# 地方税法 / Local Tax Act — 第四百四条 (Article 404)

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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: 第四百四条 (Article 404)（固定資産評価員の設置） — address `art-404`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-404
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-404
- 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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### 第四百四条（固定資産評価員の設置） — Establishment of Fixed Asset Valuers
<sup>caption: machine translation, not official</sup>
<sup>art-404 · https://japanlaw.org/en/local-tax-act/art-404 · https://japanlaw.org/l/325AC0000000226/art-404</sup>

    **第一項**  市町村長の指揮を受けて固定資産を適正に評価し、且つ、市町村長が行う価格の決定を補助するため、市町村に、固定資産評価員を設置する。
    <sup>art-404/par-1 · https://japanlaw.org/en/local-tax-act/art-404/par-1 · https://japanlaw.org/l/325AC0000000226/art-404/par-1</sup>
    In order to properly value fixed assets under the direction of the mayor of a municipality and to assist in the determination of prices made by the mayor, fixed asset valuers are to be established in each municipality.
    <sup>machine translation, not official</sup>

    **第二項**  固定資産評価員は、固定資産の評価に関する知識及び経験を有する者のうちから、市町村長が、当該市町村の議会の同意を得て、選任する。
    <sup>art-404/par-2 · https://japanlaw.org/en/local-tax-act/art-404/par-2 · https://japanlaw.org/l/325AC0000000226/art-404/par-2</sup>
    The fixed asset valuer is selected by the mayor of the municipality, with the consent of the municipal assembly, from among persons with knowledge and experience in the valuation of fixed assets.
    <sup>machine translation, not official</sup>

    **第三項**  二以上の市町村の長は、当該市町村の議会の同意を得て、その協議によつて協同して同一の者を当該各市町村の固定資産評価員に選任することができる。この場合の選任については、前項の規定による議会の同意を要しないものとする。
    <sup>art-404/par-3 · https://japanlaw.org/en/local-tax-act/art-404/par-3 · https://japanlaw.org/l/325AC0000000226/art-404/par-3</sup>
    The mayors of two or more municipalities may, with the consent of the municipal assemblies of those municipalities, jointly select the same person as the fixed asset valuer of each of those municipalities by agreement among them. For selection in this case, the consent of the assembly under the preceding paragraph is not required.
    <sup>machine translation, not official</sup>

    **第四項**  市町村は、固定資産税を課される固定資産が少い場合においては、第一項の規定にかかわらず、固定資産評価員を設置しないで、この法律の規定による固定資産評価員の職務を市町村長に行わせることができる。
    <sup>art-404/par-4 · https://japanlaw.org/en/local-tax-act/art-404/par-4 · https://japanlaw.org/l/325AC0000000226/art-404/par-4</sup>
    If there are few fixed assets on which fixed assets tax is imposed, a municipality may, notwithstanding paragraph (1), have the mayor of the municipality perform the duties of fixed asset valuers under the provisions of this Act, without appointing fixed asset valuers.
    <sup>machine translation, not official</sup>

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## Cites
- art-404/par-3: 前項 → 地方税法 第四百四条第二項 (Article 404, paragraph (2)), art-404/par-2 — https://japanlaw.org/en/local-tax-act/art-404/par-2 · https://japanlaw.org/l/325AC0000000226/art-404/par-2
- art-404/par-4: 第一項 → 地方税法 第四百四条第一項 (Article 404, paragraph (1)), art-404/par-1 — https://japanlaw.org/en/local-tax-act/art-404/par-1 · https://japanlaw.org/l/325AC0000000226/art-404/par-1

## Cited by

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

- 地方税法 第四百四条第三項（固定資産評価員の設置） — https://japanlaw.org/en/local-tax-act/art-404/par-3 · https://japanlaw.org/l/325AC0000000226/art-404/par-3
- 地方税法 第四百四条第四項（固定資産評価員の設置） — https://japanlaw.org/en/local-tax-act/art-404/par-4 · https://japanlaw.org/l/325AC0000000226/art-404/par-4

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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-20261027T202151-171, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-135, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-136, 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