# 地方税法 / Local Tax Act — 第四百五条 (Article 405)

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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: 第四百五条 (Article 405)（固定資産評価補助員） — address `art-405`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-405
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-405
- 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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### 第四百五条（固定資産評価補助員） — Assistant Fixed Asset Valuers
<sup>caption: machine translation, not official</sup>
<sup>art-405 · https://japanlaw.org/en/local-tax-act/art-405 · https://japanlaw.org/l/325AC0000000226/art-405</sup>

    **第一項**  市町村長は、必要があると認める場合においては、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、固定資産評価補助員を選任して、これに固定資産評価員の職務を補助させることができる。
    <sup>art-405/par-1 · https://japanlaw.org/en/local-tax-act/art-405/par-1 · https://japanlaw.org/l/325AC0000000226/art-405/par-1</sup>
    If the mayor of the municipality finds it necessary, the mayor may select assistant fixed asset valuers from among persons having knowledge and experience regarding the valuation of fixed assets and have them assist in the duties of fixed asset valuers.
    <sup>machine translation, not official</sup>

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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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27