# 地方税法 / Local Tax Act — 第三百八十七条 (Article 387) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-387. 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: 第三百八十七条 (Article 387)（土地名寄帳及び家屋名寄帳） — address `art-387` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-387 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-387 - 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. --- ### 第三百八十七条（土地名寄帳及び家屋名寄帳） — Owner-Indexed Land Ledger and Owner-Indexed House Ledger caption: machine translation, not official art-387 · https://japanlaw.org/ja/local-tax-act/art-387 · https://japanlaw.org/l/325AC0000000226/art-387 **第一項** 市町村は、その市町村内の土地及び家屋について、固定資産課税台帳に基づいて、総務省令で定めるところによつて、土地名寄帳及び家屋名寄帳を備えなければならない。 art-387/par-1 · https://japanlaw.org/ja/local-tax-act/art-387/par-1 · https://japanlaw.org/l/325AC0000000226/art-387/par-1 A municipality must keep, for the land and houses in the municipality, an owner-indexed land ledger and an owner-indexed house ledger, based on the fixed assets tax ledger and as provided by Order of the Ministry of Internal Affairs and Communications. 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、前項の土地名寄帳又は家屋名寄帳の備付けを電磁的記録の備付けをもつて行うことができる。 art-387/par-2 · https://japanlaw.org/ja/local-tax-act/art-387/par-2 · https://japanlaw.org/l/325AC0000000226/art-387/par-2 A municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, keep the owner-indexed land ledger or owner-indexed house ledger referred to in the preceding paragraph by keeping electronic or magnetic records. machine translation, not official **第三項** 市町村長は、納税義務者から第三百八十二条の二第一項の規定による求めがあつたときは、土地名寄帳又は家屋名寄帳に固定資産課税台帳の登録事項と同一の事項が記載（当該土地名寄帳又は家屋名寄帳の備付けが前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。次項において同じ。）をされている場合に限り、同条第一項の規定により当該納税義務者の閲覧に供するものとされる固定資産課税台帳又はその写しに代えて、土地名寄帳若しくはその写し（当該土地名寄帳の備付けが前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、当該土地名寄帳に記録をされている事項を記載した書類。次項において同じ。）又は家屋名寄帳若しくはその写し（当該家屋名寄帳の備付けが前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、当該家屋名寄帳に記録をされている事項を記載した書類。次項において同じ。）を当該納税義務者の閲覧に供することができる。 art-387/par-3 · https://japanlaw.org/ja/local-tax-act/art-387/par-3 · https://japanlaw.org/l/325AC0000000226/art-387/par-3 When a person liable for tax makes a request under Article 382-2, paragraph (1), the mayor of the municipality may, only where the same matters as those registered in the fixed assets tax ledger are entered in the owner-indexed land ledger or owner-indexed house ledger (where the owner-indexed land ledger or owner-indexed house ledger is kept by keeping electronic or magnetic records under the preceding paragraph, recorded; the same in the following paragraph), make available for inspection by the person liable for tax, in place of the fixed assets tax ledger or a copy of it that is to be made available for inspection by the person liable for tax under paragraph (1) of that Article, the owner-indexed land ledger or a copy of it (where the owner-indexed land ledger is kept by keeping electronic or magnetic records under the preceding paragraph, a document stating the matters recorded in the owner-indexed land ledger; the same in the following paragraph) or the owner-indexed house ledger or a copy of it (where the owner-indexed house ledger is kept by keeping electronic or magnetic records under the preceding paragraph, a document stating the matters recorded in the owner-indexed house ledger; the same in the following paragraph). machine translation, not official **第四項** 市町村長は、前項の規定により土地名寄帳若しくはその写し又は家屋名寄帳若しくはその写しを閲覧に供する場合においては、土地名寄帳又は家屋名寄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-387/par-4 · https://japanlaw.org/ja/local-tax-act/art-387/par-4 · https://japanlaw.org/l/325AC0000000226/art-387/par-4 When the mayor of the municipality makes the owner-indexed land ledger or a copy of it, or the owner-indexed house ledger or a copy of it, available for inspection under the preceding paragraph, the mayor may display the matters entered in the owner-indexed land ledger or owner-indexed house ledger on a screen for inspection. machine translation, not official --- ## Cites - art-387/par-2: 前項 → 地方税法 第三百八十七条第一項 (Article 387, paragraph (1)), art-387/par-1 — https://japanlaw.org/ja/local-tax-act/art-387/par-1 · https://japanlaw.org/l/325AC0000000226/art-387/par-1 - art-387/par-3: 第三百八十二条の二第一項 → 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-387/par-3: 前項 → 地方税法 第三百八十七条第二項 (Article 387, paragraph (2)), art-387/par-2 — https://japanlaw.org/ja/local-tax-act/art-387/par-2 · https://japanlaw.org/l/325AC0000000226/art-387/par-2 - art-387/par-3: 次項 → 地方税法 第三百八十七条第四項 (Article 387, paragraph (4)), art-387/par-4 — https://japanlaw.org/ja/local-tax-act/art-387/par-4 · https://japanlaw.org/l/325AC0000000226/art-387/par-4 - art-387/par-4: 前項 → 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 ## Cited by 8 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 第三百八十七条第二項（土地名寄帳及び家屋名寄帳） — https://japanlaw.org/ja/local-tax-act/art-387/par-2 · https://japanlaw.org/l/325AC0000000226/art-387/par-2 - 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 第三百八十七条第四項（土地名寄帳及び家屋名寄帳） — https://japanlaw.org/ja/local-tax-act/art-387/par-4 · https://japanlaw.org/l/325AC0000000226/art-387/par-4 - 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