# 地方税法 / Local Tax Act — 第三百八十二条の二 (Article 382-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-382-2. 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: 第三百八十二条の二 (Article 382-2)（固定資産課税台帳の閲覧） — address `art-382-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-382-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-382-2 - 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. --- ### 第三百八十二条の二（固定資産課税台帳の閲覧） — Inspection of Fixed Assets Tax Ledger caption: machine translation, not official art-382-2 · https://japanlaw.org/ja/local-tax-act/art-382-2 · https://japanlaw.org/l/325AC0000000226/art-382-2 **第一項** 市町村長は、納税義務者その他の政令で定める者の求めに応じ、固定資産課税台帳のうちこれらの者に係る固定資産として政令で定めるものに関する事項（総務省令で定める事項を除く。以下この項において同じ。）が記載（当該固定資産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は、記録。以下この条、次条及び第三百九十四条において同じ。）をされている部分又はその写し（当該固定資産課税台帳の備付けが同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は、当該固定資産課税台帳に記録をされている事項を記載した書類。第三百八十七条第三項において同じ。）をこれらの者の閲覧に供しなければならない。ただし、当該部分に記載をされている住所が明らかにされることにより人の生命又は身体に危害を及ぼすおそれがあると認められる場合その他当該部分又はその写しを閲覧に供することが適当でないと認められる場合には、当該部分に総務省令で定める措置を講じたもの又はその写し（当該固定資産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は、当該総務省令で定める措置を講じたものに記録をされている事項を記載した書類）を閲覧に供することができる。 art-382-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-382-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-1 In response to a request from a person liable for tax or any other person specified by Cabinet Order, the mayor of the municipality must make available for inspection by those persons the portion of the fixed assets tax ledger in which matters concerning the fixed assets specified by Cabinet Order as relating to those persons (excluding matters specified by Order of the Ministry of Internal Affairs and Communications; hereinafter the same in this paragraph) are entered (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2), recorded; hereinafter the same in this Article, the following Article and Article 394) or a copy of that portion (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under that paragraph, a document stating the matters recorded in the fixed assets tax ledger; the same in Article 387, paragraph (3)). However, where it is found that disclosure of the address entered in that portion could endanger a person's life or body, or where it is otherwise found inappropriate to make that portion or a copy of it available for inspection, the mayor may make available for inspection that portion with measures specified by Order of the Ministry of Internal Affairs and Communications applied to it, or a copy of it (where the fixed assets tax ledger is kept by keeping electronic or magnetic records under Article 380, paragraph (2), a document stating the matters recorded in the portion with the measures specified by Order of the Ministry of Internal Affairs and Communications applied to it). machine translation, not official **第二項** 市町村長は、前項の規定により固定資産課税台帳（同項ただし書の規定による措置を講じたものを含む。以下この項及び第三百八十二条の四において同じ。）又はその写しを閲覧に供する場合には、固定資産課税台帳に記載をされている事項を映像面に表示して閲覧に供することができる。 art-382-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-382-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-2 When the mayor of the municipality makes the fixed assets tax ledger (including one to which the measures under the proviso to paragraph (1) of this Article have been applied; hereinafter the same in this paragraph and Article 382-4) or a copy of it available for inspection under the preceding paragraph, the mayor may display the matters entered in the fixed assets tax ledger on a screen for inspection. machine translation, not official --- ## Cites - art-382-2/par-1: この項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-382-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-1 - art-382-2/par-1: 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-382-2/par-1: この条 → 地方税法 第三百八十二条の二 (Article 382-2), art-382-2 — https://japanlaw.org/ja/local-tax-act/art-382-2 · https://japanlaw.org/l/325AC0000000226/art-382-2 - art-382-2/par-1: 次条 → 地方税法 第三百八十二条の三 (Article 382-3), art-382-3 — https://japanlaw.org/ja/local-tax-act/art-382-3 · https://japanlaw.org/l/325AC0000000226/art-382-3 - art-382-2/par-1: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/ja/local-tax-act/art-394 · https://japanlaw.org/l/325AC0000000226/art-394 - art-382-2/par-1: 第三百八十七条第三項 → 地方税法 第三百八十七条第三項 (Article 387, paragraph (3)), art-387/par-3 — https://japanlaw.org/ja/local-tax-act/art-387/par-3 · https://japanlaw.org/l/325AC0000000226/art-387/par-3 - art-382-2/par-2: 前項 → 地方税法 第三百八十二条の二第一項 (Article 382-2, paragraph (1)), art-382-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-382-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-1 - art-382-2/par-2: この項 → 地方税法 第三百八十二条の二第二項 (Article 382-2, paragraph (2)), art-382-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-382-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-2 - art-382-2/par-2: 第三百八十二条の四 → 地方税法 第三百八十二条の四 (Article 382-4), art-382-4 — https://japanlaw.org/ja/local-tax-act/art-382-4 · https://japanlaw.org/l/325AC0000000226/art-382-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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 第三百八十二条の二第二項（固定資産課税台帳の閲覧） — https://japanlaw.org/ja/local-tax-act/art-382-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-382-2/par-2 - 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 第三百八十七条第三項（土地名寄帳及び家屋名寄帳） — https://japanlaw.org/ja/local-tax-act/art-387/par-3 · https://japanlaw.org/l/325AC0000000226/art-387/par-3 - 地方税法 附則第五条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-1 - 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14/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 — Machine translation, batch local-tax-act-20261027T214204-132, 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