# 地方税法 / Local Tax Act — 第七十三条の二十二 (Article 73-22)

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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: 第七十三条の二十二 (Article 73-22)（固定資産課税台帳に登録された不動産の価格等の通知） — address `art-73-22`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-73-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-22
- 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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### 第七十三条の二十二（固定資産課税台帳に登録された不動産の価格等の通知） — Notification of the Price, etc. of Real Property Registered in the Fixed Assets Tax Ledger
<sup>caption: machine translation, not official</sup>
<sup>art-73-22 · https://japanlaw.org/en/local-tax-act/art-73-22 · https://japanlaw.org/l/325AC0000000226/art-73-22</sup>

    **第一項**  市町村長は、第七十三条の十八第四項の規定により送付又は通知をする場合には、道府県の条例で定めるところにより、当該不動産の価格その他当該不動産の価格の決定について参考となるべき事項を併せて道府県知事に通知するものとする。
    <sup>art-73-22/par-1 · https://japanlaw.org/en/local-tax-act/art-73-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-22/par-1</sup>
    When the mayor of a municipality sends documents or gives notice pursuant to the provisions of Article 73-18, paragraph (4), the mayor is to, as provided by the Prefectural Ordinance, also notify the prefectural governor of the price of that real property and other matters that are to serve as a reference in determining the price of that real property.
    <sup>machine translation, not official</sup>

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## Cites
- art-73-22/par-1: 第七十三条の十八第四項 → 地方税法 第七十三条の十八第四項 (Article 73-18, paragraph (4)), art-73-18/par-4 — https://japanlaw.org/en/local-tax-act/art-73-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-73-18/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-20261027T214204-077, 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