# 地方税法 / Local Tax Act — 第三百八十条 (Article 380) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-380. 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: 第三百八十条 (Article 380)（固定資産課税台帳等の備付け） — address `art-380` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-380 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-380 - 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. --- ### 第三百八十条（固定資産課税台帳等の備付け） — Maintenance of Fixed Assets Tax Ledger, etc. caption: machine translation, not official art-380 · https://japanlaw.org/ja/local-tax-act/art-380 · https://japanlaw.org/l/325AC0000000226/art-380 **第一項** 市町村は、固定資産の状況及び固定資産税の課税標準である固定資産の価格を明らかにするため、固定資産課税台帳を備えなければならない。 art-380/par-1 · https://japanlaw.org/ja/local-tax-act/art-380/par-1 · https://japanlaw.org/l/325AC0000000226/art-380/par-1 A municipality must maintain a fixed assets tax ledger in order to make clear the status of fixed assets and the price of fixed assets that is the tax base for fixed assets tax. machine translation, not official **第二項** 市町村は、総務省令で定めるところにより、前項の固定資産課税台帳の全部又は一部の備付けを電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下本節において同じ。）の備付けをもつて行うことができる。 art-380/par-2 · https://japanlaw.org/ja/local-tax-act/art-380/par-2 · https://japanlaw.org/l/325AC0000000226/art-380/par-2 A municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, maintain all or part of the fixed assets tax ledger referred to in the preceding paragraph by maintaining an electronic or magnetic record (meaning a record made in electronic form, magnetic form or any other form that cannot be perceived by the human senses, which is used for information processing by a computer; the same applies hereinafter in this Section). machine translation, not official **第三項** 市町村は、第一項の固定資産課税台帳のほか、当該市町村の条例の定めるところによつて、地籍図、土地使用図、土壌分類図、家屋見取図、固定資産売買記録簿その他固定資産の評価に関して必要な資料を備えて逐次これを整えなければならない。 art-380/par-3 · https://japanlaw.org/ja/local-tax-act/art-380/par-3 · https://japanlaw.org/l/325AC0000000226/art-380/par-3 In addition to the fixed assets tax ledger referred to in paragraph (1), a municipality must, as provided by the Municipal Ordinance of that municipality, maintain and progressively compile cadastral maps, land use maps, soil classification maps, house sketch maps, fixed assets sale and purchase record books and other materials necessary for the valuation of fixed assets. machine translation, not official --- ## Cites - art-380/par-2: 前項 → 地方税法 第三百八十条第一項 (Article 380, paragraph (1)), art-380/par-1 — https://japanlaw.org/ja/local-tax-act/art-380/par-1 · https://japanlaw.org/l/325AC0000000226/art-380/par-1 - art-380/par-3: 第一項 → 地方税法 第三百八十条第一項 (Article 380, paragraph (1)), art-380/par-1 — https://japanlaw.org/ja/local-tax-act/art-380/par-1 · https://japanlaw.org/l/325AC0000000226/art-380/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第三百八十条第二項（固定資産課税台帳等の備付け） — https://japanlaw.org/ja/local-tax-act/art-380/par-2 · https://japanlaw.org/l/325AC0000000226/art-380/par-2 - 地方税法 第三百八十条第三項（固定資産課税台帳等の備付け） — https://japanlaw.org/ja/local-tax-act/art-380/par-3 · https://japanlaw.org/l/325AC0000000226/art-380/par-3 - 地方税法 第三百八十二条第三項（登記所からの通知及びこれに基づく土地課税台帳又は家屋課税台帳への記載） — https://japanlaw.org/ja/local-tax-act/art-382/par-3 · https://japanlaw.org/l/325AC0000000226/art-382/par-3 - 地方税法 第三百八十二条の二第一項（固定資産課税台帳の閲覧） — https://japanlaw.org/ja/local-tax-act/art-382-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-1 - 地方税法 第三百八十二条の四第一項（固定資産課税台帳の閲覧等の特例） — https://japanlaw.org/ja/local-tax-act/art-382-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-4/par-1 - 地方税法 附則第六条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/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-20261027T202151-166, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-166, 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