# 地方税法 / Local Tax Act — 第三百八十四条の三 (Article 384-3)

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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: 第三百八十四条の三 (Article 384-3) — address `art-384-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-384-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-384-3
- 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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### 第三百八十四条の三
<sup>art-384-3 · https://japanlaw.org/en/local-tax-act/art-384-3 · https://japanlaw.org/l/325AC0000000226/art-384-3</sup>

    **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。
    <sup>art-384-3/par-1 · https://japanlaw.org/en/local-tax-act/art-384-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-384-3/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-384-3 · https://japanlaw.org/l/325AC0000000226/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/art-386 · https://japanlaw.org/l/325AC0000000226/art-386

## Cited by

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

- 地方税法 第三百八十四条の三第一項 — https://japanlaw.org/en/local-tax-act/art-384-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-384-3/par-1
- 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 附則第十四条第六項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-6

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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