# 地方税法 / Local Tax Act — 第四百六条 (Article 406)

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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: 第四百六条 (Article 406)（固定資産評価員の兼職禁止等） — address `art-406`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-406
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-406
- 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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### 第四百六条（固定資産評価員の兼職禁止等） — Prohibition of Holding Concurrent Offices by Fixed Asset Valuers, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-406 · https://japanlaw.org/en/local-tax-act/art-406 · https://japanlaw.org/l/325AC0000000226/art-406</sup>

    **第一項**  固定資産評価員は、次に掲げる職を兼ねることができない。
    <sup>art-406/par-1 · https://japanlaw.org/en/local-tax-act/art-406/par-1 · https://japanlaw.org/l/325AC0000000226/art-406/par-1</sup>
    A fixed asset valuer may not concurrently hold any of the following offices.
    <sup>machine translation, not official</sup>

      **一**  国会議員及び地方団体の議会の議員
      <sup>art-406/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-406/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-406/par-1/item-1</sup>
      a member of the National Diet or a member of the assembly of a local government;
      <sup>machine translation, not official</sup>

      **二**  農業委員会の委員
      <sup>art-406/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-406/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-406/par-1/item-2</sup>
      a member of an agricultural committee;
      <sup>machine translation, not official</sup>

      **三**  固定資産評価審査委員会の委員
      <sup>art-406/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-406/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-406/par-1/item-3</sup>
      a member of a fixed asset valuation review board.
      <sup>machine translation, not official</sup>

    **第二項**  固定資産評価員は、当該市町村に対して請負をし、又は当該市町村において経費を負担する事業について当該市町村の長若しくは当該市町村の長の委任を受けた者に対して請負をする者及びその支配人又は主として同一の行為をする法人の無限責任社員、取締役、執行役若しくは監査役又はこれらに準ずべき者、支配人及び清算人であることができない。
    <sup>art-406/par-2 · https://japanlaw.org/en/local-tax-act/art-406/par-2 · https://japanlaw.org/l/325AC0000000226/art-406/par-2</sup>
    A fixed asset valuer may not be a person who undertakes contract work for the municipality concerned, or who undertakes contract work for the head of the municipality concerned or a person delegated by that head with respect to a business whose expenses are borne by the municipality concerned, or the manager of such a person, or an unlimited liability partner, director, executive officer or auditor of a juridical person that mainly engages in the same acts, or a person equivalent to any of them, or a manager or liquidator of such a juridical person.
    <sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第五十八条第六項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/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-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