# 地方税法 / Local Tax Act — 第四百一条の二 (Article 401-2)

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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: 第四百一条の二 (Article 401-2)（道府県固定資産評価審議会） — address `art-401-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-401-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-401-2
- 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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### 第四百一条の二（道府県固定資産評価審議会） — Prefectural Fixed Asset Valuation Council
<sup>caption: machine translation, not official</sup>
<sup>art-401-2 · https://japanlaw.org/en/local-tax-act/art-401-2 · https://japanlaw.org/l/325AC0000000226/art-401-2</sup>

    **第一項**  道府県に、道府県固定資産評価審議会を設置する。
    <sup>art-401-2/par-1 · https://japanlaw.org/en/local-tax-act/art-401-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-1</sup>
    A prefectural fixed asset valuation council is to be established in each prefecture.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-401-2/par-2 · https://japanlaw.org/en/local-tax-act/art-401-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-401-2/par-3 · https://japanlaw.org/en/local-tax-act/art-401-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-3</sup>
    The prefectural governor must hear the opinion of the prefectural fixed asset valuation council on the matters listed in the following items:
    <sup>machine translation, not official</sup>

      **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。
      <sup>art-401-2/par-3/item-1 · https://japanlaw.org/en/local-tax-act/art-401-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-3/item-1</sup>
      matters concerning the details of the fixed asset valuation standards under Article 388, paragraph (1) that the prefectural governor determines;
      <sup>machine translation, not official</sup>

      **二**  第四百十九条第一項の勧告
      <sup>art-401-2/par-3/item-2 · https://japanlaw.org/en/local-tax-act/art-401-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-3/item-2</sup>
      the recommendation under Article 419, paragraph (1).
      <sup>machine translation, not official</sup>

    **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。
    <sup>art-401-2/par-4 · https://japanlaw.org/en/local-tax-act/art-401-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-4</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-401-2/par-5 · https://japanlaw.org/en/local-tax-act/art-401-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-5</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-401-2/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-419/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-401-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-4

## Cited by

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

- 地方税法 第四百一条の二第二項（道府県固定資産評価審議会） — https://japanlaw.org/en/local-tax-act/art-401-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-2
- 地方税法 第四百一条の二第五項（道府県固定資産評価審議会） — https://japanlaw.org/en/local-tax-act/art-401-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-401-2/par-5

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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-20261027T214204-135, 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