# 地方税法 / Local Tax Act — 第四百三十四条 (Article 434) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-434. 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: 第四百三十四条 (Article 434)（争訟の方式） — address `art-434` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-434 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-434 - 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. --- ### 第四百三十四条（争訟の方式） — Form of Disputes caption: machine translation, not official art-434 · https://japanlaw.org/en/local-tax-act/art-434 · https://japanlaw.org/l/325AC0000000226/art-434 **第一項** 固定資産税の納税者は、固定資産評価審査委員会の決定に不服があるときは、その取消しの訴えを提起することができる。 art-434/par-1 · https://japanlaw.org/en/local-tax-act/art-434/par-1 · https://japanlaw.org/l/325AC0000000226/art-434/par-1 A taxpayer of fixed assets tax who is dissatisfied with a decision of the fixed asset valuation review board may file an action for its rescission. machine translation, not official **第二項** 第四百三十二条第一項の規定により固定資産評価審査委員会に審査を申し出ることができる事項について不服がある固定資産税の納税者は、同項及び前項の規定によることによつてのみ争うことができる。 art-434/par-2 · https://japanlaw.org/en/local-tax-act/art-434/par-2 · https://japanlaw.org/l/325AC0000000226/art-434/par-2 A taxpayer of fixed assets tax who is dissatisfied with a matter on which an application for review may be filed with the fixed asset valuation review board pursuant to Article 432, paragraph (1) may contest it only by following that paragraph and the preceding paragraph. machine translation, not official --- ## Cites - art-434/par-2: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/en/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - art-434/par-2: 前項 → 地方税法 第四百三十四条第一項 (Article 434, paragraph (1)), art-434/par-1 — https://japanlaw.org/en/local-tax-act/art-434/par-1 · https://japanlaw.org/l/325AC0000000226/art-434/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第四百三十四条第二項（争訟の方式） — https://japanlaw.org/en/local-tax-act/art-434/par-2 · https://japanlaw.org/l/325AC0000000226/art-434/par-2 --- ## 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-20261027T214204-139, 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