# 地方税法 / Local Tax Act — 第三百九十六条の二 (Article 396-2)

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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: 第三百九十六条の二 (Article 396-2)（総務省の職員の固定資産税に関する調査の事前通知等） — address `art-396-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-396-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-396-2
- 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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### 第三百九十六条の二（総務省の職員の固定資産税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Concerning Fixed Assets Tax by Officials of the Ministry of Internal Affairs and Communications
<sup>caption: machine translation, not official</sup>
<sup>art-396-2 · https://japanlaw.org/ja/local-tax-act/art-396-2 · https://japanlaw.org/l/325AC0000000226/art-396-2</sup>

    **第一項**  総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第三百九十六条の四までにおいて「納税義務者」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第三百九十六条の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人（税理士法第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
    <sup>art-396-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1</sup>
    When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person listed in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 396-4 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 396-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection), that tax representative) of that fact and of the following matters.
    <sup>machine translation, not official</sup>

      **一**  質問検査等を行う実地の調査（以下この項及び第三項において単に「調査」という。）を開始する日時
      <sup>art-396-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-1</sup>
      the date and time of commencement of the on-site examination in which questioning, inspection, etc. are to be conducted (hereinafter in this paragraph and paragraph (3) simply referred to as the "examination");
      <sup>machine translation, not official</sup>

      **二**  調査を行う場所
      <sup>art-396-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-2</sup>
      the place where the examination is to be conducted;
      <sup>machine translation, not official</sup>

      **三**  調査の目的
      <sup>art-396-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-3</sup>
      the purpose of the examination;
      <sup>machine translation, not official</sup>

      **四**  固定資産税に関する調査である旨
      <sup>art-396-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-4</sup>
      that it is an examination concerning fixed assets tax;
      <sup>machine translation, not official</sup>

      **五**  調査の対象となる期間
      <sup>art-396-2/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-5</sup>
      the period subject to the examination;
      <sup>machine translation, not official</sup>

      **六**  調査の対象となる帳簿書類その他の物件
      <sup>art-396-2/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-6</sup>
      the books and documents or other articles subject to the examination;
      <sup>machine translation, not official</sup>

      **七**  その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
      <sup>art-396-2/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-7</sup>
      other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
      <sup>machine translation, not official</sup>

    **第二項**  総務大臣は、前項の規定による通知を受けた納税義務者から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。
    <sup>art-396-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-2</sup>
    Where a person liable for tax who has received notice under the preceding paragraph requests, giving reasonable grounds, a change to the matters listed in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について第三百八十八条第四項第二号の助言、第三百八十九条第一項の規定による固定資産の価格等の決定に関する調査又は第四百二十二条の二第一項の指示のために必要があることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、第一項の規定は、当該事項に関する質問検査等については、適用しない。
    <sup>art-396-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-3</sup>
    The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. concerning matters other than those listed in items (iii) through (vi) of that paragraph relating to the examination, where, through that examination, it has become necessary to do so for the advice under Article 388, paragraph (4), item (ii), an examination concerning the determination of the price, etc. of fixed assets under Article 389, paragraph (1), or the instruction under Article 422-2, paragraph (1). In this case, the provisions of paragraph (1) do not apply to questioning, inspection, etc. concerning those matters.
    <sup>machine translation, not official</sup>

    **第四項**  納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合として総務省令で定める場合に該当するときは、当該納税義務者への第一項の規定による通知は、当該税務代理人に対してすれば足りる。
    <sup>art-396-2/par-4 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-4</sup>
    Where a person liable for tax has a tax representative, and the case falls under those specified by Ministerial Order as cases where the person liable for tax has consented, it suffices to give the notice under paragraph (1) to that person liable for tax by giving it to that tax representative.
    <sup>machine translation, not official</sup>

    **第五項**  納税義務者について税務代理人が数人ある場合において、当該納税義務者がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。
    <sup>art-396-2/par-5 · https://japanlaw.org/ja/local-tax-act/art-396-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-5</sup>
    Where a person liable for tax has several tax representatives, and the case falls under those specified by Ministerial Order as cases where the person liable for tax has designated a representative tax representative from among those tax representatives, it suffices to give the notice under paragraph (1) to those tax representatives by giving it to that representative tax representative.
    <sup>machine translation, not official</sup>

---

## Cites
- art-396-2/par-1: 前条第一項第一号 → 地方税法 第三百九十六条第一項第一号 (Article 396, paragraph (1), item (i)), art-396/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-396/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1/item-1
- art-396-2/par-1: この条 → 地方税法 第三百九十六条の二 (Article 396-2), art-396-2 — https://japanlaw.org/ja/local-tax-act/art-396-2 · https://japanlaw.org/l/325AC0000000226/art-396-2
- art-396-2/par-1: 第三百九十六条の四 → 地方税法 第三百九十六条の四 (Article 396-4), art-396-4 — https://japanlaw.org/ja/local-tax-act/art-396-4 · https://japanlaw.org/l/325AC0000000226/art-396-4
- art-396-2/par-1: 前条 → 地方税法 第三百九十六条 (Article 396), art-396 — https://japanlaw.org/ja/local-tax-act/art-396 · https://japanlaw.org/l/325AC0000000226/art-396
- art-396-2/par-1: 税理士法第三十条 → e-Gov law 326AC1000000237, 第三十条 (Article 30), art-30 — not held in this collection
- art-396-2/par-1: 同法第四十八条の十六 → e-Gov law 326AC1000000237, 第四十八条の十六 (Article 48-16), art-48-16 — not held in this collection
- art-396-2/par-1: 同法第五十一条第一項 → e-Gov law 326AC1000000237, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection
- art-396-2/par-1: 同条第三項 → e-Gov law 326AC1000000237, 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — not held in this collection
- art-396-2/par-1/item-1: この項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1
- art-396-2/par-1/item-1: 第三項 → 地方税法 第三百九十六条の二第三項 (Article 396-2, paragraph (3)), art-396-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-3
- art-396-2/par-2: 前項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1
- art-396-2/par-2: 同項第一号 → 地方税法 第三百九十六条の二第一項第一号 (Article 396-2, paragraph (1), item (i)), art-396-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-1
- art-396-2/par-2: 第二号 → 地方税法 第三百九十六条の二第一項第二号 (Article 396-2, paragraph (1), item (ii)), art-396-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-2
- art-396-2/par-3: 第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第三号 (Article 396-2, paragraph (1), item (iii)), art-396-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-3
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第四号 (Article 396-2, paragraph (1), item (iv)), art-396-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-4
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第五号 (Article 396-2, paragraph (1), item (v)), art-396-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-5
- art-396-2/par-3: 同項第三号から第六号まで → 地方税法 第三百九十六条の二第一項第六号 (Article 396-2, paragraph (1), item (vi)), art-396-2/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-6
- art-396-2/par-3: 第三百八十八条第四項第二号 → 地方税法 第三百八十八条第四項第二号 (Article 388, paragraph (4), item (ii)), art-388/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/art-388/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-388/par-4/item-2
- art-396-2/par-3: 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-396-2/par-3: 第四百二十二条の二第一項 → 地方税法 第四百二十二条の二第一項 (Article 422-2, paragraph (1)), art-422-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-422-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-2/par-1
- art-396-2/par-4: 第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1
- art-396-2/par-5: 第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1

## Cited by

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

- 地方税法 第三百五十三条第一項（徴税吏員等の固定資産税に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-353/par-1 · https://japanlaw.org/l/325AC0000000226/art-353/par-1
- 地方税法 第三百九十六条の二第一項（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1
- 地方税法 第三百九十六条の二第一項第一号（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1/item-1
- 地方税法 第三百九十六条の二第二項（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/ja/local-tax-act/art-396-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-2
- 地方税法 第三百九十六条の二第三項（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/ja/local-tax-act/art-396-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-3
- 地方税法 第三百九十六条の二第四項（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/ja/local-tax-act/art-396-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-4
- 地方税法 第三百九十六条の二第五項（総務省の職員の固定資産税に関する調査の事前通知等） — https://japanlaw.org/ja/local-tax-act/art-396-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-5
- 地方税法 第三百九十六条の三第一項（事前通知を要しない場合） — https://japanlaw.org/ja/local-tax-act/art-396-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-3/par-1
- 地方税法 第三百九十六条の五第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-396-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-5/par-1
- 地方税法 附則第二条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2/par-1
- 地方税法 附則第五条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/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-20261027T214204-134, 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