated by the reviewing agency, a review officer must immediately" is deemed to be replaced with "When an application for review has been made, a review officer must, except where that application for review is dismissed under Article 24, promptly"; in Article 37, paragraphs (1) and (3) of that Act, the phrase "the procedures for proceedings specified in Article 31 through the preceding Article" is deemed to be replaced with "the procedures for decision on review prescribed in Article 433 of the Local Tax Act"; in Article 38, paragraph (1) of that Act, the phrase "the documents stated in the items of Article 29, paragraph (4), or the documents or other objects submitted pursuant to the provisions of Article 32, paragraph (1) or (2), or Article 33" is deemed to be replaced with "the documents or other objects submitted pursuant to the provisions of Article 32, paragraph (1) or (2), or the materials that were required to be submitted pursuant to the provisions of Article 433, paragraph (3) of the Local Tax Act" and the phrase "those documents or copies of those documents" is deemed to be replaced with "those documents or copies of those materials"; in paragraphs (4) and (5) of that Article, the phrase "Cabinet Order" is deemed to be replaced with "Prefectural or Municipal Ordinance"; in Article 41, paragraph (2), item (i), (e) of that Act, the phrase "the provisions of the first sentence of Article 33:documents or other objects" is deemed to be replaced with "the provisions of Article 433, paragraph (3) of the Local Tax Act:materials"; in item (ii) of that paragraph, the phrase "an oral opinion statement" is deemed to be replaced with "the opportunity to state opinions orally prescribed in the proviso to Article 433, paragraph (2) of the Local Tax Act"; in Article 44 of that Act, the phrase "When the reviewing agency has received a response to the consultation from the Administrative Complaint Review Board, etc. (if the consultation under the provisions of paragraph (1) of the preceding Article is not necessary (excluding the cases falling under item (ii) or (iii) of that paragraph), when the review officer's written opinion has been submitted, and if the case falls under item (ii) or (iii) of that paragraph, when the case has gone through the deliberations prescribed in item (ii) or (iii) of that paragraph)" is deemed to be replaced with "When the reviewing agency has concluded the procedures for proceedings"; and in Article 53 of that Act, the phrase "the documents or other objects submitted in response to a request for submission under the provisions of Article 33" is deemed to be replaced with "the materials that were required to be submitted pursuant to the provisions of Article 433, paragraph (3) of the Local Tax Act".
machine translation, not official
**第十二項** 固定資産評価審査委員会は、第一項の規定による決定をした場合においては、その決定のあつた日から十日以内に、これを審査を申し出た者及び市町村長に文書をもつて通知しなければならない。この場合において同項の期限までに決定がないときは、その審査の申出を却下する旨の決定があつたものとみなすことができる。
art-433/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-12
When the fixed asset valuation review board has made a decision under paragraph (1), it must notify in writing the person who filed the application for review and the mayor of the municipality, within 10 days from the date of the decision. In this case, if no decision has been made by the time limit referred to in that paragraph, it may deem that a decision to dismiss the application for review has been made.
machine translation, not official
### 第四百三十四条（争訟の方式） — Form of Disputes
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art-434 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-434
**第一項** 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。
art-434/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-434/par-1
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.
machine translation, not official
**第二項** 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。
art-434/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-434/par-2
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.
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### 第四百三十四条の二（抗告訴訟の取扱い） — Handling of Actions for Revocation
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art-434-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-434-2
**第一項** 固定資産評価審査委員会は、固定資産評価審査委員会の行政事件訴訟法第三条第二項に規定する処分又は同条第三項に規定する裁決に係る同法第十一条第一項（同法第三十八条第一項において準用する場合を含む。）の規定による市町村を被告とする訴訟について、当該市町村を代表する。
art-434-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-434-2/par-1
The fixed asset valuation review board represents the municipality in a lawsuit with the municipality as defendant under Article 11, paragraph (1) of the Administrative Case Litigation Act (including as applied mutatis mutandis pursuant to Article 38, paragraph (1) of that Act) concerning a disposition of the fixed asset valuation review board prescribed in Article 3, paragraph (2) of that Act or a ruling prescribed in paragraph (3) of that Article.
machine translation, not official
### 第四百三十五条（固定資産評価審査委員会の審査の決定に基づく価格等の修正） — Revision of the Price, etc. Based on a Decision of the Fixed Asset Valuation Review Board on Review
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art-435 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-435
**第一項** 市町村長は、第四百三十三条第十二項の規定による通知を受けた場合において固定資産課税台帳に登録された価格等を修正する必要があるときは、その通知を受けた日から十日以内にその価格等を修正して登録し、その旨を当該納税者に通知しなければならない。
art-435/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-435/par-1
If, upon receiving the notice under Article 433, paragraph (12), the mayor of the municipality finds it necessary to revise the price, etc. registered in the fixed assets tax ledger, the mayor must revise and register the price, etc. within 10 days from the date of receiving the notice, and notify the taxpayer concerned to that effect.
machine translation, not official
**第二項** 市町村長は、前項の規定によつて価格等を修正した場合においては、固定資産税の賦課後であつても、その修正した価格等に基いて、既に決定した賦課額を更正しなければならない。
art-435/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-435/par-2
When the mayor of the municipality has revised the price, etc. under the preceding paragraph, the mayor must reassess the assessed amount already determined on the basis of the revised price, etc., even after the assessment of fixed assets tax.
machine translation, not official
### 第四百三十六条（固定資産評価審査委員会に関する条例又は規程事項） — Matters to Be Provided for by Ordinance or Rules Concerning the Fixed Asset Valuation Review Board
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art-436 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-436
**第一項** この法律に規定するもののほか、固定資産評価審査委員会の審査の手続、記録の保存その他審査に関し必要な事項は、当該市町村の条例で定める。
art-436/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-436/par-1
In addition to what is prescribed in this Act, the procedures for review by the fixed asset valuation review board, the preservation of records, and other matters necessary for review are to be prescribed by the Municipal Ordinance of the municipality concerned.
machine translation, not official
**第二項** 前項の条例で定めるべき事項は、当該条例の定めるところによつて、固定資産評価審査委員会の規程で定めることができる。
art-436/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-436/par-2
Matters to be prescribed by the Municipal Ordinance under the preceding paragraph may be prescribed by the rules of the fixed asset valuation review board, as provided for by that Municipal Ordinance.
machine translation, not official
### 第四百三十七条から第四百四十一条まで 〔削除 / repealed〕
art-437-to-441 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-437-to-441
**第一項** 削除
art-437-to-441/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-437-to-441/par-1
no English for this paragraph
---
## Cites
- art-341/par-1/item-10: 第三百八十一条第一項 → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-1
- art-341/par-1/item-11: 第三百八十一条第二項 → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-2
- art-341/par-1/item-12: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- art-341/par-1/item-12: 同法第四条第二項 → 建物の区分所有等に関する法律 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-4/par-2 · https://japanlaw.org/l/337AC0000000069/art-4/par-2
- art-341/par-1/item-12: 第三百八十一条第三項 → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-3
- art-341/par-1/item-13: 第三百八十一条第四項 → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-4
- art-341/par-1/item-14: 第三百八十一条第五項 → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-5
- art-342/par-2: 第三百八十九条第一項第一号 → 地方税法 第三百八十九条第一項第一号 (Article 389, paragraph (1), item (i)), art-389/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1/item-1
- art-342/par-2: 前項 → 地方税法 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-342/par-1
- art-343/par-2: 前項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-343/par-2: 建物の区分所有等に関する法律第二条第二項 → 建物の区分所有等に関する法律 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-2 · https://japanlaw.org/l/337AC0000000069/art-2/par-2
- art-343/par-2: 第三百四十八条第一項 → 地方税法 第三百四十八条第一項 (Article 348, paragraph (1)), art-348/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-1
- art-343/par-3: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-343/par-5: 前項 → 地方税法 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-4
- art-343/par-6: 農地法第四十五条第一項 → e-Gov law 327AC0000000229, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-343/par-6: 相続税法第四十一条 → 相続税法 第四十一条 (Article 41), art-41 — https://japanlaw.org/en/inheritance-tax-act/art-41 · https://japanlaw.org/l/325AC0000000073/art-41
- art-343/par-6: 第四十八条の二 → 相続税法 第四十八条の二 (Article 48-2), art-48-2 — https://japanlaw.org/en/inheritance-tax-act/art-48-2 · https://japanlaw.org/l/325AC0000000073/art-48-2
- art-343/par-6: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-343/par-7: 農住組合法第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-343/par-7: 農住組合法第七条第一項第一号 → e-Gov law 355AC0000000086, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection
- art-343/par-7: この項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
- art-343/par-7: 第三百四十九条の三の三第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-343/par-7: 第三百八十一条第八項 → 地方税法 第三百八十一条第八項 (Article 381, paragraph (8)), art-381/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-8
- art-343/par-7: 同法第百条の二 → e-Gov law 329AC0000000119, 第百条の二 (Article 100-2), art-100-2 — not held in this collection
- art-343/par-7: 密集市街地における防災街区の整備の促進に関する法律第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-343/par-7: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-343/par-8: 公有水面埋立法（大正十年法律第五十七号）第二十三条第一項 → e-Gov law 210AC0000000057, 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — not held in this collection
- art-343/par-8: この項 → 地方税法 第三百四十三条第八項 (Article 343, paragraph (8)), art-343/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-8
- art-343/par-8: 同法第四十二条第二項 → e-Gov law 210AC0000000057, 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — not held in this collection
- art-343/par-8: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-343/par-8: 土地改良法第八十七条の二第一項 → e-Gov law 324AC0000000195, 第八十七条の二第一項 (Article 87-2, paragraph (1)), art-87-2/par-1 — not held in this collection
- art-343/par-8: 同項第一号 → e-Gov law 324AC0000000195, 第八十七条の二第一項第一号 (Article 87-2, paragraph (1), item (i)), art-87-2/par-1/item-1 — not held in this collection
- art-343/par-9: 同法第一条第一項 → e-Gov law 318AC0000000043, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-343/par-9: この項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-9
- art-343/par-9: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-343/par-10: この項 → 地方税法 第三百四十三条第十項 (Article 343, paragraph (10)), art-343/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-10
- art-343/par-10: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-348/par-2/item-1-2: 皇室経済法第七条 → e-Gov law 322AC0000000004, 第七条 (Article 7), art-7 — not held in this collection
- art-348/par-2/item-2-5: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-348/par-2/item-2-5: 軌道法（大正十年法律第七十六号）第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-348/par-2/item-2-5: 都市計画法（昭和四十三年法律第百号）第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection
- art-348/par-2/item-2-7: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-348/par-2/item-2-8: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-348/par-2/item-2-8: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-348/par-2/item-2-8: 都市計画法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-348/par-2/item-3: 宗教法人法第三条 → e-Gov law 326AC0000000126, 第三条 (Article 3), art-3 — not held in this collection
- art-348/par-2/item-7-2: 自然公園法（昭和三十二年法律第百六十一号）第二十条第一項 → e-Gov law 332AC0000000161, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection
- art-348/par-2/item-7-2: 同法第二十一条第一項 → e-Gov law 332AC0000000161, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection
- art-348/par-2/item-8-2: 文化財保護法第百四十四条第一項 → e-Gov law 325AC0100000214, 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — not held in this collection
- art-348/par-2/item-9: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-348/par-2/item-9: この号 → 地方税法 第三百四十八条第二項第九号 (Article 348, paragraph (2), item (ix)), art-348/par-2/item-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9
- art-348/par-2/item-9: 第十号の四 → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-4
- art-348/par-2/item-9: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/en/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1
- art-348/par-2/item-9: 同法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/school-education-act/art-124 · https://japanlaw.org/l/322AC0000000026/art-124
- art-348/par-2/item-9: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-348/par-2/item-9-2: 医療法第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31
- art-348/par-2/item-9-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-348/par-2/item-9-2: この号 → 地方税法 第三百四十八条第二項第九号の二 (Article 348, paragraph (2), item (ix-2)), art-348/par-2/item-9-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9-2
- art-348/par-2/item-10: 次号から第十号の七まで → 地方税法 第三百四十八条第二項第十一号 (Article 348, paragraph (2), item (xi)), art-348/par-2/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11
- art-348/par-2/item-10: 生活保護法第三十八条第一項 → 生活保護法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/public-assistance-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000144/art-38/par-1
- art-348/par-2/item-10-2: 児童福祉法第六条の三第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-348/par-2/item-10-3: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-348/par-2/item-10-3: 次号 → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-4
- art-348/par-2/item-10-5: 老人福祉法第五条の三 → e-Gov law 338AC0000000133, 第五条の三 (Article 5-3), art-5-3 — not held in this collection
- art-348/par-2/item-10-6: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項 → e-Gov law 417AC0000000123, 第五条第十一項 (Article 5, paragraph (11)), art-5/par-11 — not held in this collection
- art-348/par-2/item-10-7: 第十号から前号まで → 地方税法 第三百四十八条第二項第十号 (Article 348, paragraph (2), item (x)), art-348/par-2/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10
- art-348/par-2/item-10-7: 第十号から前号まで → 地方税法 第三百四十八条第二項第十号の二 (Article 348, paragraph (2), item (x-2)), art-348/par-2/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-2
- art-348/par-2/item-10-7: 第十号から前号まで → 地方税法 第三百四十八条第二項第十号の三 (Article 348, paragraph (2), item (x-3)), art-348/par-2/item-10-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-3
- art-348/par-2/item-10-7: 第十号から前号まで → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-4
- art-348/par-2/item-10-7: 第十号から前号まで → 地方税法 第三百四十八条第二項第十号の五 (Article 348, paragraph (2), item (x-5)), art-348/par-2/item-10-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-5
- art-348/par-2/item-10-7: 第十号から前号まで → 地方税法 第三百四十八条第二項第十号の六 (Article 348, paragraph (2), item (x-6)), art-348/par-2/item-10-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-6
- art-348/par-2/item-10-7: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-348/par-2/item-10-7: 同条第三項第一号の二 → e-Gov law 326AC0000000045, 第二条第三項第一号の二 (Article 2, paragraph (3), item (i-2)), art-2/par-3/item-1-2 — not held in this collection
- art-348/par-2/item-10-8: 更生保護事業法第二条第一項 → e-Gov law 407AC0000000086, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-348/par-2/item-10-9: 介護保険法第百十五条の四十七第一項 → 介護保険法 第百十五条の四十七第一項 (Article 115-47, paragraph (1)), art-115-47/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-115-47/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-47/par-1
- art-348/par-2/item-10-9: 同法第百十五条の四十六第一項 → 介護保険法 第百十五条の四十六第一項 (Article 115-46, paragraph (1)), art-115-46/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-115-46/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-46/par-1
- art-348/par-2/item-10-10: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-348/par-2/item-10-10: 同法第六条の三第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号 (Article 348, paragraph (2), item (x)), art-348/par-2/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号の二 (Article 348, paragraph (2), item (x-2)), art-348/par-2/item-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-2
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号の三 (Article 348, paragraph (2), item (x-3)), art-348/par-2/item-10-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-3
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-4
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号の五 (Article 348, paragraph (2), item (x-5)), art-348/par-2/item-10-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-5
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号の六 (Article 348, paragraph (2), item (x-6)), art-348/par-2/item-10-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-6
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第十号の七 (Article 348, paragraph (2), item (x-7)), art-348/par-2/item-10-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-10-7
- art-348/par-2/item-11: 第九号の二から第十号の七まで → 地方税法 第三百四十八条第二項第九号の二 (Article 348, paragraph (2), item (ix-2)), art-348/par-2/item-9-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-9-2
- art-348/par-2/item-11-4: この号 → 地方税法 第三百四十八条第二項第十一号の四 (Article 348, paragraph (2), item (xi-4)), art-348/par-2/item-11-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-11-4
- art-348/par-2/item-11-5: 医療法第四十二条の二第一項 → 医療法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1
- art-348/par-2/item-11-5: 同項第四号 → 医療法 第四十二条の二第一項第四号 (Article 42-2, paragraph (1), item (iv)), art-42-2/par-1/item-4 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1/item-4 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1/item-4
- art-348/par-2/item-11-5: 同項第五号 → 医療法 第四十二条の二第一項第五号 (Article 42-2, paragraph (1), item (v)), art-42-2/par-1/item-5 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1/item-5 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1/item-5
- art-348/par-2/item-11-6: 独立行政法人自動車事故対策機構法第十三条第三号 → e-Gov law 414AC0000000183, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-348/par-2/item-13: 日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項から第四項まで → e-Gov law 409AC0000000048, 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — not held in this collection
- art-348/par-2/item-14: 商工会議所法第九条 → e-Gov law 328AC1000000143, 第九条 (Article 9), art-9 — not held in this collection
- art-348/par-2/item-14: 第六十五条 → e-Gov law 328AC1000000143, 第六十五条 (Article 65), art-65 — not held in this collection
- art-348/par-2/item-14: 商工会法第十一条 → e-Gov law 335AC0000000089, 第十一条 (Article 11), art-11 — not held in this collection
- art-348/par-2/item-14: 第五十五条の八第一項 → e-Gov law 335AC0000000089, 第五十五条の八第一項 (Article 55-8, paragraph (1)), art-55-8/par-1 — not held in this collection
- art-348/par-2/item-14: 第二項 → e-Gov law 335AC0000000089, 第五十五条の八第二項 (Article 55-8, paragraph (2)), art-55-8/par-2 — not held in this collection
- art-348/par-2/item-16: 独立行政法人労働者健康安全機構法第十二条第一項第一号 → e-Gov law 414AC0000000171, 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — not held in this collection
- art-348/par-2/item-16: 第三号 → e-Gov law 414AC0000000171, 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — not held in this collection
- art-348/par-2/item-16: 第四号 → e-Gov law 414AC0000000171, 第十二条第一項第四号 (Article 12, paragraph (1), item (iv)), art-12/par-1/item-4 — not held in this collection
- art-348/par-2/item-16: 第七号 → e-Gov law 414AC0000000171, 第十二条第一項第七号 (Article 12, paragraph (1), item (vii)), art-12/par-1/item-7 — not held in this collection
- art-348/par-2/item-17: 独立行政法人日本芸術文化振興会法第十四条第一項第一号 → e-Gov law 414AC0000000163, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-348/par-2/item-17: 第五号 → e-Gov law 414AC0000000163, 第十四条第一項第五号 (Article 14, paragraph (1), item (v)), art-14/par-1/item-5 — not held in this collection
- art-348/par-2/item-18: 独立行政法人日本スポーツ振興センター法第十五条第一項第一号 → e-Gov law 414AC0000000162, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- art-348/par-2/item-22: 独立行政法人中小企業基盤整備機構法第十五条第一項第二号 → e-Gov law 414AC0000000147, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- art-348/par-2/item-28: 独立行政法人国際協力機構法第十三条第一項第一号 → e-Gov law 414AC0000000136, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- art-348/par-2/item-28: 第四号 → e-Gov law 414AC0000000136, 第十三条第一項第四号 (Article 13, paragraph (1), item (iv)), art-13/par-1/item-4 — not held in this collection
- art-348/par-2/item-28: 第五号 → e-Gov law 414AC0000000136, 第十三条第一項第五号 (Article 13, paragraph (1), item (v)), art-13/par-1/item-5 — not held in this collection
- art-348/par-2/item-29: 独立行政法人国民生活センター法第十条第一号 → e-Gov law 414AC0000000123, 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — not held in this collection
- art-348/par-2/item-29: 第八号 → e-Gov law 414AC0000000123, 第十条第一項第八号 (Article 10, paragraph (1), item (viii)), art-10/par-1/item-8 — not held in this collection
- art-348/par-2/item-30: 日本下水道事業団法第二十六条第一項第七号 → e-Gov law 347AC0000000041, 第二十六条第一項第七号 (Article 26, paragraph (1), item (vii)), art-26/par-1/item-7 — not held in this collection
- art-348/par-2/item-30: 第八号 → e-Gov law 347AC0000000041, 第二十六条第一項第八号 (Article 26, paragraph (1), item (viii)), art-26/par-1/item-8 — not held in this collection
- art-348/par-2/item-32: 独立行政法人都市再生機構法第十八条第一項 → e-Gov law 415AC0000000100, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection
- art-348/par-2/item-32: 同条第四項 → e-Gov law 415AC0000000100, 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — not held in this collection
- art-348/par-2/item-32: 被災市街地復興特別措置法第二十二条第二項 → e-Gov law 407AC0000000014, 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — not held in this collection
- art-348/par-2/item-34: 日本国有鉄道清算事業団の債務等の処理に関する法律（平成十年法律第百三十六号）第十三条第一項第二号 → e-Gov law 410AC0000000136, 第十三条第一項第二号 (Article 13, paragraph (1), item (ii)), art-13/par-1/item-2 — not held in this collection
- art-348/par-2/item-34: 第三号 → e-Gov law 410AC0000000136, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-348/par-2/item-34: 同法第二十五条 → e-Gov law 410AC0000000136, 第二十五条 (Article 25), art-25 — not held in this collection
- art-348/par-2/item-35: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-348/par-2/item-35: 第三百四十九条の三第十八項 → 地方税法 第三百四十九条の三第十八項 (Article 349-3, paragraph (18)), art-349-3/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-18
- art-348/par-2/item-35: 第五項 → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-5
- art-348/par-2/item-36: この号 → 地方税法 第三百四十八条第二項第三十六号 (Article 348, paragraph (2), item (xxxvi)), art-348/par-2/item-36 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-36
- art-348/par-2/item-36: 第三百四十九条の三第二十一項 → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-21
- art-348/par-2/item-36: 農業機械化促進法を廃止する等の法律第一条 → e-Gov law 429AC0000000019, 第一条 (Article 1), art-1 — not held in this collection
- art-348/par-2/item-36: 第十六条第一項第一号 → 地方税法 第十六条第一項第一号 (Article 16, paragraph (1), item (i)), art-16/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-9/from-art-16#art-16/par-1/item-1
- art-348/par-2/item-36: 第三号から第五号まで → 地方税法 第十六条第一項第三号 (Article 16, paragraph (1), item (iii)), art-16/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-9/from-art-16#art-16/par-1/item-3
- art-348/par-2/item-36: 第三号から第五号まで → 地方税法 第十六条第一項第四号 (Article 16, paragraph (1), item (iv)), art-16/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-9/from-art-16#art-16/par-1/item-4
- art-348/par-2/item-36: 第三号から第五号まで → 地方税法 第十六条第一項第五号 (Article 16, paragraph (1), item (v)), art-16/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-9/from-art-16#art-16/par-1/item-5
- art-348/par-2/item-36: 機構法第十四条第一項第二号から第四号まで → e-Gov law 414AC0000000180, 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — not held in this collection
- art-348/par-2/item-36: 第二項から第四項まで → e-Gov law 414AC0000000180, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- art-348/par-2/item-36: 同条第一項第一号 → e-Gov law 414AC0000000180, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-348/par-2/item-38: 国立研究開発法人宇宙航空研究開発機構法第十八条第一号 → e-Gov law 414AC0000000161, 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — not held in this collection
- art-348/par-2/item-38: 第二号 → e-Gov law 414AC0000000161, 第十八条第一項第二号 (Article 18, paragraph (1), item (ii)), art-18/par-1/item-2 — not held in this collection
- art-348/par-2/item-39: 国立研究開発法人情報通信研究機構法第十四条第一項第一号 → e-Gov law 411AC0000000162, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- art-348/par-2/item-39: 第八号 → e-Gov law 411AC0000000162, 第十四条第一項第八号 (Article 14, paragraph (1), item (viii)), art-14/par-1/item-8 — not held in this collection
- art-348/par-2/item-40: 独立行政法人日本学生支援機構法第十三条第一項第三号 → e-Gov law 415AC0000000094, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-348/par-2/item-41: 総合法律支援法第三十条第一項第一号 → e-Gov law 416AC0000000074, 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — not held in this collection
- art-348/par-2/item-44: 国立研究開発法人量子科学技術研究開発機構法（平成十一年法律第百七十六号）第十六条第一項第二号から第七号まで → e-Gov law 411AC0000000176, 第十六条第一項第二号 (Article 16, paragraph (1), item (ii)), art-16/par-1/item-2 — not held in this collection
- art-348/par-3: 前項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2
- art-348/par-4: 中小企業等協同組合法第九条の九第一項第一号 → e-Gov law 324AC0000000181, 第九条の九第一項第一号 (Article 9-9, paragraph (1), item (i)), art-9-9/par-1/item-1 — not held in this collection
- art-348/par-4: 第三百四十九条の三第二十三項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-23
- art-348/par-5: 独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号）第十三条第一項第三号 → e-Gov law 414AC0000000180, 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — not held in this collection
- art-348/par-5: 第六号 → e-Gov law 414AC0000000180, 第十三条第一項第六号 (Article 13, paragraph (1), item (vi)), art-13/par-1/item-6 — not held in this collection
- art-348/par-5: 第二項第二号の五 → 地方税法 第三百四十八条第二項第二号の五 (Article 348, paragraph (2), item (ii-5)), art-348/par-2/item-2-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2-5
- art-348/par-8: この項 → 地方税法 第三百四十八条第八項 (Article 348, paragraph (8)), art-348/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-8
- art-348/par-9: 第三号 → 地方税法 第三百四十八条第九項第三号 (Article 348, paragraph (9), item (iii)), art-348/par-9/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-9/item-3
- art-348/par-10: 第二項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2
- art-348/par-10: 第四項から前項まで → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-4
- art-348/par-10: 第四項から前項まで → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-5
- art-348/par-10: 第四項から前項まで → 地方税法 第三百四十八条第六項 (Article 348, paragraph (6)), art-348/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-6
- art-348/par-10: 第四項から前項まで → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-7
- art-348/par-10: 第四項から前項まで → 地方税法 第三百四十八条第八項 (Article 348, paragraph (8)), art-348/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-8
- art-348/par-10: 第四項から前項まで → 地方税法 第三百四十八条第九項 (Article 348, paragraph (9)), art-348/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-9
- art-348/par-10: 第四百十一条第一項 → 地方税法 第四百十一条第一項 (Article 411, paragraph (1)), art-411/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-1
- art-349/par-3: 前項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
- art-349/par-3: 本項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-3
- art-349/par-5: 第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
- art-349-3/par-1: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-349-3/par-1: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-349-3/par-1: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-349-3/par-1: この項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-1
- art-349-3/par-1: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-1: この条 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-349-3/par-2: ガス事業法第二条第六項 → e-Gov law 329AC0000000051, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-349-3/par-2: 同法第五十四条の二 → e-Gov law 329AC0000000051, 第五十四条の二 (Article 54-2), art-54-2 — not held in this collection
- art-349-3/par-2: この項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-2
- art-349-3/par-2: 同法第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-349-3/par-2: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-3: 前項 → 地方税法 第三百四十九条の三第二項 (Article 349-3, paragraph (2)), art-349-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-2
- art-349-3/par-3: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-4: この項 → 地方税法 第三百四十九条の三第四項 (Article 349-3, paragraph (4)), art-349-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-4
- art-349-3/par-4: 次項 → 地方税法 第三百四十九条の三第五項 (Article 349-3, paragraph (5)), art-349-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-5
- art-349-3/par-4: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-5: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-6: 前項 → 地方税法 第三百四十九条の三第五項 (Article 349-3, paragraph (5)), art-349-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-5
- art-349-3/par-6: 離島航路整備法（昭和二十七年法律第二百二十六号）第二条第二項 → e-Gov law 327AC1000000226, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-349-3/par-7: 航空法（昭和二十七年法律第二百三十一号）第百条 → e-Gov law 327AC0000000231, 第百条 (Article 100), art-100 — not held in this collection
- art-349-3/par-7: この項 → 地方税法 第三百四十九条の三第七項 (Article 349-3, paragraph (7)), art-349-3/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-7
- art-349-3/par-7: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-8: 航空法第百条 → e-Gov law 327AC0000000231, 第百条 (Article 100), art-100 — not held in this collection
- art-349-3/par-8: 第三百四十三条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-349-3/par-8: 同条第九項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-9
- art-349-3/par-8: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-9: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-9: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-9: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
- art-349-3/par-9: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-3
- art-349-3/par-9: 第四項 → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-4
- art-349-3/par-9: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-5
- art-349-3/par-9: 第六項 → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-6
- art-349-3/par-9: 第三百四十一条第四号 → 地方税法 第三百四十一条第一項第四号 (Article 341, paragraph (1), item (iv)), art-341/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-341/par-1/item-4
- art-349-3/par-9: 放送法（昭和二十五年法律第百三十二号）第七十四条第一項 → e-Gov law 325AC0000000132, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-349-3/par-10: 国立研究開発法人日本原子力研究開発機構法（平成十六年法律第百五十五号）第十七条第一項第一号から第三号まで → e-Gov law 416AC0000000155, 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — not held in this collection
- art-349-3/par-10: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-10: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-11: 文化財保護法第五十八条第一項 → e-Gov law 325AC0100000214, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection
- art-349-3/par-11: 同法第九十条第三項 → e-Gov law 325AC0100000214, 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — not held in this collection
- art-349-3/par-11: 同法第百三十三条 → e-Gov law 325AC0100000214, 第百三十三条 (Article 133), art-133 — not held in this collection
- art-349-3/par-11: 同法第百三十四条第一項 → e-Gov law 325AC0100000214, 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — not held in this collection
- art-349-3/par-11: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-12: 全国新幹線鉄道整備法第二条 → e-Gov law 345AC1000000071, 第二条 (Article 2), art-2 — not held in this collection
- art-349-3/par-12: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-349-3/par-12: この項 → 地方税法 第三百四十九条の三第十二項 (Article 349-3, paragraph (12)), art-349-3/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-12
- art-349-3/par-12: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-12: 第一項 → 地方税法 第三百四十九条の二第一項 (Article 349-2, paragraph (1)), art-349-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2/par-1
- art-349-3/par-13: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-13: 第一項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-1
- art-349-3/par-13: 第二十四項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-24
- art-349-3/par-14: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-349-3/par-14: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-349-3/par-14: 鉄道事業法第二条第六項 → e-Gov law 361AC0000000092, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-349-3/par-14: この項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-14
- art-349-3/par-14: 第一項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-1
- art-349-3/par-14: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-15: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-15: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-16: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-16: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-17: 第三百四十八条第二項第二号 → 地方税法 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-2
- art-349-3/par-17: 同項第四十五号 → 地方税法 第三百四十八条第二項第四十五号 (Article 348, paragraph (2), item (xlv)), art-348/par-2/item-45 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-45
- art-349-3/par-17: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-17: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-18: この項 → 地方税法 第三百四十九条の三第十八項 (Article 349-3, paragraph (18)), art-349-3/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-18
- art-349-3/par-18: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-18: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-18: 第一項 → 地方税法 第三百四十九条の三第一項 (Article 349-3, paragraph (1)), art-349-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-1
- art-349-3/par-18: 第十四項 → 地方税法 第三百四十九条の三第十四項 (Article 349-3, paragraph (14)), art-349-3/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-14
- art-349-3/par-18: 第二十四項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-24
- art-349-3/par-19: 国立研究開発法人新エネルギー・産業技術総合開発機構法（平成十四年法律第百四十五号）第十五条第一号 → e-Gov law 414AC0000000145, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
- art-349-3/par-19: 第二号 → e-Gov law 414AC0000000145, 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — not held in this collection
- art-349-3/par-19: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-20: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-20: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-21: 第三百四十八条第二項第三十六号 → 地方税法 第三百四十八条第二項第三十六号 (Article 348, paragraph (2), item (xxxvi)), art-348/par-2/item-36 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348/par-2/item-36
- art-349-3/par-21: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-22: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-22: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-23: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-23: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-24: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-349-3/par-24: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-349-3/par-24: この項 → 地方税法 第三百四十九条の三第二十四項 (Article 349-3, paragraph (24)), art-349-3/par-24 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-24
- art-349-3/par-24: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-25: 中部国際空港の設置及び管理に関する法律第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-349-3/par-25: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-25: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-26: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-27: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-349-3/par-27: 同法第六条の三第九項 → e-Gov law 322AC0000000164, 第六条の三第九項 (Article 6-3, paragraph (9)), art-6-3/par-9 — not held in this collection
- art-349-3/par-27: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-27: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-27: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
- art-349-3/par-28: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-349-3/par-28: 同法第六条の三第十一項 → e-Gov law 322AC0000000164, 第六条の三第十一項 (Article 6-3, paragraph (11)), art-6-3/par-11 — not held in this collection
- art-349-3/par-28: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-28: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-28: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
- art-349-3/par-29: 児童福祉法第三十四条の十五第二項 → e-Gov law 322AC0000000164, 第三十四条の十五第二項 (Article 34-15, paragraph (2)), art-34-15/par-2 — not held in this collection
- art-349-3/par-29: 同法第六条の三第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-349-3/par-29: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-29: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-29: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
- art-349-3/par-30: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-349-3/par-30: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-30: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-31: 国立研究開発法人日本医療研究開発機構法（平成二十六年法律第四十九号）第十六条第一号 → e-Gov law 426AC0000000049, 第十六条第一項第一号 (Article 16, paragraph (1), item (i)), art-16/par-1/item-1 — not held in this collection
- art-349-3/par-31: 第二号 → e-Gov law 426AC0000000049, 第十六条第一項第二号 (Article 16, paragraph (1), item (ii)), art-16/par-1/item-2 — not held in this collection
- art-349-3/par-31: 前条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-32: 国立研究開発法人量子科学技術研究開発機構法第十六条第一項第一号 → e-Gov law 411AC0000000176, 第十六条第一項第一号 (Article 16, paragraph (1), item (i)), art-16/par-1/item-1 — not held in this collection
- art-349-3/par-32: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-32: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3/par-33: 景観法（平成十六年法律第百十号）第十九条第一項 → e-Gov law 416AC0000000110, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-349-3/par-33: 前二条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3/par-33: 前二条 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3-2/par-1: 前条 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-349-3-2/par-1: 第十一項 → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-11
- art-349-3-2/par-1: 空家等対策の推進に関する特別措置法（平成二十六年法律第百二十七号）第十三条第二項 → e-Gov law 426AC1000000127, 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — not held in this collection
- art-349-3-2/par-1: 同法第五条 → e-Gov law 426AC1000000127, 第五条 (Article 5), art-5 — not held in this collection
- art-349-3-2/par-1: この項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- art-349-3-2/par-1: 同法第十三条第一項 → e-Gov law 426AC1000000127, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-349-3-2/par-1: 同法第二十二条第二項 → e-Gov law 426AC1000000127, 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — not held in this collection
- art-349-3-2/par-1: 同法第二条第二項 → e-Gov law 426AC1000000127, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-349-3-2/par-1: この条 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-349-3-2/par-1: 次条第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-349-3-2/par-1: 第三百五十二条の二第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- art-349-3-2/par-1: 第三項 → 地方税法 第三百五十二条の二第三項 (Article 352-2, paragraph (3)), art-352-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-3
- art-349-3-2/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384
- art-349-3-2/par-1: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3-2/par-2: この項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- art-349-3-2/par-2: 第三百四十九条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-349-3-2/par-2: 前条第十一項 → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3/par-11
- art-349-3-2/par-2: 前項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- art-349-3-2/par-2/item-2: この条 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-349-3-2/par-2/item-2: 第三百八十四条第一項 → 地方税法 第三百八十四条第一項 (Article 384, paragraph (1)), art-384/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384/par-1
- art-349-3-2/par-3: 前項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- art-349-3-3/par-1: この条 → 地方税法 第三百四十九条の三の三 (Article 349-3-3), art-349-3-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3
- art-349-3-3/par-1: 第三百五十二条の二 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2
- art-349-3-3/par-1: 前条 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-349-3-3/par-1: 災害対策基本法（昭和三十六年法律第二百二十三号）第六十条第一項 → e-Gov law 336AC0000000223, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection
- art-349-3-3/par-1: 第六項 → e-Gov law 336AC0000000223, 第六十条第六項 (Article 60, paragraph (6)), art-60/par-6 — not held in this collection
- art-349-3-3/par-1: 同法第六十一条第一項 → e-Gov law 336AC0000000223, 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — not held in this collection
- art-349-3-3/par-1: 同法第六十三条第一項 → e-Gov law 336AC0000000223, 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — not held in this collection
- art-349-3-3/par-1: 同条第三項 → e-Gov law 336AC0000000223, 第六十三条第三項 (Article 63, paragraph (3)), art-63/par-3 — not held in this collection
- art-349-3-3/par-1: 第二項 → e-Gov law 336AC0000000223, 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — not held in this collection
- art-349-3-3/par-1: この項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-349-3-3/par-1: 同法第六十条第五項 → e-Gov law 336AC0000000223, 第六十条第五項 (Article 60, paragraph (5)), art-60/par-5 — not held in this collection
- art-349-3-3/par-1: 同法第六十一条第四項 → e-Gov law 336AC0000000223, 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — not held in this collection
- art-349-3-3/par-1: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-349-3-3/par-1: 第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-349-3-3/par-1: 第三百八十四条の二 → 地方税法 第三百八十四条の二 (Article 384-2), art-384-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-2
- art-349-3-3/par-1: 前条第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- art-349-3-3/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384
- art-349-3-3/par-2: この項 → 地方税法 第三百四十九条の三の三第二項 (Article 349-3-3, paragraph (2)), art-349-3-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-2
- art-349-3-3/par-2: 第三百八十四条の二 → 地方税法 第三百八十四条の二 (Article 384-2), art-384-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-2
- art-349-3-3/par-2: 前項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-349-3-3/par-2: 第四項 → 地方税法 第三百四十九条の三の三第四項 (Article 349-3-3, paragraph (4)), art-349-3-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-4
- art-349-3-3/par-2: 次条第一項 → 地方税法 第三百四十九条の三の四第一項 (Article 349-3-4, paragraph (1)), art-349-3-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4/par-1
- art-349-3-3/par-3: この条 → 地方税法 第三百四十九条の三の三 (Article 349-3-3), art-349-3-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3
- art-349-3-3/par-3: 第三百五十二条の二 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2
- art-349-3-3/par-3: 第三百八十四条の二 → 地方税法 第三百八十四条の二 (Article 384-2), art-384-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-2
- art-349-3-3/par-3: 第三百四十三条第七項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
- art-349-3-3/par-3: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-349-3-3/par-3: 第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-349-3-3/par-3: 第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-349-3-3/par-3: 次条第一項 → 地方税法 第三百四十九条の三の四第一項 (Article 349-3-4, paragraph (1)), art-349-3-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4/par-1
- art-349-3-3/par-4: 第三百四十三条第七項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
- art-349-3-3/par-4: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-349-3-3/par-4: 前項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-349-3-4/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
- art-349-3-4/par-1: この条 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-349-3-4/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-3-4/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-349-4/par-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-349-4/par-1: この項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-4/par-1: 次項 → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
- art-349-4/par-1: 第五項 → 地方税法 第三百四十九条の四第五項 (Article 349-4, paragraph (5)), art-349-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-5
- art-349-4/par-1: 第七項 → 地方税法 第三百四十九条の四第七項 (Article 349-4, paragraph (7)), art-349-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-7
- art-349-4/par-1: 次条 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-349-4/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-4/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-349-4/par-1: 前条 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-349-4/par-1: この条 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-349-4/par-2: 地方交付税法（昭和二十五年法律第二百十一号）第十四条第二項 → e-Gov law 325AC0000000211, 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — not held in this collection
- art-349-4/par-2: この項 → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
- art-349-4/par-2: 前項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-4/par-2: 次条 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-349-4/par-2: 次条第二項から第四項まで → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2
- art-349-4/par-2: 次条第二項から第四項まで → 地方税法 第三百四十九条の五第三項 (Article 349-5, paragraph (3)), art-349-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
- art-349-4/par-2: 次条第二項から第四項まで → 地方税法 第三百四十九条の五第四項 (Article 349-5, paragraph (4)), art-349-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
- art-349-4/par-3: 前項 → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
- art-349-4/par-4: 前二項 → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
- art-349-4/par-4: 前二項 → 地方税法 第三百四十九条の四第三項 (Article 349-4, paragraph (3)), art-349-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-3
- art-349-4/par-5: 第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-4/par-6: 第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-1
- art-349-4/par-6: 第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-1
- art-349-4/par-6: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-349-4/par-6: 第四百十七条第二項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-349-4/par-6: 第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-4/par-7: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-349-4/par-7: 第四百十七条第二項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-349-4/par-7: 第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-4/par-7: 第三百九十三条第一項 → 地方税法 第三百九十三条第一項 (Article 393, paragraph (1)), art-393/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-1
- art-349-4/par-8: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-349-4/par-8: 第四百十七条第二項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-349-4/par-8: 第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-4/par-8: 第三百九十三条第一項 → 地方税法 第三百九十三条第一項 (Article 393, paragraph (1)), art-393/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-1
- art-349-5/par-1: この項 → 地方税法 第三百四十九条の五第一項 (Article 349-5, paragraph (1)), art-349-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-1
- art-349-5/par-1: 前条第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-5/par-1: この条 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-349-5/par-1: 第七百四十条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-740
- art-349-5/par-1: 次項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2
- art-349-5/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349-2
- art-349-5/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-349-5/par-1: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-349-5/par-1: 前条 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-349-5/par-1: 次項から第五項まで → 地方税法 第三百四十九条の五第三項 (Article 349-5, paragraph (3)), art-349-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
- art-349-5/par-1: 次項から第五項まで → 地方税法 第三百四十九条の五第四項 (Article 349-5, paragraph (4)), art-349-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
- art-349-5/par-1: 次項から第五項まで → 地方税法 第三百四十九条の五第五項 (Article 349-5, paragraph (5)), art-349-5/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-5
- art-349-5/par-2: 前条第二項から第四項まで → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
- art-349-5/par-2: 前条第二項から第四項まで → 地方税法 第三百四十九条の四第三項 (Article 349-4, paragraph (3)), art-349-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-3
- art-349-5/par-2: 前条第二項から第四項まで → 地方税法 第三百四十九条の四第四項 (Article 349-4, paragraph (4)), art-349-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-4
- art-349-5/par-2: 同条第一項 → 地方税法 第三百四十九条の四第一項 (Article 349-4, paragraph (1)), art-349-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-1
- art-349-5/par-2/item-1: 次号 → 地方税法 第三百四十九条の五第二項第二号 (Article 349-5, paragraph (2), item (ii)), art-349-5/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-2
- art-349-5/par-2/item-1: 次項 → 地方税法 第三百四十九条の五第三項 (Article 349-5, paragraph (3)), art-349-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
- art-349-5/par-2/item-1: 第四項 → 地方税法 第三百四十九条の五第四項 (Article 349-5, paragraph (4)), art-349-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
- art-349-5/par-2/item-2: この号 → 地方税法 第三百四十九条の五第二項第二号 (Article 349-5, paragraph (2), item (ii)), art-349-5/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-2
- art-349-5/par-2/item-2: 次号 → 地方税法 第三百四十九条の五第二項第三号 (Article 349-5, paragraph (2), item (iii)), art-349-5/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-3
- art-349-5/par-2/item-2: 次項 → 地方税法 第三百四十九条の五第三項 (Article 349-5, paragraph (3)), art-349-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
- art-349-5/par-2/item-2: 第四項 → 地方税法 第三百四十九条の五第四項 (Article 349-5, paragraph (4)), art-349-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
- art-349-5/par-2/item-3: この号 → 地方税法 第三百四十九条の五第二項第三号 (Article 349-5, paragraph (2), item (iii)), art-349-5/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2/item-3
- art-349-5/par-2/item-3: 次項 → 地方税法 第三百四十九条の五第三項 (Article 349-5, paragraph (3)), art-349-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
- art-349-5/par-2/item-3: 第四項 → 地方税法 第三百四十九条の五第四項 (Article 349-5, paragraph (4)), art-349-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
- art-349-5/par-3: 前項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2
- art-349-5/par-3: 前条第二項から第四項まで → 地方税法 第三百四十九条の四第二項 (Article 349-4, paragraph (2)), art-349-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-2
- art-349-5/par-3: 前条第二項から第四項まで → 地方税法 第三百四十九条の四第三項 (Article 349-4, paragraph (3)), art-349-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-3
- art-349-5/par-3: 前条第二項から第四項まで → 地方税法 第三百四十九条の四第四項 (Article 349-4, paragraph (4)), art-349-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4/par-4
- art-349-5/par-5: 前各項 → 地方税法 第三百四十九条の五第一項 (Article 349-5, paragraph (1)), art-349-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-1
- art-349-5/par-5: 前各項 → 地方税法 第三百四十九条の五第二項 (Article 349-5, paragraph (2)), art-349-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-2
- art-349-5/par-5: 前各項 → 地方税法 第三百四十九条の五第三項 (Article 349-5, paragraph (3)), art-349-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-3
- art-349-5/par-5: 前各項 → 地方税法 第三百四十九条の五第四項 (Article 349-5, paragraph (4)), art-349-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5/par-4
- art-352/par-1: 建物の区分所有等に関する法律第二条第三項 → 建物の区分所有等に関する法律 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-3 · https://japanlaw.org/l/337AC0000000069/art-2/par-3
- art-352/par-1: この条 → 地方税法 第三百五十二条 (Article 352), art-352 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352
- art-352/par-1: 次条 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2
- art-352/par-1: 同法第二条第二項 → 建物の区分所有等に関する法律 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-2 · https://japanlaw.org/l/337AC0000000069/art-2/par-2
- art-352/par-1: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-3#art-10-2/par-1
- art-352/par-1: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000069/art-14/par-1
- art-352/par-1: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-352/par-1: 同法第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-352/par-2: 建築基準法第二十条第一項第一号 → e-Gov law 325AC0000000201, 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — not held in this collection
- art-352/par-2: この項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2
- art-352/par-2: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-3#art-10-2/par-1
- art-352/par-2: 前項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-1
- art-352/par-2/item-1: 建物の区分所有等に関する法律第三条 → 建物の区分所有等に関する法律 第三条 (Article 3), art-3 — https://japanlaw.org/en/building-unit-ownership-act/art-3 · https://japanlaw.org/l/337AC0000000069/art-3
- art-352/par-2/item-1: 同法第十四条第二項 → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-352/par-2/item-1: 第三項 → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-352/par-2/item-1: 次号 → 地方税法 第三百五十二条第二項第二号 (Article 352, paragraph (2), item (ii)), art-352/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2/item-2
- art-352/par-2/item-2: 前号 → 地方税法 第三百五十二条第二項第一号 (Article 352, paragraph (2), item (i)), art-352/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2/item-1
- art-352/par-3: 建物の区分所有等に関する法律第十一条第二項 → 建物の区分所有等に関する法律 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-11/par-2 · https://japanlaw.org/l/337AC0000000069/art-11/par-2
- art-352/par-3: 第二十七条第一項 → 建物の区分所有等に関する法律 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-27/par-1 · https://japanlaw.org/l/337AC0000000069/art-27/par-1
- art-352/par-3: 都市再開発法第八十八条第四項 → e-Gov law 344AC0000000038, 第八十八条第四項 (Article 88, paragraph (4)), art-88/par-4 — not held in this collection
- art-352/par-3: 建物の区分所有等に関する法律第二条第四項 → 建物の区分所有等に関する法律 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-4 · https://japanlaw.org/l/337AC0000000069/art-2/par-4
- art-352/par-3: この項 → 地方税法 第三百五十二条第三項 (Article 352, paragraph (3)), art-352/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-3
- art-352/par-3: 次条 → 地方税法 第三百五十二条の二 (Article 352-2), art-352-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2
- art-352/par-3: 同法第三条 → 建物の区分所有等に関する法律 第三条 (Article 3), art-3 — https://japanlaw.org/en/building-unit-ownership-act/art-3 · https://japanlaw.org/l/337AC0000000069/art-3
- art-352/par-3: 同法第十一条第一項 → 建物の区分所有等に関する法律 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-11/par-1 · https://japanlaw.org/l/337AC0000000069/art-11/par-1
- art-352/par-3: 前二項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-1
- art-352/par-3: 前二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2
- art-352-2/par-1: この項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- art-352-2/par-1: 次項 → 地方税法 第三百五十二条の二第二項 (Article 352-2, paragraph (2)), art-352-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-2
- art-352-2/par-1: 第五項 → 地方税法 第三百五十二条の二第五項 (Article 352-2, paragraph (5)), art-352-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-5
- art-352-2/par-1: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-3#art-10-2/par-1
- art-352-2/par-1/item-2: 建物の区分所有等に関する法律第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000069/art-14/par-1
- art-352-2/par-1/item-2: 建物の区分所有等に関する法律第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000069/art-14/par-2
- art-352-2/par-1/item-2: 建物の区分所有等に関する法律第十四条第一項から第三項まで → 建物の区分所有等に関する法律 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/building-unit-ownership-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000069/art-14/par-3
- art-352-2/par-2: 前条第三項 → 地方税法 第三百五十二条第三項 (Article 352, paragraph (3)), art-352/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-3
- art-352-2/par-2: 前二項 → 地方税法 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-1
- art-352-2/par-2: 前二項 → 地方税法 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352/par-2
- art-352-2/par-2: 次条第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- art-352-2/par-3: この項 → 地方税法 第三百五十二条の二第三項 (Article 352-2, paragraph (3)), art-352-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-3
- art-352-2/par-3: 第六項 → 地方税法 第三百五十二条の二第六項 (Article 352-2, paragraph (6)), art-352-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-6
- art-352-2/par-3: 第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- art-352-2/par-3: 次項 → 地方税法 第三百五十二条の二第四項 (Article 352-2, paragraph (4)), art-352-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-4
- art-352-2/par-3: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-3#art-10-2/par-1
- art-352-2/par-3: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-352-2/par-3: 同条第二項 → 地方税法 第三百四十九条の三の三第二項 (Article 349-3-3, paragraph (2)), art-349-3-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-2
- art-352-2/par-4: 第三百四十三条第七項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
- art-352-2/par-4: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-352-2/par-4: 前項 → 地方税法 第三百五十二条の二第三項 (Article 352-2, paragraph (3)), art-352-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-3
- art-352-2/par-4: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-352-2/par-4: 同条第二項 → 地方税法 第三百四十九条の三の三第二項 (Article 349-3-3, paragraph (2)), art-349-3-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-2
- art-352-2/par-4: 第三百四十九条の三の三第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-352-2/par-4: 同条第四項 → 地方税法 第三百四十九条の三の三第四項 (Article 349-3-3, paragraph (4)), art-349-3-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-4
- art-352-2/par-5: 第一項 → 地方税法 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1
- art-352-2/par-5: 同項第一号 → 地方税法 第三百五十二条の二第一項第一号 (Article 352-2, paragraph (1), item (i)), art-352-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1/item-1
- art-352-2/par-5: 同項第二号 → 地方税法 第三百五十二条の二第一項第二号 (Article 352-2, paragraph (1), item (ii)), art-352-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-1/item-2
- art-352-2/par-5: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-3#art-10-2/par-1
- art-352-2/par-6: 前項 → 地方税法 第三百五十二条の二第五項 (Article 352-2, paragraph (5)), art-352-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-5
- art-352-2/par-6: この項 → 地方税法 第三百五十二条の二第六項 (Article 352-2, paragraph (6)), art-352-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-6
- art-352-2/par-6: 次項 → 地方税法 第三百五十二条の二第七項 (Article 352-2, paragraph (7)), art-352-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-7
- art-352-2/par-6: 第三項 → 地方税法 第三百五十二条の二第三項 (Article 352-2, paragraph (3)), art-352-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-3
- art-352-2/par-6: 第十条の二第一項 → 地方税法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-3#art-10-2/par-1
- art-352-2/par-7: 第三百四十三条第七項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
- art-352-2/par-7: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-352-2/par-7: 前項 → 地方税法 第三百五十二条の二第六項 (Article 352-2, paragraph (6)), art-352-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-351#art-352-2/par-6
- art-352-3/par-1: この条 → 地方税法 第三百五十二条の三 (Article 352-3), art-352-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-352-3
- art-353/par-1: 第一号から第三号まで → 地方税法 第三百五十三条第一項第一号 (Article 353, paragraph (1), item (i)), art-353/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-1
- art-353/par-1: 第一号から第三号まで → 地方税法 第三百五十三条第一項第二号 (Article 353, paragraph (1), item (ii)), art-353/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-2
- art-353/par-1: 第一号から第三号まで → 地方税法 第三百五十三条第一項第三号 (Article 353, paragraph (1), item (iii)), art-353/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-3
- art-353/par-1: 次条第一項第一号 → 地方税法 第三百五十四条第一項第一号 (Article 354, paragraph (1), item (i)), art-354/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1/item-1
- art-353/par-1: 第二号 → 地方税法 第三百五十四条第一項第二号 (Article 354, paragraph (1), item (ii)), art-354/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1/item-2
- art-353/par-1: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1
- art-353/par-1: 第三百九十六条の二第一項第六号 → 地方税法 第三百九十六条の二第一項第六号 (Article 396-2, paragraph (1), item (vi)), art-396-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-6
- art-353/par-1: 第三百九十七条第一項第一号 → 地方税法 第三百九十七条第一項第一号 (Article 397, paragraph (1), item (i)), art-397/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1/item-1
- art-353/par-1: 第二号 → 地方税法 第三百九十七条第一項第二号 (Article 397, paragraph (1), item (ii)), art-397/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1/item-2
- art-353/par-1/item-2: 前号 → 地方税法 第三百五十三条第一項第一号 (Article 353, paragraph (1), item (i)), art-353/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-1
- art-353/par-1/item-3: 第一号 → 地方税法 第三百五十三条第一項第一号 (Article 353, paragraph (1), item (i)), art-353/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-1
- art-353/par-1/item-4: 前三号 → 地方税法 第三百五十三条第一項第一号 (Article 353, paragraph (1), item (i)), art-353/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-1
- art-353/par-1/item-4: 前三号 → 地方税法 第三百五十三条第一項第二号 (Article 353, paragraph (1), item (ii)), art-353/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-2
- art-353/par-1/item-4: 前三号 → 地方税法 第三百五十三条第一項第三号 (Article 353, paragraph (1), item (iii)), art-353/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-3
- art-353/par-2: 前項第一号 → 地方税法 第三百五十三条第一項第一号 (Article 353, paragraph (1), item (i)), art-353/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-1
- art-353/par-2: この項 → 地方税法 第三百五十三条第二項 (Article 353, paragraph (2)), art-353/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-2
- art-353/par-2: 第三百九十六条第二項 → 地方税法 第三百九十六条第二項 (Article 396, paragraph (2)), art-396/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-2
- art-353/par-2: 前項第二号 → 地方税法 第三百五十三条第一項第二号 (Article 353, paragraph (1), item (ii)), art-353/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1/item-2
- art-353/par-3: 第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1
- art-353/par-4: 第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1
- art-353/par-5: 第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1
- art-353/par-5: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-353/par-6: 第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1
- art-353/par-6: 第四項 → 地方税法 第三百五十三条第四項 (Article 353, paragraph (4)), art-353/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-4
- art-354/par-1/item-1: 前条 → 地方税法 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353
- art-354/par-1/item-2: 前条第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353/par-1
- art-354/par-1/item-3: 前条 → 地方税法 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-353
- art-354/par-2: 前項 → 地方税法 第三百五十四条第一項 (Article 354, paragraph (1)), art-354/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-354/par-1
- art-355/par-1: 本項 → 地方税法 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-1
- art-355/par-2: 前項 → 地方税法 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-1
- art-356/par-1: 前条第一項 → 地方税法 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-1
- art-356/par-1: 同条第二項 → 地方税法 第三百五十五条第二項 (Article 355, paragraph (2)), art-355/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-2
- art-356/par-2: 前項 → 地方税法 第三百五十六条第一項 (Article 356, paragraph (1)), art-356/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-356/par-1
- art-357/par-1: 第三百五十五条第二項 → 地方税法 第三百五十五条第二項 (Article 355, paragraph (2)), art-355/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-2
- art-357/par-1: 同条第一項 → 地方税法 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-355/par-1
- art-358/par-2: 前項 → 地方税法 第三百五十八条第一項 (Article 358, paragraph (1)), art-358/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-1
- art-358/par-3: 第一項 → 地方税法 第三百五十八条第一項 (Article 358, paragraph (1)), art-358/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-1
- art-358/par-3: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383
- art-358/par-3: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384
- art-358/par-3: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-358/par-4: 前項 → 地方税法 第三百五十八条第三項 (Article 358, paragraph (3)), art-358/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-3
- art-358/par-5: 第一項 → 地方税法 第三百五十八条第一項 (Article 358, paragraph (1)), art-358/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-1
- art-358/par-5: 第三項 → 地方税法 第三百五十八条第三項 (Article 358, paragraph (3)), art-358/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-3
- art-358/par-6: 前項 → 地方税法 第三百五十八条第五項 (Article 358, paragraph (5)), art-358/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-5
- art-358/par-6: 第一項 → 地方税法 第三百五十八条第一項 (Article 358, paragraph (1)), art-358/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-358/par-1
- art-362/par-2: 第三百六十四条第十項 → 地方税法 第三百六十四条第十項 (Article 364, paragraph (10)), art-364/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-10
- art-362/par-2: 前項 → 地方税法 第三百六十二条第一項 (Article 362, paragraph (1)), art-362/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-362/par-1
- art-364/par-4: 前項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3
- art-364/par-4: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-364/par-4: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-364/par-4: 前項第一号 → 地方税法 第三百六十四条第三項第一号 (Article 364, paragraph (3), item (i)), art-364/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3/item-1
- art-364/par-4: 同項第二号 → 地方税法 第三百六十四条第三項第二号 (Article 364, paragraph (3), item (ii)), art-364/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3/item-2
- art-364/par-5: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-364/par-5: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-364/par-5: 第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-2
- art-364/par-5: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-364/par-5: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-364/par-5: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-364/par-5: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-364/par-5: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-364/par-5: 第八項第一号 → 地方税法 第三百六十四条第八項第一号 (Article 364, paragraph (8), item (i)), art-364/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-8/item-1
- art-364/par-5: この条 → 地方税法 第三百六十四条 (Article 364), art-364 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364
- art-364/par-5: 次条第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-1
- art-364/par-6: 前項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
- art-364/par-6: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-364/par-6: この項 → 地方税法 第三百六十四条第六項 (Article 364, paragraph (6)), art-364/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-6
- art-364/par-6: 第八項第二号 → 地方税法 第三百六十四条第八項第二号 (Article 364, paragraph (8), item (ii)), art-364/par-8/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-8/item-2
- art-364/par-6: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-10/from-art-17#art-17
- art-364/par-6: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-10/from-art-17#art-17-2
- art-364/par-7: 第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
- art-364/par-7: 第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-2
- art-364/par-7: 第二十条の四の二 → 地方税法 第二十条の四の二 (Article 20-4-2), art-20-4-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-14/from-art-20#art-20-4-2
- art-364/par-8: 前項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-7
- art-364/par-8/item-1: 第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
- art-364/par-8/item-2: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-364/par-9: 第二項 → 地方税法 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-2
- art-364/par-9: 第七項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-7
- art-364/par-9: 第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-3
- art-364-2/par-1: 前条第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
- art-364-2/par-1: 同条第七項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-7
- art-364-2/par-2: 前項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-1
- art-364-2/par-3: 第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-1
- art-364-2/par-4: 第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-1
- art-364-2/par-4: 前条第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
- art-364-2/par-5: 第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-1
- art-364-2/par-6: 第三項 → 地方税法 第三百六十四条の二第三項 (Article 364-2, paragraph (3)), art-364-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364-2/par-3
- art-365/par-2: 前項 → 地方税法 第三百六十五条第一項 (Article 365, paragraph (1)), art-365/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365/par-1
- art-365/par-3: 前項 → 地方税法 第三百六十五条第二項 (Article 365, paragraph (2)), art-365/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365/par-2
- art-365/par-3: 第一項 → 地方税法 第三百六十五条第一項 (Article 365, paragraph (1)), art-365/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-365/par-1
- art-368/par-1: 不動産登記法第三十六条 → 不動産登記法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/real-property-registration-act/art-36 · https://japanlaw.org/l/416AC0000000123/art-36
- art-368/par-1: 第三十七条第一項 → 不動産登記法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/real-property-registration-act/art-37/par-1 · https://japanlaw.org/l/416AC0000000123/art-37/par-1
- art-368/par-1: 第二項 → 不動産登記法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/en/real-property-registration-act/art-37/par-2 · https://japanlaw.org/l/416AC0000000123/art-37/par-2
- art-368/par-1: 第四十二条 → 不動産登記法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/real-property-registration-act/art-42 · https://japanlaw.org/l/416AC0000000123/art-42
- art-368/par-1: 第四十七条第一項 → 不動産登記法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/real-property-registration-act/art-47/par-1 · https://japanlaw.org/l/416AC0000000123/art-47/par-1
- art-368/par-1: 第五十一条第一項 → 不動産登記法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/real-property-registration-act/art-51/par-1 · https://japanlaw.org/l/416AC0000000123/art-51/par-1
- art-368/par-1: 第二項 → 不動産登記法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/real-property-registration-act/art-51/par-2 · https://japanlaw.org/l/416AC0000000123/art-51/par-2
- art-368/par-1: 第三項 → 不動産登記法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/real-property-registration-act/art-51/par-3 · https://japanlaw.org/l/416AC0000000123/art-51/par-3
- art-368/par-1: 第五十七条 → 不動産登記法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/real-property-registration-act/art-57 · https://japanlaw.org/l/416AC0000000123/art-57
- art-368/par-1: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383
- art-368/par-1: 第七百四十五条第一項 → 地方税法 第七百四十五条第一項 (Article 745, paragraph (1)), art-745/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-745/par-1
- art-368/par-1: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-368/par-1: 第四百十七条 → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417
- art-368/par-1: 第七百四十三条第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-743/par-2
- art-368/par-1: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
- art-368/par-1: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-3
- art-368/par-1: 第四項 → 地方税法 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-4
- art-368/par-1: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-5
- art-368/par-1: 第六項 → 地方税法 第三百四十九条第六項 (Article 349, paragraph (6)), art-349/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-6
- art-368/par-1: 本条 → 地方税法 第三百六十八条 (Article 368), art-368 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368
- art-368/par-1: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-368/par-1: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-368/par-2: 前項 → 地方税法 第三百六十八条第一項 (Article 368, paragraph (1)), art-368/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368/par-1
- art-368/par-2: 第三百六十二条 → 地方税法 第三百六十二条 (Article 362), art-362 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-362
- art-368/par-3: 第一項 → 地方税法 第三百六十八条第一項 (Article 368, paragraph (1)), art-368/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368/par-1
- art-368/par-3: 前項 → 地方税法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-368/par-2
- art-369/par-1: 第三百六十二条 → 地方税法 第三百六十二条 (Article 362), art-362 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-352-3#art-362
- art-369/par-2: 前項 → 地方税法 第三百六十九条第一項 (Article 369, paragraph (1)), art-369/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-369/par-1
- art-371/par-2: 前項 → 地方税法 第三百七十一条第一項 (Article 371, paragraph (1)), art-371/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-371/par-1
- art-373/par-2: 前項 → 地方税法 第三百七十三条第一項 (Article 373, paragraph (1)), art-373/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1
- art-373/par-2: 同項第一号 → 地方税法 第三百七十三条第一項第一号 (Article 373, paragraph (1), item (i)), art-373/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1/item-1
- art-373/par-3: 第一項第一号 → 地方税法 第三百七十三条第一項第一号 (Article 373, paragraph (1), item (i)), art-373/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1/item-1
- art-373/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-6#art-13-2/par-1
- art-373/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-373/par-5: 第一項から第三項まで → 地方税法 第三百七十三条第一項 (Article 373, paragraph (1)), art-373/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1
- art-373/par-5: 第一項から第三項まで → 地方税法 第三百七十三条第二項 (Article 373, paragraph (2)), art-373/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-2
- art-373/par-5: 第一項から第三項まで → 地方税法 第三百七十三条第三項 (Article 373, paragraph (3)), art-373/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-3
- art-373/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-373/par-6: 第三百六十四条第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-364#art-364/par-5
- art-373/par-6: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-373/par-7: 前各項 → 地方税法 第三百七十三条第一項 (Article 373, paragraph (1)), art-373/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1
- art-373/par-7: 前各項 → 地方税法 第三百七十三条第二項 (Article 373, paragraph (2)), art-373/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-2
- art-373/par-7: 前各項 → 地方税法 第三百七十三条第三項 (Article 373, paragraph (3)), art-373/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-3
- art-373/par-7: 前各項 → 地方税法 第三百七十三条第四項 (Article 373, paragraph (4)), art-373/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-4
- art-373/par-7: 前各項 → 地方税法 第三百七十三条第五項 (Article 373, paragraph (5)), art-373/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-5
- art-373/par-7: 前各項 → 地方税法 第三百七十三条第六項 (Article 373, paragraph (6)), art-373/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-6
- art-373/par-8: 第一項から第五項まで → 地方税法 第三百七十三条第一項 (Article 373, paragraph (1)), art-373/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-1
- art-373/par-8: 第一項から第五項まで → 地方税法 第三百七十三条第二項 (Article 373, paragraph (2)), art-373/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-2
- art-373/par-8: 第一項から第五項まで → 地方税法 第三百七十三条第三項 (Article 373, paragraph (3)), art-373/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-3
- art-373/par-8: 第一項から第五項まで → 地方税法 第三百七十三条第四項 (Article 373, paragraph (4)), art-373/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-4
- art-373/par-8: 第一項から第五項まで → 地方税法 第三百七十三条第五項 (Article 373, paragraph (5)), art-373/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-5
- art-373/par-8: 前項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-374/par-2: 前項 → 地方税法 第三百七十四条第一項 (Article 374, paragraph (1)), art-374/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-1
- art-374/par-3: 前二項 → 地方税法 第三百七十四条第一項 (Article 374, paragraph (1)), art-374/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-1
- art-374/par-3: 前二項 → 地方税法 第三百七十四条第二項 (Article 374, paragraph (2)), art-374/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-2
- art-374/par-4: 前三項 → 地方税法 第三百七十四条第一項 (Article 374, paragraph (1)), art-374/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-1
- art-374/par-4: 前三項 → 地方税法 第三百七十四条第二項 (Article 374, paragraph (2)), art-374/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-2
- art-374/par-4: 前三項 → 地方税法 第三百七十四条第三項 (Article 374, paragraph (3)), art-374/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374/par-3
- art-374-2/par-1: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-374-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-374-2/par-2: 前項 → 地方税法 第三百七十四条の二第一項 (Article 374-2, paragraph (1)), art-374-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-374-2/par-1
- art-375/par-1/item-1: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-375/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-375/par-1/item-2: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-375/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-375/par-1/item-2: 次号 → 地方税法 第三百七十五条第一項第三号 (Article 375, paragraph (1), item (iii)), art-375/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-1/item-3
- art-375/par-1/item-3: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-375/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-375/par-2: 前項 → 地方税法 第三百七十五条第一項 (Article 375, paragraph (1)), art-375/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-375/par-1
- art-376/par-1: 第三百七十三条第七項 → 地方税法 第三百七十三条第七項 (Article 373, paragraph (7)), art-373/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-373/par-7
- art-376/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-376/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-380/par-2: 前項 → 地方税法 第三百八十条第一項 (Article 380, paragraph (1)), art-380/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-1
- art-380/par-3: 第一項 → 地方税法 第三百八十条第一項 (Article 380, paragraph (1)), art-380/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-1
- art-381/par-1: 不動産登記法第二十七条第三号 → 不動産登記法 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — https://japanlaw.org/en/real-property-registration-act/art-27/par-1/item-3 · https://japanlaw.org/l/416AC0000000123/art-27/par-1/item-3
- art-381/par-1: 第三十四条第一項 → 不動産登記法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/real-property-registration-act/art-34/par-1 · https://japanlaw.org/l/416AC0000000123/art-34/par-1
- art-381/par-1: 第三百四十三条第二項 → 地方税法 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-2
- art-381/par-1: 第四項 → 地方税法 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-4
- art-381/par-1: 第五項 → 地方税法 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-5
- art-381/par-3: 不動産登記法第二十七条第三号 → 不動産登記法 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — https://japanlaw.org/en/real-property-registration-act/art-27/par-1/item-3 · https://japanlaw.org/l/416AC0000000123/art-27/par-1/item-3
- art-381/par-3: 第四十四条第一項 → 不動産登記法 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — https://japanlaw.org/en/real-property-registration-act/art-44/par-1 · https://japanlaw.org/l/416AC0000000123/art-44/par-1
- art-381/par-3: 第三百四十三条第二項 → 地方税法 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-2
- art-381/par-3: 第四項 → 地方税法 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-4
- art-381/par-3: 第五項 → 地方税法 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-5
- art-381/par-5: 第三百四十三条第九項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-9
- art-381/par-5: 第十項 → 地方税法 第三百四十三条第十項 (Article 343, paragraph (10)), art-343/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-10
- art-381/par-5: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383
- art-381/par-5: 第七百四十二条第一項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-742/par-1
- art-381/par-5: 第三項 → 地方税法 第七百四十二条第三項 (Article 742, paragraph (3)), art-742/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-742/par-3
- art-381/par-6: 前各項 → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-1
- art-381/par-6: 前各項 → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-2
- art-381/par-6: 前各項 → 地方税法 第三百八十一条第三項 (Article 381, paragraph (3)), art-381/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-3
- art-381/par-6: 前各項 → 地方税法 第三百八十一条第四項 (Article 381, paragraph (4)), art-381/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-4
- art-381/par-6: 前各項 → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-5
- art-381/par-6: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-381/par-6: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-381/par-6: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-381/par-6: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-381/par-6: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-381/par-8: 第三百四十三条第七項 → 地方税法 第三百四十三条第七項 (Article 343, paragraph (7)), art-343/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-7
- art-381/par-8: 同条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-381/par-8: 第一項 → 地方税法 第三百八十一条第一項 (Article 381, paragraph (1)), art-381/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-1
- art-381/par-8: 第二項 → 地方税法 第三百八十一条第二項 (Article 381, paragraph (2)), art-381/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-2
- art-381/par-9: 前項 → 地方税法 第三百八十一条第八項 (Article 381, paragraph (8)), art-381/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-8
- art-382/par-2: 前項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-1
- art-382/par-2/item-2: 不動産登記法第七十六条の三第三項 → 不動産登記法 第七十六条の三第三項 (Article 76-3, paragraph (3)), art-76-3/par-3 — https://japanlaw.org/en/real-property-registration-act/art-76-3/par-3 · https://japanlaw.org/l/416AC0000000123/art-76-3/par-3
- art-382/par-2/item-3: 不動産登記法第七十六条の四 → 不動産登記法 第七十六条の四 (Article 76-4), art-76-4 — https://japanlaw.org/en/real-property-registration-act/art-76-4 · https://japanlaw.org/l/416AC0000000123/art-76-4
- art-382/par-2/item-4: 不動産登記法第百十九条第六項 → 不動産登記法 第百十九条第六項 (Article 119, paragraph (6)), art-119/par-6 — https://japanlaw.org/en/real-property-registration-act/art-119/par-6 · https://japanlaw.org/l/416AC0000000123/art-119/par-6
- art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第一号 (Article 382, paragraph (2), item (i)), art-382/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-1
- art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第二号 (Article 382, paragraph (2), item (ii)), art-382/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-2
- art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第三号 (Article 382, paragraph (2), item (iii)), art-382/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-3
- art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第四号 (Article 382, paragraph (2), item (iv)), art-382/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-4
- art-382/par-3: 第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-1
- art-382/par-3: 前項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2
- art-382/par-3: 第一号 → 地方税法 第三百八十二条第二項第一号 (Article 382, paragraph (2), item (i)), art-382/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-1
- art-382/par-3: 第三百八十条第二項 → 地方税法 第三百八十条第二項 (Article 380, paragraph (2)), art-380/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-2
- art-382/par-3: この項 → 地方税法 第三百八十二条第三項 (Article 382, paragraph (3)), art-382/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-3
- art-382-2/par-1: この項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2/par-1
- art-382-2/par-1: 第三百八十条第二項 → 地方税法 第三百八十条第二項 (Article 380, paragraph (2)), art-380/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-2
- art-382-2/par-1: この条 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2
- art-382-2/par-1: 次条 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-3
- art-382-2/par-1: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-382-2/par-1: 第三百八十七条第三項 → 地方税法 第三百八十七条第三項 (Article 387, paragraph (3)), art-387/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-3
- art-382-2/par-2: 前項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2/par-1
- art-382-2/par-2: この項 → 地方税法 第三百八十二条の二第二項 (Article 382-2, paragraph (2)), art-382-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2/par-2
- art-382-2/par-2: 第三百八十二条の四 → 地方税法 第三百八十二条の四 (Article 382-4), art-382-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-4
- art-382-3/par-1: 第二十条の十 → 地方税法 第二十条の十 (Article 20-10), art-20-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-14/from-art-20-9-5#art-20-10
- art-382-4/par-1: 第三百八十二条の二 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2
- art-382-4/par-1: 第三百八十七条第三項 → 地方税法 第三百八十七条第三項 (Article 387, paragraph (3)), art-387/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-3
- art-382-4/par-1: 第四項 → 地方税法 第三百八十七条第四項 (Article 387, paragraph (4)), art-387/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-4
- art-382-4/par-1: 第二十条の十 → 地方税法 第二十条の十 (Article 20-10), art-20-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-14/from-art-20-9-5#art-20-10
- art-382-4/par-1: 前条 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-3
- art-382-4/par-1: 第三百八十条第二項 → 地方税法 第三百八十条第二項 (Article 380, paragraph (2)), art-380/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-370#art-380/par-2
- art-382-4/par-1: 第三百八十七条第二項 → 地方税法 第三百八十七条第二項 (Article 387, paragraph (2)), art-387/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-2
- art-382-4/par-1: この条 → 地方税法 第三百八十二条の四 (Article 382-4), art-382-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-4
- art-382-4/par-1: 第三百八十二条第二項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2
- art-382-4/par-1: 第四号 → 地方税法 第三百八十二条第二項第四号 (Article 382, paragraph (2), item (iv)), art-382/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-2/item-4
- art-382-4/par-1: 同条第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382/par-1
- art-383/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-383/par-1: 第七百四十二条第一項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-742/par-1
- art-383/par-1: 第三項 → 地方税法 第七百四十二条第三項 (Article 742, paragraph (3)), art-742/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-742/par-3
- art-384-2/par-1: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-384-2/par-1: 同条第二項 → 地方税法 第三百四十九条の三の三第二項 (Article 349-3-3, paragraph (2)), art-349-3-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-2
- art-384-2/par-1: 同条第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-384-2/par-1: 同条第四項 → 地方税法 第三百四十九条の三の三第四項 (Article 349-3-3, paragraph (4)), art-349-3-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-4
- art-384-3/par-1: この条 → 地方税法 第三百八十四条の三 (Article 384-3), art-384-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-3
- art-384-3/par-1: 第三百八十六条 → 地方税法 第三百八十六条 (Article 386), art-386 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-386
- art-385/par-1: 第三百八十三条から前条まで → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383
- art-385/par-1: 第三百八十三条から前条まで → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384
- art-385/par-1: 第三百八十三条から前条まで → 地方税法 第三百八十四条の二 (Article 384-2), art-384-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-2
- art-385/par-1: 第三百八十三条から前条まで → 地方税法 第三百八十四条の三 (Article 384-3), art-384-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-3
- art-385/par-2: 前項 → 地方税法 第三百八十五条第一項 (Article 385, paragraph (1)), art-385/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-385/par-1
- art-386/par-1: 第三百四十三条第九項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-9
- art-386/par-1: 第十項 → 地方税法 第三百四十三条第十項 (Article 343, paragraph (10)), art-343/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-341#art-343/par-10
- art-386/par-1: 第三百九十三条 → 地方税法 第三百九十三条 (Article 393), art-393 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393
- art-386/par-1: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-386/par-1: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-383
- art-386/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-384
- art-386/par-1: 第三百八十四条の三 → 地方税法 第三百八十四条の三 (Article 384-3), art-384-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-384-3
- art-387/par-2: 前項 → 地方税法 第三百八十七条第一項 (Article 387, paragraph (1)), art-387/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-1
- art-387/par-3: 第三百八十二条の二第一項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-382-2/par-1
- art-387/par-3: 前項 → 地方税法 第三百八十七条第二項 (Article 387, paragraph (2)), art-387/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-2
- art-387/par-3: 次項 → 地方税法 第三百八十七条第四項 (Article 387, paragraph (4)), art-387/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-4
- art-387/par-4: 前項 → 地方税法 第三百八十七条第三項 (Article 387, paragraph (3)), art-387/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-387/par-3
- art-388/par-2: 前項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-389/par-1: この条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
- art-389/par-1: 第四百九条第一項から第三項まで → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- art-389/par-1: 第四百九条第一項から第三項まで → 地方税法 第四百九条第二項 (Article 409, paragraph (2)), art-409/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-2
- art-389/par-1: 第四百九条第一項から第三項まで → 地方税法 第四百九条第三項 (Article 409, paragraph (3)), art-409/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-3
- art-389/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-389/par-1: 第三百四十九条の三の二 → 地方税法 第三百四十九条の三の二 (Article 349-3-2), art-349-3-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2
- art-389/par-1: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-389/par-2: 前項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-389/par-3: 前項 → 地方税法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-2
- art-389/par-3: 第一項第一号 → 地方税法 第三百八十九条第一項第一号 (Article 389, paragraph (1), item (i)), art-389/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1/item-1
- art-389/par-3: 第三百八十一条第五項 → 地方税法 第三百八十一条第五項 (Article 381, paragraph (5)), art-381/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-381#art-381/par-5
- art-389/par-4: 第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-389/par-5: 第四百九条第一項から第三項まで → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- art-389/par-5: 第四百九条第一項から第三項まで → 地方税法 第四百九条第二項 (Article 409, paragraph (2)), art-409/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-2
- art-389/par-5: 第四百九条第一項から第三項まで → 地方税法 第四百九条第三項 (Article 409, paragraph (3)), art-409/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-3
- art-389/par-5: 第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-389/par-6/item-1: 第一項第一号 → 地方税法 第三百八十九条第一項第一号 (Article 389, paragraph (1), item (i)), art-389/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1/item-1
- art-389/par-6/item-1: 第二号 → 地方税法 第三百八十九条第一項第二号 (Article 389, paragraph (1), item (ii)), art-389/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1/item-2
- art-389/par-6/item-2: 第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-389/par-6/item-3: 第四項 → 地方税法 第三百八十九条第四項 (Article 389, paragraph (4)), art-389/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-4
- art-389/par-6/item-4: 前項 → 地方税法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-5
- art-390/par-1: 前条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-393/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-393/par-2: 次条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-393/par-2: 第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-6/from-art-747-2#art-747-2/par-1
- art-393/par-2: この項 → 地方税法 第三百九十三条第二項 (Article 393, paragraph (2)), art-393/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-2
- art-393/par-2: 前項 → 地方税法 第三百九十三条第一項 (Article 393, paragraph (1)), art-393/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-1
- art-393/par-3: 前項 → 地方税法 第三百九十三条第二項 (Article 393, paragraph (2)), art-393/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-393/par-2
- art-394/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-395/par-1: 前条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-394
- art-395/par-2: 前項 → 地方税法 第三百九十五条第一項 (Article 395, paragraph (1)), art-395/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-395/par-1
- art-396/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-396/par-1: 第四百一条第四号 → 地方税法 第四百一条第一項第四号 (Article 401, paragraph (1), item (iv)), art-401/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401/par-1/item-4
- art-396/par-1: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-1
- art-396/par-1: この条 → 地方税法 第三百九十六条 (Article 396), art-396 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396
- art-396/par-1: 第三百九十七条 → 地方税法 第三百九十七条 (Article 397), art-397 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397
- art-396/par-1: 第三百八十八条第四項第二号 → 地方税法 第三百八十八条第四項第二号 (Article 388, paragraph (4), item (ii)), art-388/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-4/item-2
- art-396/par-1: 第四百二十二条の二第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- art-396/par-1: 第一号から第三号まで → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
- art-396/par-1: 第一号から第三号まで → 地方税法 第三百九十六条第一項第二号 (Article 396, paragraph (1), item (ii)), art-396/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-2
- art-396/par-1: 第一号から第三号まで → 地方税法 第三百九十六条第一項第三号 (Article 396, paragraph (1), item (iii)), art-396/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-3
- art-396/par-1/item-2: 前号 → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
- art-396/par-1/item-3: 第一号 → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
- art-396/par-1/item-4: 前三号 → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
- art-396/par-1/item-4: 前三号 → 地方税法 第三百九十六条第一項第二号 (Article 396, paragraph (1), item (ii)), art-396/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-2
- art-396/par-1/item-4: 前三号 → 地方税法 第三百九十六条第一項第三号 (Article 396, paragraph (1), item (iii)), art-396/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-3
- art-396/par-2: 前項第一号 → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
- art-396/par-2: 同項第二号 → 地方税法 第三百九十六条第一項第二号 (Article 396, paragraph (1), item (ii)), art-396/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-2
- art-396/par-3: 第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1
- art-396/par-4: 第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1
- art-396/par-5: 第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1
- art-396/par-5: 前項 → 地方税法 第三百九十六条第四項 (Article 396, paragraph (4)), art-396/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-4
- art-396-2/par-1: 前条第一項第一号 → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1/item-1
- art-396-2/par-1: この条 → 地方税法 第三百九十六条の二 (Article 396-2), art-396-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2
- art-396-2/par-1: 第三百九十六条の四 → 地方税法 第三百九十六条の四 (Article 396-4), art-396-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4
- art-396-2/par-1: 前条 → 地方税法 第三百九十六条 (Article 396), art-396 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396
- art-396-2/par-1: 税理士法第三十条 → e-Gov law 326AC1000000237, 第三十条 (Article 30), art-30 — not held in this collection
- art-396-2/par-1: 同法第四十八条の十六 → e-Gov law 326AC1000000237, 第四十八条の十六 (Article 48-16), art-48-16 — not held in this collection
- art-396-2/par-1: 同法第五十一条第一項 → e-Gov law 326AC1000000237, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection
- art-396-2/par-1: 同条第三項 → e-Gov law 326AC1000000237, 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — not held in this collection
- art-396-2/par-1/item-1: この項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
- art-396-2/par-1/item-1: 第三項 → 地方税法 第三百九十六条の二第三項 (Article 396-2, paragraph (3)), art-396-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-3
- art-396-2/par-2: 前項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
- art-396-2/par-2: 同項第一号 → 地方税法 第三百九十六条の二第一項第一号 (Article 396-2, paragraph (1), item (i)), art-396-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-1
- art-396-2/par-2: 第二号 → 地方税法 第三百九十六条の二第一項第二号 (Article 396-2, paragraph (1), item (ii)), art-396-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-2
- art-396-2/par-3: 第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第三号 (Article 396-2, paragraph (1), item (iii)), art-396-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-3
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第四号 (Article 396-2, paragraph (1), item (iv)), art-396-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-4
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第五号 (Article 396-2, paragraph (1), item (v)), art-396-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-5
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第六号 (Article 396-2, paragraph (1), item (vi)), art-396-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1/item-6
- art-396-2/par-3: 第三百八十八条第四項第二号 → 地方税法 第三百八十八条第四項第二号 (Article 388, paragraph (4), item (ii)), art-388/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-4/item-2
- art-396-2/par-3: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-396-2/par-3: 第四百二十二条の二第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- art-396-2/par-4: 第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
- art-396-2/par-5: 第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
- art-396-3/par-1: 前条第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2/par-1
- art-396-4/par-1: 第三百八十八条第四項第二号 → 地方税法 第三百八十八条第四項第二号 (Article 388, paragraph (4), item (ii)), art-388/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-4/item-2
- art-396-4/par-2: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-396-4/par-2: この項 → 地方税法 第三百九十六条の四第二項 (Article 396-4, paragraph (2)), art-396-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-2
- art-396-4/par-2: 次項 → 地方税法 第三百九十六条の四第三項 (Article 396-4, paragraph (3)), art-396-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-3
- art-396-4/par-3: 前項 → 地方税法 第三百九十六条の四第二項 (Article 396-4, paragraph (2)), art-396-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-2
- art-396-4/par-4: 第四百二十二条の二第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- art-396-4/par-5: 前項 → 地方税法 第三百九十六条の四第四項 (Article 396-4, paragraph (4)), art-396-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-4
- art-396-4/par-6: 前各項 → 地方税法 第三百九十六条の四第一項 (Article 396-4, paragraph (1)), art-396-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-1
- art-396-4/par-6: 前各項 → 地方税法 第三百九十六条の四第二項 (Article 396-4, paragraph (2)), art-396-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-2
- art-396-4/par-6: 前各項 → 地方税法 第三百九十六条の四第三項 (Article 396-4, paragraph (3)), art-396-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-3
- art-396-4/par-6: 前各項 → 地方税法 第三百九十六条の四第四項 (Article 396-4, paragraph (4)), art-396-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-4
- art-396-4/par-6: 前各項 → 地方税法 第三百九十六条の四第五項 (Article 396-4, paragraph (5)), art-396-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4/par-5
- art-396-5/par-1: 第三百九十六条から前条まで → 地方税法 第三百九十六条 (Article 396), art-396 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396
- art-396-5/par-1: 第三百九十六条から前条まで → 地方税法 第三百九十六条の二 (Article 396-2), art-396-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-2
- art-396-5/par-1: 第三百九十六条から前条まで → 地方税法 第三百九十六条の三 (Article 396-3), art-396-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-3
- art-396-5/par-1: 第三百九十六条から前条まで → 地方税法 第三百九十六条の四 (Article 396-4), art-396-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396-4
- art-397/par-1/item-1: 第三百九十六条 → 地方税法 第三百九十六条 (Article 396), art-396 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396
- art-397/par-1/item-2: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396/par-1
- art-397/par-1/item-3: 第三百九十六条 → 地方税法 第三百九十六条 (Article 396), art-396 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-396
- art-397/par-2: 前項 → 地方税法 第三百九十七条第一項 (Article 397, paragraph (1)), art-397/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-397/par-1
- art-399/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-400/par-1: 前条 → 地方税法 第三百九十九条 (Article 399), art-399 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-399
- art-400/par-2: 前項 → 地方税法 第四百条第一項 (Article 400, paragraph (1)), art-400/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400/par-1
- art-400-2/par-1: 第七百四十三条 → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-743
- art-400-2/par-1: 第七百四十四条 → 地方税法 第七百四十四条 (Article 744), art-744 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-744
- art-400-2/par-2: 前項 → 地方税法 第四百条の二第一項 (Article 400-2, paragraph (1)), art-400-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-400-2/par-1
- art-401/par-1/item-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-401/par-1/item-5: 第七十三条の二十一第四項 → 地方税法 第七十三条の二十一第四項 (Article 73-21, paragraph (4)), art-73-21/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-2/sec-4/from-art-73-15#art-73-21/par-4
- art-401-2/par-2: 次項 → 地方税法 第四百一条の二第三項 (Article 401-2, paragraph (3)), art-401-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-3
- art-401-2/par-3/item-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-401-2/par-3/item-2: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-1
- art-401-2/par-5: 前項 → 地方税法 第四百一条の二第四項 (Article 401-2, paragraph (4)), art-401-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-401-2/par-4
- art-402/par-1: 第三百八十八条 → 地方税法 第三百八十八条 (Article 388), art-388 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388
- art-402/par-1: 第四百一条 → 地方税法 第四百一条 (Article 401), art-401 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-401
- art-403/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389
- art-403/par-1: 第七百四十三条 → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-743
- art-403/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-404/par-3: 前項 → 地方税法 第四百四条第二項 (Article 404, paragraph (2)), art-404/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404/par-2
- art-404/par-4: 第一項 → 地方税法 第四百四条第一項 (Article 404, paragraph (1)), art-404/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-404/par-1
- art-407/par-1/item-3: 前号 → 地方税法 第四百七条第一項第二号 (Article 407, paragraph (1), item (ii)), art-407/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-407/par-1/item-2
- art-409/par-1: 前条 → 地方税法 第四百八条 (Article 408), art-408 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-408
- art-409/par-1: 第三百四十九条第二項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
- art-409/par-1: 第三百四十九条第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-3
- art-409/par-1: 第三百四十九条第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-5
- art-409/par-2: 前項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- art-409/par-2: 第七十三条の二十一第三項 → 地方税法 第七十三条の二十一第三項 (Article 73-21, paragraph (3)), art-73-21/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-2/sec-4/from-art-73-15#art-73-21/par-3
- art-409/par-3: 前条 → 地方税法 第四百八条 (Article 408), art-408 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-408
- art-409/par-4: 前三項 → 地方税法 第四百九条第一項 (Article 409, paragraph (1)), art-409/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-1
- art-409/par-4: 前三項 → 地方税法 第四百九条第二項 (Article 409, paragraph (2)), art-409/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-2
- art-409/par-4: 前三項 → 地方税法 第四百九条第三項 (Article 409, paragraph (3)), art-409/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-3
- art-410/par-1: 前条第四項 → 地方税法 第四百九条第四項 (Article 409, paragraph (4)), art-409/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-409/par-4
- art-410/par-2: 前項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-1
- art-411/par-1: 前条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-1
- art-411/par-2: 前項 → 地方税法 第四百十一条第一項 (Article 411, paragraph (1)), art-411/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-1
- art-415/par-1: 第三百四十八条 → 地方税法 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-348#art-348
- art-415/par-1: 次項 → 地方税法 第四百十五条第二項 (Article 415, paragraph (2)), art-415/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415/par-2
- art-415/par-1: 次条第一項 → 地方税法 第四百十六条第一項 (Article 416, paragraph (1)), art-416/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-1
- art-415/par-1: 第二項 → 地方税法 第四百十六条第二項 (Article 416, paragraph (2)), art-416/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-2
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第四項 (Article 419, paragraph (4)), art-419/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-4
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第五項 (Article 419, paragraph (5)), art-419/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-5
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第六項 (Article 419, paragraph (6)), art-419/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-6
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第七項 (Article 419, paragraph (7)), art-419/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-7
- art-415/par-2: 前項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415/par-1
- art-416/par-1: 前条第二項 → 地方税法 第四百十五条第二項 (Article 415, paragraph (2)), art-415/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415/par-2
- art-416/par-1: 次項 → 地方税法 第四百十六条第二項 (Article 416, paragraph (2)), art-416/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-2
- art-416/par-2: 前項 → 地方税法 第四百十六条第一項 (Article 416, paragraph (1)), art-416/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-1
- art-416/par-2: 前条第二項 → 地方税法 第四百十五条第二項 (Article 415, paragraph (2)), art-415/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-415/par-2
- art-416/par-3: 第一項 → 地方税法 第四百十六条第一項 (Article 416, paragraph (1)), art-416/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-416/par-1
- art-417/par-1: 第四百十一条第二項 → 地方税法 第四百十一条第二項 (Article 411, paragraph (2)), art-411/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-2
- art-417/par-2: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-417/par-3: 第三百八十九条第二項から第五項まで → 地方税法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-2
- art-417/par-3: 第三百八十九条第二項から第五項まで → 地方税法 第三百八十九条第三項 (Article 389, paragraph (3)), art-389/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-3
- art-417/par-3: 第三百八十九条第二項から第五項まで → 地方税法 第三百八十九条第四項 (Article 389, paragraph (4)), art-389/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-4
- art-417/par-3: 第三百八十九条第二項から第五項まで → 地方税法 第三百八十九条第五項 (Article 389, paragraph (5)), art-389/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-5
- art-417/par-3: 同条第六項 → 地方税法 第三百八十九条第六項 (Article 389, paragraph (6)), art-389/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6
- art-417/par-3: 第一号 → 地方税法 第三百八十九条第六項第一号 (Article 389, paragraph (6), item (i)), art-389/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-6/item-1
- art-417/par-3: 前項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-417/par-4: 第三百九十条 → 地方税法 第三百九十条 (Article 390), art-390 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-390
- art-417/par-4: 第二項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-417/par-4: 第三百九十九条 → 地方税法 第三百九十九条 (Article 399), art-399 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-396#art-399
- art-418/par-1: 第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-1
- art-418/par-1: 第三百八十九条第二項 → 地方税法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-2
- art-419/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-419/par-2: 前項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-1
- art-419/par-3: 前項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
- art-419/par-4: 第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
- art-419/par-5: 前項 → 地方税法 第四百十九条第四項 (Article 419, paragraph (4)), art-419/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-4
- art-419/par-6: 第四項 → 地方税法 第四百十九条第四項 (Article 419, paragraph (4)), art-419/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-4
- art-419/par-6: 前項 → 地方税法 第四百十九条第五項 (Article 419, paragraph (5)), art-419/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-5
- art-419/par-6: 次項 → 地方税法 第四百十九条第七項 (Article 419, paragraph (7)), art-419/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-7
- art-419/par-7: 前項 → 地方税法 第四百十九条第六項 (Article 419, paragraph (6)), art-419/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-6
- art-419/par-7: 第五項 → 地方税法 第四百十九条第五項 (Article 419, paragraph (5)), art-419/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-5
- art-419/par-8: 第六項 → 地方税法 第四百十九条第六項 (Article 419, paragraph (6)), art-419/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-6
- art-420/par-1: 前条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
- art-421/par-1: 第四百十九条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
- art-421/par-2: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-1
- art-421/par-2: 同条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
- art-422/par-1: 第四百十八条 → 地方税法 第四百十八条 (Article 418), art-418 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-418
- art-422/par-1: 前条第一項 → 地方税法 第四百二十一条第一項 (Article 421, paragraph (1)), art-421/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-421/par-1
- art-422/par-1: 前条第二項 → 地方税法 第四百二十一条第二項 (Article 421, paragraph (2)), art-421/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-421/par-2
- art-422-2/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-388/par-1
- art-422-2/par-1: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-1
- art-422-2/par-2: 前項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- art-422-2/par-3: 第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-422-2/par-1
- art-422-3/par-1: 第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-410/par-1
- art-422-3/par-1: 第四百十七条 → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417
- art-422-3/par-1: 第四百十九条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-2
- art-422-3/par-1: 第四百三十五条第二項 → 地方税法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-435/par-2
- art-423/par-4: 前項 → 地方税法 第四百二十三条第三項 (Article 423, paragraph (3)), art-423/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-423/par-3
- art-426/par-1/item-3: 前号 → 地方税法 第四百二十六条第一項第二号 (Article 426, paragraph (1), item (ii)), art-426/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-426/par-1/item-2
- art-428/par-2: 前項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-1
- art-428/par-3: 第一項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-1
- art-428/par-4: 第一項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-428/par-1
- art-432/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-384-2#art-389/par-1
- art-432/par-1: 第四百十七条第二項 → 地方税法 第四百十七条第二項 (Article 417, paragraph (2)), art-417/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-2
- art-432/par-1: 第七百四十三条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-743/par-1
- art-432/par-1: 第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-5/from-art-739-6#art-743/par-2
- art-432/par-1: 第四百十一条第二項 → 地方税法 第四百十一条第二項 (Article 411, paragraph (2)), art-411/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-2
- art-432/par-1: 第四百十九条第三項 → 地方税法 第四百十九条第三項 (Article 419, paragraph (3)), art-419/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-419/par-3
- art-432/par-1: 第四百二十条 → 地方税法 第四百二十条 (Article 420), art-420 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-420
- art-432/par-1: 第四百十七条第一項 → 地方税法 第四百十七条第一項 (Article 417, paragraph (1)), art-417/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-416#art-417/par-1
- art-432/par-1: 第四百十一条第三項 → 地方税法 第四百十一条第三項 (Article 411, paragraph (3)), art-411/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-401-2#art-411/par-3
- art-432/par-1: 第三百四十九条第二項第一号 → 地方税法 第三百四十九条第二項第一号 (Article 349, paragraph (2), item (i)), art-349/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2/item-1
- art-432/par-1: 同条 → 地方税法 第三百四十九条 (Article 349), art-349 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349
- art-432/par-1: 同項 → 地方税法 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-2
- art-432/par-1: 第三項 → 地方税法 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-3
- art-432/par-1: 第五項 → 地方税法 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-349#art-349/par-5
- art-432/par-2: 行政不服審査法第十条から第十二条まで → 行政不服審査法 第十条 (Article 10), art-10 — https://japanlaw.org/en/administrative-complaint-review-act/art-10 · https://japanlaw.org/l/426AC0000000068/art-10
- art-432/par-2: 行政不服審査法第十条から第十二条まで → 行政不服審査法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/administrative-complaint-review-act/art-11 · https://japanlaw.org/l/426AC0000000068/art-11
- art-432/par-2: 行政不服審査法第十条から第十二条まで → 行政不服審査法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/administrative-complaint-review-act/art-12 · https://japanlaw.org/l/426AC0000000068/art-12
- art-432/par-2: 第十五条 → 行政不服審査法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/administrative-complaint-review-act/art-15 · https://japanlaw.org/l/426AC0000000068/art-15
- art-432/par-2: 第十八条第一項 → 行政不服審査法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-18/par-1 · https://japanlaw.org/l/426AC0000000068/art-18/par-1
- art-432/par-2: 第三項 → 行政不服審査法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-18/par-3 · https://japanlaw.org/l/426AC0000000068/art-18/par-3
- art-432/par-2: 第十九条第二項 → 行政不服審査法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-19/par-2 · https://japanlaw.org/l/426AC0000000068/art-19/par-2
- art-432/par-2: 第三号 → 行政不服審査法 第十九条第二項第三号 (Article 19, paragraph (2), item (iii)), art-19/par-2/item-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-19/par-2/item-3 · https://japanlaw.org/l/426AC0000000068/art-19/par-2/item-3
- art-432/par-2: 第五号 → 行政不服審査法 第十九条第二項第五号 (Article 19, paragraph (2), item (v)), art-19/par-2/item-5 — https://japanlaw.org/en/administrative-complaint-review-act/art-19/par-2/item-5 · https://japanlaw.org/l/426AC0000000068/art-19/par-2/item-5
- art-432/par-2: 第四項 → 行政不服審査法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/administrative-complaint-review-act/art-19/par-4 · https://japanlaw.org/l/426AC0000000068/art-19/par-4
- art-432/par-2: 第二十三条 → 行政不服審査法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/administrative-complaint-review-act/art-23 · https://japanlaw.org/l/426AC0000000068/art-23
- art-432/par-2: 前項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-1
- art-432/par-2: 同法第十一条第二項 → 行政不服審査法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-11/par-2 · https://japanlaw.org/l/426AC0000000068/art-11/par-2
- art-432/par-2: 第九条第一項 → 行政不服審査法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-9/par-1 · https://japanlaw.org/l/426AC0000000068/art-9/par-1
- art-432/par-3: 第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-1
- art-433/par-1: 前条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-1
- art-433/par-6: 第二項 → 地方税法 第四百三十三条第二項 (Article 433, paragraph (2)), art-433/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-2
- art-433/par-7: 前項 → 地方税法 第四百三十三条第六項 (Article 433, paragraph (6)), art-433/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-6
- art-433/par-8: 第六項 → 地方税法 第四百三十三条第六項 (Article 433, paragraph (6)), art-433/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-6
- art-433/par-10: 前項 → 地方税法 第四百三十三条第九項 (Article 433, paragraph (9)), art-433/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-9
- art-433/par-11: 行政不服審査法第二十四条 → 行政不服審査法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/administrative-complaint-review-act/art-24 · https://japanlaw.org/l/426AC0000000068/art-24
- art-433/par-11: 第二十七条 → 行政不服審査法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/administrative-complaint-review-act/art-27 · https://japanlaw.org/l/426AC0000000068/art-27
- art-433/par-11: 第二十九条第一項 → 行政不服審査法 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-29/par-1 · https://japanlaw.org/l/426AC0000000068/art-29/par-1
- art-433/par-11: 第二項 → 行政不服審査法 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-29/par-2 · https://japanlaw.org/l/426AC0000000068/art-29/par-2
- art-433/par-11: 第五項 → 行政不服審査法 第二十九条第五項 (Article 29, paragraph (5)), art-29/par-5 — https://japanlaw.org/en/administrative-complaint-review-act/art-29/par-5 · https://japanlaw.org/l/426AC0000000068/art-29/par-5
- art-433/par-11: 第三十条第一項 → 行政不服審査法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-30/par-1 · https://japanlaw.org/l/426AC0000000068/art-30/par-1
- art-433/par-11: 第三項 → 行政不服審査法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-30/par-3 · https://japanlaw.org/l/426AC0000000068/art-30/par-3
- art-433/par-11: 第三十二条 → 行政不服審査法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/administrative-complaint-review-act/art-32 · https://japanlaw.org/l/426AC0000000068/art-32
- art-433/par-11: 第三十四条から第三十七条まで → 行政不服審査法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/administrative-complaint-review-act/art-34 · https://japanlaw.org/l/426AC0000000068/art-34
- art-433/par-11: 第三十四条から第三十七条まで → 行政不服審査法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/administrative-complaint-review-act/art-35 · https://japanlaw.org/l/426AC0000000068/art-35
- art-433/par-11: 第三十四条から第三十七条まで → 行政不服審査法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/administrative-complaint-review-act/art-36 · https://japanlaw.org/l/426AC0000000068/art-36
- art-433/par-11: 第三十四条から第三十七条まで → 行政不服審査法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/administrative-complaint-review-act/art-37 · https://japanlaw.org/l/426AC0000000068/art-37
- art-433/par-11: 第三十八条 → 行政不服審査法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/administrative-complaint-review-act/art-38 · https://japanlaw.org/l/426AC0000000068/art-38
- art-433/par-11: 第六項 → 行政不服審査法 第三十八条第六項 (Article 38, paragraph (6)), art-38/par-6 — https://japanlaw.org/en/administrative-complaint-review-act/art-38/par-6 · https://japanlaw.org/l/426AC0000000068/art-38/par-6
- art-433/par-11: 第三十九条 → 行政不服審査法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/administrative-complaint-review-act/art-39 · https://japanlaw.org/l/426AC0000000068/art-39
- art-433/par-11: 第四十一条第一項 → 行政不服審査法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-41/par-1 · https://japanlaw.org/l/426AC0000000068/art-41/par-1
- art-433/par-11: 第二項 → 行政不服審査法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-41/par-2 · https://japanlaw.org/l/426AC0000000068/art-41/par-2
- art-433/par-11: 同条第三項 → 行政不服審査法 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-41/par-3 · https://japanlaw.org/l/426AC0000000068/art-41/par-3
- art-433/par-11: 第四十四条 → 行政不服審査法 第四十四条 (Article 44), art-44 — https://japanlaw.org/en/administrative-complaint-review-act/art-44 · https://japanlaw.org/l/426AC0000000068/art-44
- art-433/par-11: 第四十五条第一項 → 行政不服審査法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-45/par-1 · https://japanlaw.org/l/426AC0000000068/art-45/par-1
- art-433/par-11: 第二項 → 行政不服審査法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-45/par-2 · https://japanlaw.org/l/426AC0000000068/art-45/par-2
- art-433/par-11: 第五十条第一項 → 行政不服審査法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-50/par-1 · https://japanlaw.org/l/426AC0000000068/art-50/par-1
- art-433/par-11: 第五十一条第一項から第三項まで → 行政不服審査法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-51/par-1 · https://japanlaw.org/l/426AC0000000068/art-51/par-1
- art-433/par-11: 第五十一条第一項から第三項まで → 行政不服審査法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-51/par-2 · https://japanlaw.org/l/426AC0000000068/art-51/par-2
- art-433/par-11: 第五十一条第一項から第三項まで → 行政不服審査法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-51/par-3 · https://japanlaw.org/l/426AC0000000068/art-51/par-3
- art-433/par-11: 第五十三条 → 行政不服審査法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/administrative-complaint-review-act/art-53 · https://japanlaw.org/l/426AC0000000068/art-53
- art-433/par-11: 第一項 → 地方税法 第四百三十三条第一項 (Article 433, paragraph (1)), art-433/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-1
- art-433/par-11: 同法第二十四条第一項 → 行政不服審査法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-24/par-1 · https://japanlaw.org/l/426AC0000000068/art-24/par-1
- art-433/par-11: 地方税法第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-1
- art-433/par-11: 同法第四百三十三条 → 地方税法 第四百三十三条 (Article 433), art-433 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433
- art-433/par-11: 同法第三十七条第一項 → 行政不服審査法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-37/par-1 · https://japanlaw.org/l/426AC0000000068/art-37/par-1
- art-433/par-11: 第三項 → 行政不服審査法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-37/par-3 · https://japanlaw.org/l/426AC0000000068/art-37/par-3
- art-433/par-11: 第三十一条から前条まで → 行政不服審査法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/administrative-complaint-review-act/art-31 · https://japanlaw.org/l/426AC0000000068/art-31
- art-433/par-11: 第三十一条から前条まで → 行政不服審査法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/administrative-complaint-review-act/art-33 · https://japanlaw.org/l/426AC0000000068/art-33
- art-433/par-11: 同法第三十八条第一項 → 行政不服審査法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-38/par-1 · https://japanlaw.org/l/426AC0000000068/art-38/par-1
- art-433/par-11: 第二十九条第四項 → 行政不服審査法 第二十九条第四項 (Article 29, paragraph (4)), art-29/par-4 — https://japanlaw.org/en/administrative-complaint-review-act/art-29/par-4 · https://japanlaw.org/l/426AC0000000068/art-29/par-4
- art-433/par-11: 第三十二条第一項 → 行政不服審査法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-32/par-1 · https://japanlaw.org/l/426AC0000000068/art-32/par-1
- art-433/par-11: 第二項 → 行政不服審査法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-32/par-2 · https://japanlaw.org/l/426AC0000000068/art-32/par-2
- art-433/par-11: 地方税法第四百三十三条第三項 → 地方税法 第四百三十三条第三項 (Article 433, paragraph (3)), art-433/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-3
- art-433/par-11: 同条第四項 → 行政不服審査法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/en/administrative-complaint-review-act/art-38/par-4 · https://japanlaw.org/l/426AC0000000068/art-38/par-4
- art-433/par-11: 第五項 → 行政不服審査法 第三十八条第五項 (Article 38, paragraph (5)), art-38/par-5 — https://japanlaw.org/en/administrative-complaint-review-act/art-38/par-5 · https://japanlaw.org/l/426AC0000000068/art-38/par-5
- art-433/par-11: 同法第四十一条第二項第一号 → 行政不服審査法 第四十一条第二項第一号 (Article 41, paragraph (2), item (i)), art-41/par-2/item-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-41/par-2/item-1 · https://japanlaw.org/l/426AC0000000068/art-41/par-2/item-1
- art-433/par-11: 同項第二号 → 行政不服審査法 第四十一条第二項第二号 (Article 41, paragraph (2), item (ii)), art-41/par-2/item-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-41/par-2/item-2 · https://japanlaw.org/l/426AC0000000068/art-41/par-2/item-2
- art-433/par-11: 地方税法第四百三十三条第二項 → 地方税法 第四百三十三条第二項 (Article 433, paragraph (2)), art-433/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-2
- art-433/par-11: 前条第一項 → 行政不服審査法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/administrative-complaint-review-act/art-43/par-1 · https://japanlaw.org/l/426AC0000000068/art-43/par-1
- art-433/par-11: 同項第二号 → 行政不服審査法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-43/par-1/item-2 · https://japanlaw.org/l/426AC0000000068/art-43/par-1/item-2
- art-433/par-11: 第三号 → 行政不服審査法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-43/par-1/item-3 · https://japanlaw.org/l/426AC0000000068/art-43/par-1/item-3
- art-433/par-12: 第一項 → 地方税法 第四百三十三条第一項 (Article 433, paragraph (1)), art-433/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-1
- art-434/par-2: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-422#art-432/par-1
- art-434/par-2: 前項 → 地方税法 第四百三十四条第一項 (Article 434, paragraph (1)), art-434/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-434/par-1
- art-434-2/par-1: 行政事件訴訟法第三条第二項 → 行政事件訴訟法 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/administrative-case-litigation-act/art-3/par-2 · https://japanlaw.org/l/337AC0000000139/art-3/par-2
- art-434-2/par-1: 同条第三項 → 行政事件訴訟法 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/en/administrative-case-litigation-act/art-3/par-3 · https://japanlaw.org/l/337AC0000000139/art-3/par-3
- art-434-2/par-1: 同法第十一条第一項 → 行政事件訴訟法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/administrative-case-litigation-act/art-11/par-1 · https://japanlaw.org/l/337AC0000000139/art-11/par-1
- art-434-2/par-1: 同法第三十八条第一項 → 行政事件訴訟法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/administrative-case-litigation-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000139/art-38/par-1
- art-435/par-1: 第四百三十三条第十二項 → 地方税法 第四百三十三条第十二項 (Article 433, paragraph (12)), art-433/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-433/par-12
- art-435/par-2: 前項 → 地方税法 第四百三十五条第一項 (Article 435, paragraph (1)), art-435/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-435/par-1
- art-436/par-2: 前項 → 地方税法 第四百三十六条第一項 (Article 436, paragraph (1)), art-436/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-3/sec-2/from-art-433#art-436/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第五十九号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270416_508AC0000000059), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-161, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-161, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-166, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-166, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-171, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-171, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-097, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-114, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-123, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-124, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-125, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-126, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-126, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-127, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-128, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-129, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-130, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-131, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-132, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-133, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-134, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-135, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-136, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-136, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-137, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-138, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-139, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-007, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27