# 地方税法 / Local Tax Act — 第四百二十条 (Article 420) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-420. 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: 第四百二十条 (Article 420)（固定資産の価格等の修正に基く賦課額の更正） — address `art-420` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-420 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-420 - 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. --- ### 第四百二十条（固定資産の価格等の修正に基く賦課額の更正） — Reassessment of the Assessed Amount Based on Revision of the Price, etc. of Fixed Assets caption: machine translation, not official art-420 · https://japanlaw.org/en/local-tax-act/art-420 · https://japanlaw.org/l/325AC0000000226/art-420 **第一項** 市町村長は、前条第二項の規定によつて固定資産の価格等を修正して登録した場合においては、固定資産税の賦課後であつても、修正して登録された価格等に基いて、既に決定したその賦課額を更正しなければならない。 art-420/par-1 · https://japanlaw.org/en/local-tax-act/art-420/par-1 · https://japanlaw.org/l/325AC0000000226/art-420/par-1 Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under paragraph (2) of the preceding Article, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the revised and registered price, etc. machine translation, not official --- ## Cites - art-420/par-1: 前条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/en/local-tax-act/art-419/par-2 · https://japanlaw.org/l/325AC0000000226/art-419/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第四百三十二条第一項（固定資産課税台帳に登録された価格に関する審査の申出） — https://japanlaw.org/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - 地方税法 附則第二十四条第一項（固定資産の価格等の修正に基づく賦課額の更正の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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