# 地方税法 / Local Tax Act — 第三百八十二条の三 (Article 382-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-382-3. 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: 第三百八十二条の三 (Article 382-3)（固定資産課税台帳に記載をされている事項の証明書の交付） — address `art-382-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-382-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-382-3 - 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. --- ### 第三百八十二条の三（固定資産課税台帳に記載をされている事項の証明書の交付） — Issuance of Certificates of Matters Entered in the Fixed Assets Tax Ledger caption: machine translation, not official art-382-3 · https://japanlaw.org/ja/local-tax-act/art-382-3 · https://japanlaw.org/l/325AC0000000226/art-382-3 **第一項** 市町村長は、第二十条の十の規定によるもののほか、政令で定める者の請求があつたときは、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して固定資産課税台帳に記載をされている事項のうち政令で定めるものについての証明書を交付しなければならない。ただし、当該証明書に記載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証明書を交付することが適当でないと認められる場合には、当該証明書に総務省令で定める措置を講じたものを交付することができる。 art-382-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-382-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-3/par-1 In addition to what is provided for in Article 20-10, when requested by a person specified by Cabinet Order, the mayor of the municipality must issue a certificate of those matters, specified by Cabinet Order, among the matters entered in the fixed assets tax ledger concerning the fixed assets specified by Cabinet Order as relating to those persons. However, where it is found that disclosure of the address stated in the certificate could endanger a person's life or body, or where it is otherwise found inappropriate to issue the certificate, the mayor may issue the certificate with measures specified by Order of the Ministry of Internal Affairs and Communications applied to it. machine translation, not official --- ## Cites - art-382-3/par-1: 第二十条の十 → 地方税法 第二十条の十 (Article 20-10), art-20-10 — https://japanlaw.org/ja/local-tax-act/art-20-10 · https://japanlaw.org/l/325AC0000000226/art-20-10 ## Cited by 4 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-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