# 地方税法 / Local Tax Act — 第七百四十四条 (Article 744) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-744. 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: 第七百四十四条 (Article 744)（大規模の償却資産の価格等の決定に関する審査請求に対する裁決の通知） — address `art-744` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-744 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-744 - 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. --- ### 第七百四十四条（大規模の償却資産の価格等の決定に関する審査請求に対する裁決の通知） — Notification of Decisions on Requests for Review Concerning the Determination of the Price, etc. of Large-Scale Depreciable Assets caption: machine translation, not official art-744 · https://japanlaw.org/en/local-tax-act/art-744 · https://japanlaw.org/l/325AC0000000226/art-744 **第一項** 道府県知事は、前条第一項又は第二項の規定による価格等の決定についての審査請求に対する裁決をしたときは、遅滞なく、その旨を関係市町村長に通知しなければならない。 art-744/par-1 · https://japanlaw.org/en/local-tax-act/art-744/par-1 · https://japanlaw.org/l/325AC0000000226/art-744/par-1 When the prefectural governor has made a decision on a request for review concerning the determination of the price, etc. under the provisions of paragraph (1) or (2) of the preceding Article, the governor must notify the mayor of the relevant municipality to that effect without delay. machine translation, not official --- ## Cites - art-744/par-1: 前条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/en/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1 - art-744/par-1: 第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/en/local-tax-act/art-743/par-2 · https://japanlaw.org/l/325AC0000000226/art-743/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第四百条の二第一項（大規模の償却資産の価格等の登録） — https://japanlaw.org/en/local-tax-act/art-400-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-400-2/par-1 - 地方税法 第七百四十七条第一項（指定都市の指定があつた場合の大規模の償却資産に対する固定資産税の特例） — https://japanlaw.org/en/local-tax-act/art-747/par-1 · https://japanlaw.org/l/325AC0000000226/art-747/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-20261027T214204-179, 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