# 地方税法 / Local Tax Act — 第三百八十三条 (Article 383)

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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: 第三百八十三条 (Article 383)（固定資産の申告） — address `art-383`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-383
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-383
- 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.

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### 第三百八十三条（固定資産の申告） — Reporting of Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>art-383 · https://japanlaw.org/en/local-tax-act/art-383 · https://japanlaw.org/l/325AC0000000226/art-383</sup>

    **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。
    <sup>art-383/par-1 · https://japanlaw.org/en/local-tax-act/art-383/par-1 · https://japanlaw.org/l/325AC0000000226/art-383/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-742/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-742/par-3 · https://japanlaw.org/l/325AC0000000226/art-742/par-3

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 地方税法 第三百五十八条第三項（固定資産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-358/par-3 · https://japanlaw.org/l/325AC0000000226/art-358/par-3
- 地方税法 第三百六十八条第一項（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） — https://japanlaw.org/en/local-tax-act/art-368/par-1 · https://japanlaw.org/l/325AC0000000226/art-368/par-1
- 地方税法 第三百八十一条第五項（固定資産課税台帳の登録事項） — https://japanlaw.org/en/local-tax-act/art-381/par-5 · https://japanlaw.org/l/325AC0000000226/art-381/par-5
- 地方税法 第三百八十五条第一項（固定資産に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-385/par-1 · https://japanlaw.org/l/325AC0000000226/art-385/par-1
- 地方税法 第三百八十六条第一項（固定資産に係る不申告に関する過料） — https://japanlaw.org/en/local-tax-act/art-386/par-1 · https://japanlaw.org/l/325AC0000000226/art-386/par-1
- 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/par-1
- 地方税法 第七百四十五条第二項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-745/par-2 · https://japanlaw.org/l/325AC0000000226/art-745/par-2

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## 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