# 地方税法 / Local Tax Act — 第三百八十六条 (Article 386)

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- 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: 第三百八十六条 (Article 386)（固定資産に係る不申告に関する過料） — address `art-386`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-386
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-386
- 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.

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### 第三百八十六条（固定資産に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>art-386 · https://japanlaw.org/ja/local-tax-act/art-386 · https://japanlaw.org/l/325AC0000000226/art-386</sup>

    **第一項**  市町村は、固定資産の所有者（第三百四十三条第九項及び第十項の場合には、これらの規定により所有者とみなされる者とする。第三百九十三条及び第三百九十四条において同じ。）が第三百八十三条若しくは第三百八十四条の規定により、又は現所有者が第三百八十四条の三の規定により申告すべき事項について正当な事由がなくて申告をしなかつた場合には、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
    <sup>art-386/par-1 · https://japanlaw.org/ja/local-tax-act/art-386/par-1 · https://japanlaw.org/l/325AC0000000226/art-386/par-1</sup>
    A municipality may establish a provision in a Municipal Ordinance of the municipality to impose a non-penal fine of not more than 100,000 yen on the owner of fixed assets (in the cases of Article 343, paragraphs (9) and (10), a person deemed to be the owner under those provisions; the same applies in Article 393 and Article 394) who, without justifiable grounds, has failed to report matters that must be reported under the provisions of Article 383 or Article 384, or on a current owner who, without justifiable grounds, has failed to report matters that must be reported under the provisions of Article 384-3.
    <sup>machine translation, not official</sup>

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## Cites
- art-386/par-1: 第三百四十三条第九項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/ja/local-tax-act/art-343/par-9 · https://japanlaw.org/l/325AC0000000226/art-343/par-9
- art-386/par-1: 第十項 → 地方税法 第三百四十三条第十項 (Article 343, paragraph (10)), art-343/par-10 — https://japanlaw.org/ja/local-tax-act/art-343/par-10 · https://japanlaw.org/l/325AC0000000226/art-343/par-10
- art-386/par-1: 第三百九十三条 → 地方税法 第三百九十三条 (Article 393), art-393 — https://japanlaw.org/ja/local-tax-act/art-393 · https://japanlaw.org/l/325AC0000000226/art-393
- art-386/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-386/par-1: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/ja/local-tax-act/art-383 · https://japanlaw.org/l/325AC0000000226/art-383
- art-386/par-1: 第三百八十四条 → 地方税法 第三百八十四条 (Article 384), art-384 — https://japanlaw.org/ja/local-tax-act/art-384 · https://japanlaw.org/l/325AC0000000226/art-384
- art-386/par-1: 第三百八十四条の三 → 地方税法 第三百八十四条の三 (Article 384-3), art-384-3 — https://japanlaw.org/ja/local-tax-act/art-384-3 · https://japanlaw.org/l/325AC0000000226/art-384-3

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 第三百八十四条の三第一項 — https://japanlaw.org/ja/local-tax-act/art-384-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-384-3/par-1
- 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

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## 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