# 地方税法 / Local Tax Act — 第四百一条 (Article 401)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-401. 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: 第四百一条 (Article 401)（固定資産の評価に係る道府県知事の任務） — address `art-401`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-401
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-401
- 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
<sup>caption: machine translation, not official</sup>
<sup>art-401 · https://japanlaw.org/en/local-tax-act/art-401 · https://japanlaw.org/l/325AC0000000226/art-401</sup>

    **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。
    <sup>art-401/par-1 · https://japanlaw.org/en/local-tax-act/art-401/par-1 · https://japanlaw.org/l/325AC0000000226/art-401/par-1</sup>
    The prefectural governor must provide the mayors of municipalities with the following assistance regarding the valuation of fixed assets:
    <sup>machine translation, not official</sup>

      **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。
      <sup>art-401/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-401/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-401/par-1/item-1</sup>
      giving advice on the fixed asset valuation standards under Article 388, paragraph (1);
      <sup>machine translation, not official</sup>

      **二**  固定資産評価員の研修を行うこと。
      <sup>art-401/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-401/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-401/par-1/item-2</sup>
      conducting training of fixed asset valuers;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-401/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-401/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-401/par-1/item-3</sup>
      giving advice on how to use the materials prepared by the Minister for Internal Affairs and Communications;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-401/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-401/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-401/par-1/item-4</sup>
      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;
      <sup>machine translation, not official</sup>

      **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。
      <sup>art-401/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-401/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-401/par-1/item-5</sup>
      giving advice on the determination of the price of fixed assets pursuant to Article 73-21, paragraph (4).
      <sup>machine translation, not official</sup>

---

## Cites
- 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/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-73-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-21/par-4

## Cited by

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

- 地方税法 第三百九十六条第一項（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） — https://japanlaw.org/en/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1
- 地方税法 第四百二条第一項（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） — https://japanlaw.org/en/local-tax-act/art-402/par-1 · https://japanlaw.org/l/325AC0000000226/art-402/par-1
- 地方税法 附則第十七条の二第九項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-9
- 地方税法 附則第三十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-36/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-20261027T214204-135, 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