# 地方税法 / Local Tax Act — 第三百八十二条 (Article 382) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-382. 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: 第三百八十二条 (Article 382)（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） — address `art-382` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-382 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-382 - 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. --- ### 第三百八十二条（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） — Notice from Registry Office and Entry in Land Tax Ledger or House Tax Ledger Based on It caption: machine translation, not official art-382 · https://japanlaw.org/ja/local-tax-act/art-382 · https://japanlaw.org/l/325AC0000000226/art-382 **第一項** 登記所は、土地又は建物の表示に関する登記をしたときは、十日以内に、その旨その他総務省令で定める事項を当該土地又は家屋の所在地の市町村長に通知しなければならない。 art-382/par-1 · https://japanlaw.org/ja/local-tax-act/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1 When a registry office has made a registration concerning the description of land or a building, it must, within 10 days, notify the mayor of the municipality in which that land or house is located of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 前項の規定は、次に掲げる場合について準用する。 art-382/par-2 · https://japanlaw.org/ja/local-tax-act/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the following cases. machine translation, not official **一** 所有権、質権若しくは百年より長い存続期間の定めのある地上権の登記又はこれらの登記の抹消、これらの権利の登記名義人の氏名若しくは名称若しくは住所についての変更の登記若しくは更正の登記若しくは百年より長い存続期間を百年より短い存続期間に変更する地上権の変更の登記をした場合（登記簿の表題部に記録した所有者のために所有権の保存の登記をした場合又は当該登記を抹消した場合を除く。） art-382/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-1 where a registration of ownership, pledge or superficies right with a specified duration of more than 100 years, or the cancellation of such a registration, a registration of change or registration of correction concerning the name or designation or address of the nominal holder of registration of those rights, or a registration of change of a superficies right changing a duration of more than 100 years to a duration of less than 100 years has been made (excluding the case where a registration of preservation of ownership has been made for the owner recorded in the title section of the register, or where that registration has been cancelled); machine translation, not official **二** 不動産登記法第七十六条の三第三項の規定による付記をした場合 art-382/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-2 where an annotation has been made under Article 76-3, paragraph (3) of the Real Property Registration Act; machine translation, not official **三** 不動産登記法第七十六条の四の規定による符号の表示をした場合 art-382/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-3 where a code has been indicated under Article 76-4 of the Real Property Registration Act; machine translation, not official **四** 登記簿の表題部に記録した所有者又は所有権、質権若しくは百年より長い存続期間の定めのある地上権の登記名義人その他総務省令で定める者から不動産登記法第百十九条第六項の申出を受けた場合 art-382/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-4 where a request under Article 119, paragraph (6) of the Real Property Registration Act has been received from the owner recorded in the title section of the register, or the nominal holder of registration of ownership, pledge or superficies right with a specified duration of more than 100 years, or another person specified by Order of the Ministry of Internal Affairs and Communications; machine translation, not official **五** 前各号に掲げるもののほか、総務省令で定める場合 art-382/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-5 in addition to those listed in the preceding items, cases specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三項** 市町村長は、第一項（前項（第一号に係る部分に限る。）において準用する場合を含む。）の規定による登記所からの通知を受けた場合には、遅滞なく、当該土地又は家屋についての異動を土地課税台帳又は家屋課税台帳に記載（当該土地課税台帳又は家屋課税台帳の備付けが第三百八十条第二項の規定により電磁的記録の備付けをもつて行われている場合にあつては、記録。以下この項において同じ。）をし、又はこれに記載をされた事項を訂正しなければならない。 art-382/par-3 · https://japanlaw.org/ja/local-tax-act/art-382/par-3 · https://japanlaw.org/l/325AC0000000226/art-382/par-3 When the mayor of the municipality has received a notice from the registry office under paragraph (1) (including as applied mutatis mutandis in the preceding paragraph (limited to the part pertaining to item (i))), the mayor must without delay enter changes concerning that land or house in the land tax ledger or house tax ledger (or, where the maintenance of that land tax ledger or house tax ledger is carried out by maintaining an electronic or magnetic record under Article 380, paragraph (2), record them; the same applies hereinafter in this paragraph), or correct the matters entered therein. machine translation, not official --- ## Cites - art-382/par-2: 前項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/ja/local-tax-act/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1 - art-382/par-2/item-2: 不動産登記法第七十六条の三第三項 → 不動産登記法 第七十六条の三第三項 (Article 76-3, paragraph (3)), art-76-3/par-3 — https://japanlaw.org/ja/real-property-registration-act/art-76-3/par-3 · https://japanlaw.org/l/416AC0000000123/art-76-3/par-3 - art-382/par-2/item-3: 不動産登記法第七十六条の四 → 不動産登記法 第七十六条の四 (Article 76-4), art-76-4 — https://japanlaw.org/ja/real-property-registration-act/art-76-4 · https://japanlaw.org/l/416AC0000000123/art-76-4 - art-382/par-2/item-4: 不動産登記法第百十九条第六項 → 不動産登記法 第百十九条第六項 (Article 119, paragraph (6)), art-119/par-6 — https://japanlaw.org/ja/real-property-registration-act/art-119/par-6 · https://japanlaw.org/l/416AC0000000123/art-119/par-6 - art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第一号 (Article 382, paragraph (2), item (i)), art-382/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-1 - art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第二号 (Article 382, paragraph (2), item (ii)), art-382/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-2 - art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第三号 (Article 382, paragraph (2), item (iii)), art-382/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-3 - art-382/par-2/item-5: 前各号 → 地方税法 第三百八十二条第二項第四号 (Article 382, paragraph (2), item (iv)), art-382/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-4 - art-382/par-3: 第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/ja/local-tax-act/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1 - art-382/par-3: 前項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/ja/local-tax-act/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2 - art-382/par-3: 第一号 → 地方税法 第三百八十二条第二項第一号 (Article 382, paragraph (2), item (i)), art-382/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-382/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-1 - art-382/par-3: 第三百八十条第二項 → 地方税法 第三百八十条第二項 (Article 380, paragraph (2)), art-380/par-2 — https://japanlaw.org/ja/local-tax-act/art-380/par-2 · https://japanlaw.org/l/325AC0000000226/art-380/par-2 - art-382/par-3: この項 → 地方税法 第三百八十二条第三項 (Article 382, paragraph (3)), art-382/par-3 — https://japanlaw.org/ja/local-tax-act/art-382/par-3 · https://japanlaw.org/l/325AC0000000226/art-382/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の二十の二第一項（登記所からの通知） — https://japanlaw.org/ja/local-tax-act/art-73-20-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-20-2/par-1 - 地方税法 第三百八十二条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2 - 地方税法 第三百八十二条第二項第五号（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-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-382/par-2/item-5 - 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 - 地方税法 附則第九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/par-2 - 地方税法 附則第十五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-15/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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27