# 地方税法 / Local Tax Act — 第三百九十三条 (Article 393) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-393. 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: 第三百九十三条 (Article 393)（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知） — address `art-393` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-393 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-393 - 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. --- ### 第三百九十三条（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知） — Notice to Taxpayers of the Price, etc. of Fixed Assets by the Prefectural Governor or the Minister for Internal Affairs and Communications caption: machine translation, not official art-393 · https://japanlaw.org/ja/local-tax-act/art-393 · https://japanlaw.org/l/325AC0000000226/art-393 **第一項** 道府県知事又は総務大臣は、第三百八十九条第一項の規定により固定資産の価格等を決定した場合には、遅滞なく、当該価格等を当該固定資産の所有者に通知しなければならない。 art-393/par-1 · https://japanlaw.org/ja/local-tax-act/art-393/par-1 · https://japanlaw.org/l/325AC0000000226/art-393/par-1 Where the prefectural governor or the Minister for Internal Affairs and Communications has determined the price, etc. of fixed assets under Article 389, paragraph (1), the governor or the Minister must, without delay, notify the owner of the fixed assets of that price, etc. machine translation, not official **第二項** 道府県知事又は総務大臣は、次条の規定による申告をした固定資産の所有者（当該申告を第七百四十七条の二第一項の規定により行つた者に限る。以下この項において同じ。）が、前項の規定により当該所有者に通知すべき価格等について、電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて総務省令で定めるものをいう。以下この項において同じ。）により通知を受けることを希望する旨の申出をした場合には、当該価格等を電磁的方法により当該所有者に通知しなければならない。 art-393/par-2 · https://japanlaw.org/ja/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2 Where the owner of a fixed asset who has made a declaration under the following Article (limited to a person who made that declaration under Article 747-2, paragraph (1); the same applies hereinafter in this paragraph) has applied to be notified, by electronic or magnetic means (meaning means using an electronic data processing system or other means utilizing information and communications technology that are specified by Ministerial Order; the same applies hereinafter in this paragraph), of the price, etc. to be notified to that owner under the preceding paragraph, the prefectural governor or the Minister for Internal Affairs and Communications must notify that owner of the price, etc. by electronic or magnetic means. machine translation, not official **第三項** 前項の規定により行われた通知は、同項に規定する固定資産の所有者の使用に係る電子計算機（入出力装置を含む。）に備えられたファイルへの記録がされた時に当該所有者に到達したものとみなす。 art-393/par-3 · https://japanlaw.org/ja/local-tax-act/art-393/par-3 · https://japanlaw.org/l/325AC0000000226/art-393/par-3 A notice given under the preceding paragraph is deemed to have reached the owner of the fixed assets prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including input-output devices) used by that owner. machine translation, not official --- ## Cites - art-393/par-1: 第三百八十九条第一項 → 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 - art-393/par-2: 次条 → 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-393/par-2: 第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1 - art-393/par-2: この項 → 地方税法 第三百九十三条第二項 (Article 393, paragraph (2)), art-393/par-2 — https://japanlaw.org/ja/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2 - art-393/par-2: 前項 → 地方税法 第三百九十三条第一項 (Article 393, paragraph (1)), art-393/par-1 — https://japanlaw.org/ja/local-tax-act/art-393/par-1 · https://japanlaw.org/l/325AC0000000226/art-393/par-1 - art-393/par-3: 前項 → 地方税法 第三百九十三条第二項 (Article 393, paragraph (2)), art-393/par-2 — https://japanlaw.org/ja/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第三百四十九条の四第七項（大規模の償却資産に対する固定資産税の課税標準の特例等） — https://japanlaw.org/ja/local-tax-act/art-349-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-7 - 地方税法 第三百四十九条の四第八項（大規模の償却資産に対する固定資産税の課税標準の特例等） — https://japanlaw.org/ja/local-tax-act/art-349-4/par-8 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-8 - 地方税法 第三百八十六条第一項（固定資産に係る不申告に関する過料） — https://japanlaw.org/ja/local-tax-act/art-386/par-1 · https://japanlaw.org/l/325AC0000000226/art-386/par-1 - 地方税法 第三百九十三条第二項（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知） — https://japanlaw.org/ja/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2 - 地方税法 第三百九十三条第三項（道府県知事又は総務大臣がする固定資産の価格等の納税者に対する通知） — https://japanlaw.org/ja/local-tax-act/art-393/par-3 · https://japanlaw.org/l/325AC0000000226/art-393/par-3 - 地方税法 附則第十六条第三項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-3 --- ## 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