# 地方税法 / Local Tax Act — 第四百二十一条 (Article 421)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-421. 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: 第四百二十一条 (Article 421)（道府県知事に対する修正登録した固定資産の価格等の概要調書の送付等） — address `art-421`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-421
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-421
- 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.

---

### 第四百二十一条（道府県知事に対する修正登録した固定資産の価格等の概要調書の送付等） — Sending, etc. of Summary Reports on the Price, etc. of Revised and Registered Fixed Assets to the Prefectural Governor
<sup>caption: machine translation, not official</sup>
<sup>art-421 · https://japanlaw.org/en/local-tax-act/art-421 · https://japanlaw.org/l/325AC0000000226/art-421</sup>

    **第一項**  市町村長は、第四百十九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、新たに概要調書を作成して、勧告を受けた日から四十日以内に、これを道府県知事に送付しなければならない。
    <sup>art-421/par-1 · https://japanlaw.org/en/local-tax-act/art-421/par-1 · https://japanlaw.org/l/325AC0000000226/art-421/par-1</sup>
    Where the mayor of a municipality has revised and registered the price, etc. of fixed assets under Article 419, paragraph (2), the mayor must prepare a new summary report and send it to the prefectural governor within 40 days from the date of receiving the recommendation.
    <sup>machine translation, not official</sup>

    **第二項**  第四百十九条第一項の勧告を受けた市町村長は、同条第二項の規定による修正をする必要がないと認めた場合においては、その勧告を受けた日から二十日以内に、その旨を道府県知事に報告しなければならない。
    <sup>art-421/par-2 · https://japanlaw.org/en/local-tax-act/art-421/par-2 · https://japanlaw.org/l/325AC0000000226/art-421/par-2</sup>
    The mayor of a municipality who has received the recommendation under Article 419, paragraph (1), where the mayor finds that the revision under paragraph (2) of that Article is unnecessary, must report to that effect to the prefectural governor within 20 days from the date of receiving the recommendation.
    <sup>machine translation, not official</sup>

---

## Cites
- art-421/par-1: 第四百十九条第二項 → 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
- art-421/par-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-421/par-2: 同条第二項 → 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

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

- 地方税法 第四百二十二条第一項（総務大臣に対する固定資産の価格等の概要調書の送付） — https://japanlaw.org/en/local-tax-act/art-422/par-1 · https://japanlaw.org/l/325AC0000000226/art-422/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 — Machine translation, batch local-tax-act-20261027T214204-136, translated 2026-10-28
- 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