# 地方税法 / Local Tax Act — 第四百二十二条の二 (Article 422-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-422-2. 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: 第四百二十二条の二 (Article 422-2)（固定資産の価格の修正に関する総務大臣の指示） — address `art-422-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-422-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-422-2 - 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. --- ### 第四百二十二条の二（固定資産の価格の修正に関する総務大臣の指示） — Instruction of the Minister for Internal Affairs and Communications Regarding Revision of the Price of Fixed Assets caption: machine translation, not official art-422-2 · https://japanlaw.org/en/local-tax-act/art-422-2 · https://japanlaw.org/l/325AC0000000226/art-422-2 **第一項** 総務大臣は、市町村における固定資産の価格の決定が第三百八十八条第一項の固定資産評価基準によつて行なわれていないと認める場合においては、道府県知事に対し、当該市町村の長に第四百十九条第一項の勧告をするように指示するものとする。 art-422-2/par-1 · https://japanlaw.org/en/local-tax-act/art-422-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-1 Where the Minister for Internal Affairs and Communications finds that the determination of the price of fixed assets in a municipality has not been carried out in accordance with the fixed asset valuation standards under Article 388, paragraph (1), the Minister is to instruct the prefectural governor to make the recommendation under Article 419, paragraph (1) to the mayor of that municipality. machine translation, not official **第二項** 総務大臣は、前項の指示をしようとするときは、地方財政審議会の意見を聴かなければならない。 art-422-2/par-2 · https://japanlaw.org/en/local-tax-act/art-422-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-2 When the Minister for Internal Affairs and Communications intends to give the instruction under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council. machine translation, not official **第三項** 第一項の指示を受けた道府県知事は、当該指示を受けた日から三十日以内に、当該指示に基づいてした措置について総務大臣に報告しなければならない。 art-422-2/par-3 · https://japanlaw.org/en/local-tax-act/art-422-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-3 The prefectural governor who has received the instruction under paragraph (1) must, within 30 days from the date of receiving that instruction, report to the Minister for Internal Affairs and Communications on the measures taken pursuant to that instruction. machine translation, not official --- ## Cites - art-422-2/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - art-422-2/par-1: 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-422-2/par-2: 前項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/art-422-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-1 - art-422-2/par-3: 第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/en/local-tax-act/art-422-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第三百九十六条第一項（道府県の職員及び総務省の職員の固定資産税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1 - 地方税法 第三百九十六条の二第三項（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/en/local-tax-act/art-396-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-3 - 地方税法 第三百九十六条の四第四項（総務省の職員の固定資産税に関する調査の終了の際の手続） — https://japanlaw.org/en/local-tax-act/art-396-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-396-4/par-4 - 地方税法 第四百二十二条の二第二項（固定資産の価格の修正に関する総務大臣の指示） — https://japanlaw.org/en/local-tax-act/art-422-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-2 - 地方税法 第四百二十二条の二第三項（固定資産の価格の修正に関する総務大臣の指示） — https://japanlaw.org/en/local-tax-act/art-422-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-3 - 地方税法 附則第十七条の二第五項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5 - 地方税法 附則第十七条の二第六項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6 - 地方税法 附則第三十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-36/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-20261027T214204-137, 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