# 地方税法 / Local Tax Act — 第三百八十二条の四 (Article 382-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-382-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三百八十二条の四 (Article 382-4)（固定資産課税台帳の閲覧等の特例） — address `art-382-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-382-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-382-4 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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/art-382-4 · https://japanlaw.org/l/325AC0000000226/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/art-382-4/par-1 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-382-2 · https://japanlaw.org/l/325AC0000000226/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/art-387/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-387/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-20-10 · https://japanlaw.org/l/325AC0000000226/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/art-382-3 · https://japanlaw.org/l/325AC0000000226/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/art-380/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-387/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-382-4 · https://japanlaw.org/l/325AC0000000226/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/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-382/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/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/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第三百八十二条の二第二項（固定資産課税台帳の閲覧） — https://japanlaw.org/en/local-tax-act/art-382-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-2 - 地方税法 第三百八十二条の四第一項（固定資産課税台帳の閲覧等の特例） — https://japanlaw.org/en/local-tax-act/art-382-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-4/par-1 - 地方税法 附則第十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5041-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), 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-20261027T214204-132, 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