# 地方税法 / Local Tax Act — 第四百三十六条 (Article 436) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-436. 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: 第四百三十六条 (Article 436)（固定資産評価審査委員会に関する条例又は規程事項） — address `art-436` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-436 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-436 - 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. --- ### 第四百三十六条（固定資産評価審査委員会に関する条例又は規程事項） — Matters to Be Provided for by Ordinance or Rules Concerning the Fixed Asset Valuation Review Board caption: machine translation, not official art-436 · https://japanlaw.org/en/local-tax-act/art-436 · https://japanlaw.org/l/325AC0000000226/art-436 **第一項** この法律に規定するもののほか、固定資産評価審査委員会の審査の手続、記録の保存その他審査に関し必要な事項は、当該市町村の条例で定める。 art-436/par-1 · https://japanlaw.org/en/local-tax-act/art-436/par-1 · https://japanlaw.org/l/325AC0000000226/art-436/par-1 In addition to what is prescribed in this Act, the procedures for review by the fixed asset valuation review board, the preservation of records, and other matters necessary for review are to be prescribed by the Municipal Ordinance of the municipality concerned. machine translation, not official **第二項** 前項の条例で定めるべき事項は、当該条例の定めるところによつて、固定資産評価審査委員会の規程で定めることができる。 art-436/par-2 · https://japanlaw.org/en/local-tax-act/art-436/par-2 · https://japanlaw.org/l/325AC0000000226/art-436/par-2 Matters to be prescribed by the Municipal Ordinance under the preceding paragraph may be prescribed by the rules of the fixed asset valuation review board, as provided for by that Municipal Ordinance. machine translation, not official --- ## Cites - art-436/par-2: 前項 → 地方税法 第四百三十六条第一項 (Article 436, paragraph (1)), art-436/par-1 — https://japanlaw.org/en/local-tax-act/art-436/par-1 · https://japanlaw.org/l/325AC0000000226/art-436/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第四百三十六条第二項（固定資産評価審査委員会に関する条例又は規程事項） — https://japanlaw.org/en/local-tax-act/art-436/par-2 · https://japanlaw.org/l/325AC0000000226/art-436/par-2 - 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 --- ## 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