# 地方税法 / Local Tax Act — 第四百二十八条 (Article 428)

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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: 第四百二十八条 (Article 428)（合議体） — address `art-428`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-428
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-428
- 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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### 第四百二十八条（合議体） — Panel
<sup>caption: machine translation, not official</sup>
<sup>art-428 · https://japanlaw.org/en/local-tax-act/art-428 · https://japanlaw.org/l/325AC0000000226/art-428</sup>

    **第一項**  固定資産評価審査委員会は、委員のうちから固定資産評価審査委員会が指定する者三人をもつて構成する合議体で、審査の申出の事件を取り扱う。
    <sup>art-428/par-1 · https://japanlaw.org/en/local-tax-act/art-428/par-1 · https://japanlaw.org/l/325AC0000000226/art-428/par-1</sup>
    The fixed asset valuation review board handles cases of applications for review through a panel composed of three persons designated by the board from among its members.
    <sup>machine translation, not official</sup>

    **第二項**  前項の合議体を構成する者のうちから固定資産評価審査委員会が指定する者一人を審査長とする。
    <sup>art-428/par-2 · https://japanlaw.org/en/local-tax-act/art-428/par-2 · https://japanlaw.org/l/325AC0000000226/art-428/par-2</sup>
    From among the persons composing the panel under the preceding paragraph, one person designated by the fixed asset valuation review board is the chief reviewer.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の合議体は、当該合議体を構成する委員の過半数の出席がなければ、会議を開き、及び議決をすることができない。
    <sup>art-428/par-3 · https://japanlaw.org/en/local-tax-act/art-428/par-3 · https://japanlaw.org/l/325AC0000000226/art-428/par-3</sup>
    The panel under paragraph (1) cannot hold a meeting or adopt a resolution without the attendance of a majority of the members composing that panel.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の合議体の議事は、当該合議体を構成する委員の過半数をもつて決する。
    <sup>art-428/par-4 · https://japanlaw.org/en/local-tax-act/art-428/par-4 · https://japanlaw.org/l/325AC0000000226/art-428/par-4</sup>
    Proceedings of the panel under paragraph (1) are decided by a majority of the members composing that panel.
    <sup>machine translation, not official</sup>

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## Cites
- art-428/par-2: 前項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/art-428/par-1 · https://japanlaw.org/l/325AC0000000226/art-428/par-1
- art-428/par-3: 第一項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/art-428/par-1 · https://japanlaw.org/l/325AC0000000226/art-428/par-1
- art-428/par-4: 第一項 → 地方税法 第四百二十八条第一項 (Article 428, paragraph (1)), art-428/par-1 — https://japanlaw.org/en/local-tax-act/art-428/par-1 · https://japanlaw.org/l/325AC0000000226/art-428/par-1

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 地方税法 第四百二十八条第二項（合議体） — https://japanlaw.org/en/local-tax-act/art-428/par-2 · https://japanlaw.org/l/325AC0000000226/art-428/par-2
- 地方税法 第四百二十八条第三項（合議体） — https://japanlaw.org/en/local-tax-act/art-428/par-3 · https://japanlaw.org/l/325AC0000000226/art-428/par-3
- 地方税法 第四百二十八条第四項（合議体） — https://japanlaw.org/en/local-tax-act/art-428/par-4 · https://japanlaw.org/l/325AC0000000226/art-428/par-4
- 地方税法 附則第八条第一項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-1
- 地方税法 附則第九条第三項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-3
- 地方税法 附則第九条第四項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-4

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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-20261027T214204-138, 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