# 地方税法 / Local Tax Act — 第三百九十条 (Article 390) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-390. 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: 第三百九十条 (Article 390)（審査請求の手続における地方財政審議会の意見の聴取） — address `art-390` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-390 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-390 - 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. --- ### 第三百九十条（審査請求の手続における地方財政審議会の意見の聴取） — Hearing of the Opinion of the Local Finance Council in Procedures for Requests for Review caption: machine translation, not official art-390 · https://japanlaw.org/ja/local-tax-act/art-390 · https://japanlaw.org/l/325AC0000000226/art-390 **第一項** 総務大臣は、前条第一項の規定による固定資産の価格等の決定又は配分についての審査請求に対する裁決をしようとするときは、地方財政審議会の意見を聴かなければならない。 art-390/par-1 · https://japanlaw.org/ja/local-tax-act/art-390/par-1 · https://japanlaw.org/l/325AC0000000226/art-390/par-1 When the Minister for Internal Affairs and Communications intends to make a ruling on a request for review concerning the determination or distribution of the price, etc. of fixed assets under Article 389, paragraph (1), the Minister must hear the opinion of the Local Finance Council. machine translation, not official --- ## Cites - art-390/par-1: 前条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/ja/local-tax-act/art-389/par-1 · https://japanlaw.org/l/325AC0000000226/art-389/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第四百十七条第四項（固定資産の価格等の全てを登録した旨の公示の日以後における価格等の決定又は修正等） — https://japanlaw.org/ja/local-tax-act/art-417/par-4 · https://japanlaw.org/l/325AC0000000226/art-417/par-4 - 地方税法 附則第十一条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-5 --- ## 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-20261027T214204-133, 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