# 地方税法 / Local Tax Act — 第三百六十四条の二 (Article 364-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-364-2. 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: 第三百六十四条の二 (Article 364-2)（仮算定税額に係る固定資産税の修正の申出等） — address `art-364-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-364-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-364-2 - 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. --- ### 第三百六十四条の二（仮算定税額に係る固定資産税の修正の申出等） — Application for Revision of Fixed Assets Tax Based on Provisionally Calculated Tax, etc. caption: machine translation, not official art-364-2 · https://japanlaw.org/ja/local-tax-act/art-364-2 · https://japanlaw.org/l/325AC0000000226/art-364-2 **第一項** 前条第五項の固定資産に係る当該年度分の固定資産税額が仮算定税額の二分の一に相当する額に満たないこととなると認められる場合においては、同項の規定によつて当該固定資産に係る固定資産税を徴収されることとなる者は、同条第七項の納税通知書の交付を受けた日から三十日以内に市町村長に同条第五項の規定によつて徴収される固定資産税額の修正を申し出ることができる。 art-364-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-364-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-1 If it is found that the fixed assets tax amount for the relevant fiscal year relating to the fixed assets referred to in Article 364, paragraph (5) would fall short of an amount equivalent to one-half of the provisionally calculated tax, the person who is to be charged fixed assets tax on those fixed assets under Article 364, paragraph (5) may, within 30 days from the day on which the person received delivery of the tax notice under Article 364, paragraph (7), apply to the mayor of the municipality to revise the fixed assets tax amount to be collected under Article 364, paragraph (5). machine translation, not official **第二項** 前項の規定による修正の申出は、文書をもつてしなければならない。 art-364-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-364-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-2 An application for revision under the preceding paragraph must be made in writing. machine translation, not official **第三項** 第一項の修正の申出に対する市町村長の決定は、その申出を受理した日から三十日以内にしなければならない。 art-364-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-364-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-3 The decision of the mayor of the municipality on an application for revision under paragraph (1) must be made within 30 days from the day on which the application was accepted. machine translation, not official **第四項** 第一項の修正の申出に対する決定は、文書で行い、かつ、理由を付けてその申出をした者に交付しなければならない。この場合において、当該申出について相当の理由があると認められるときは、市町村長は、当該固定資産に係る当該年度分の固定資産税額の見積額を基礎として、前条第五項の規定によつて徴収する固定資産税額を修正しなければならない。 art-364-2/par-4 · https://japanlaw.org/ja/local-tax-act/art-364-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-4 A decision on an application for revision under paragraph (1) must be made in writing and delivered, with reasons attached, to the person who made the application. In this case, if it is found that there are reasonable grounds for the application, the mayor of the municipality must revise the fixed assets tax amount to be collected under Article 364, paragraph (5) on the basis of the estimated fixed assets tax amount for the relevant fiscal year for the fixed assets. machine translation, not official **第五項** 第一項の修正の申出に関する書類を郵便又は信書便で提出した場合における同項の期間の計算については、送付に要した日数は、算入しない。 art-364-2/par-5 · https://japanlaw.org/ja/local-tax-act/art-364-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-5 Where documents relating to an application for revision under paragraph (1) are submitted by mail or correspondence delivery, the number of days required for sending is not counted in calculating the period under paragraph (1). machine translation, not official **第六項** 第三項の規定による決定については、審査請求をすることができない。 art-364-2/par-6 · https://japanlaw.org/ja/local-tax-act/art-364-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-6 A request for review may not be made against a decision under paragraph (3). machine translation, not official --- ## Cites - art-364-2/par-1: 前条第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/ja/local-tax-act/art-364/par-5 · https://japanlaw.org/l/325AC0000000226/art-364/par-5 - art-364-2/par-1: 同条第七項 → 地方税法 第三百六十四条第七項 (Article 364, paragraph (7)), art-364/par-7 — https://japanlaw.org/ja/local-tax-act/art-364/par-7 · https://japanlaw.org/l/325AC0000000226/art-364/par-7 - art-364-2/par-2: 前項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-364-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-1 - art-364-2/par-3: 第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-364-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-1 - art-364-2/par-4: 第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-364-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-1 - art-364-2/par-4: 前条第五項 → 地方税法 第三百六十四条第五項 (Article 364, paragraph (5)), art-364/par-5 — https://japanlaw.org/ja/local-tax-act/art-364/par-5 · https://japanlaw.org/l/325AC0000000226/art-364/par-5 - art-364-2/par-5: 第一項 → 地方税法 第三百六十四条の二第一項 (Article 364-2, paragraph (1)), art-364-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-364-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-1 - art-364-2/par-6: 第三項 → 地方税法 第三百六十四条の二第三項 (Article 364-2, paragraph (3)), art-364-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-364-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第三百六十四条第五項（固定資産税の徴収の方法等） — https://japanlaw.org/ja/local-tax-act/art-364/par-5 · https://japanlaw.org/l/325AC0000000226/art-364/par-5 - 地方税法 第三百六十四条の二第二項（仮算定税額に係る固定資産税の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-364-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-2 - 地方税法 第三百六十四条の二第三項（仮算定税額に係る固定資産税の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-364-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-3 - 地方税法 第三百六十四条の二第四項（仮算定税額に係る固定資産税の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-364-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-4 - 地方税法 第三百六十四条の二第五項（仮算定税額に係る固定資産税の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-364-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-5 - 地方税法 第三百六十四条の二第六項（仮算定税額に係る固定資産税の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-364-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-6 - 地方税法 第七百六条の三第三項（徴収の特例に係る国民健康保険税額の修正の申出等） — https://japanlaw.org/ja/local-tax-act/art-706-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-3 - 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/ja/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/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-20261027T214204-130, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, 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