# 地方税法 / Local Tax Act — 第三百九十四条 (Article 394)

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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: 第三百九十四条 (Article 394)（道府県知事又は総務大臣によつて評価される固定資産の申告） — address `art-394`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-394
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-394
- 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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### 第三百九十四条（道府県知事又は総務大臣によつて評価される固定資産の申告） — Declaration of Fixed Assets Valued by the Prefectural Governor or the Minister for Internal Affairs and Communications
<sup>caption: machine translation, not official</sup>
<sup>art-394 · https://japanlaw.org/ja/local-tax-act/art-394 · https://japanlaw.org/l/325AC0000000226/art-394</sup>

    **第一項**  第三百八十九条第一項の規定によつて道府県知事又は総務大臣が評価すべき固定資産の所有者で固定資産税の納税義務があるものは、総務省令の定めるところによつて、毎年一月一日現在における当該固定資産について、固定資産課税台帳に登録されるべき事項及びこれに記載をされている事項その他固定資産の評価に必要な事項を一月三十一日までに、道府県知事又は総務大臣に申告しなければならない。
    <sup>art-394/par-1 · https://japanlaw.org/ja/local-tax-act/art-394/par-1 · https://japanlaw.org/l/325AC0000000226/art-394/par-1</sup>
    The owner of a fixed asset to be valued by the prefectural governor or the Minister for Internal Affairs and Communications under Article 389, paragraph (1), who has a tax liability for fixed assets tax, must, as provided by Ministerial Order, declare to the prefectural governor or the Minister, by January 31 each year, with respect to that fixed asset as of January 1 of each year, the matters to be registered in the fixed assets tax ledger, the matters entered therein, and other matters necessary for the valuation of the fixed asset.
    <sup>machine translation, not official</sup>

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## Cites
- art-394/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

## Cited by

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

- 地方税法 第三百五十八条第三項（固定資産税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-358/par-3 · https://japanlaw.org/l/325AC0000000226/art-358/par-3
- 地方税法 第三百六十四条第五項（固定資産税の徴収の方法等） — https://japanlaw.org/ja/local-tax-act/art-364/par-5 · https://japanlaw.org/l/325AC0000000226/art-364/par-5
- 地方税法 第三百六十八条第一項（申請又は申告をしなかつたことによる固定資産税の不足税額及び延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-368/par-1 · https://japanlaw.org/l/325AC0000000226/art-368/par-1
- 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 第三百九十五条第一項（道府県知事又は総務大臣が評価する固定資産に係る申告の義務違反に関する罪） — https://japanlaw.org/ja/local-tax-act/art-395/par-1 · https://japanlaw.org/l/325AC0000000226/art-395/par-1
- 地方税法 第七百四十五条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-745/par-2
- 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 附則第十条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-10/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-20261027T214204-133, 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