# 地方税法 / Local Tax Act — 第四百条 (Article 400) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-400. 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: 第四百条 (Article 400)（決定された価格等の登録） — address `art-400` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-400 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-400 - 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. --- ### 第四百条（決定された価格等の登録） — Registration of Determined Price, etc. caption: machine translation, not official art-400 · https://japanlaw.org/ja/local-tax-act/art-400 · https://japanlaw.org/l/325AC0000000226/art-400 **第一項** 市町村長は、前条の規定による通知を受けた場合においては、その通知を受けた日から十日以内に道府県知事又は総務大臣の決定に係る当該価格等を固定資産課税台帳に登録しなければならない。 art-400/par-1 · https://japanlaw.org/ja/local-tax-act/art-400/par-1 · https://japanlaw.org/l/325AC0000000226/art-400/par-1 Where the mayor of a municipality has received notice under the preceding Article, the mayor must, within 10 days from the date of receiving the notice, register in the fixed assets tax ledger the price, etc. under the determination made by the prefectural governor or the Minister for Internal Affairs and Communications. machine translation, not official **第二項** 市町村長は、前項の規定によつて固定資産の価格等を登録した場合においては、固定資産税の賦課後であつても、その登録した価格等に基いて、既に決定した賦課額を更正しなければならない。 art-400/par-2 · https://japanlaw.org/ja/local-tax-act/art-400/par-2 · https://japanlaw.org/l/325AC0000000226/art-400/par-2 Where the mayor of a municipality has registered the price, etc. of fixed assets under the preceding paragraph, the mayor must, even after the assessment of fixed assets tax, reassess the assessed amount already determined on the basis of the registered price, etc. machine translation, not official --- ## Cites - art-400/par-1: 前条 → 地方税法 第三百九十九条 (Article 399), art-399 — https://japanlaw.org/ja/local-tax-act/art-399 · https://japanlaw.org/l/325AC0000000226/art-399 - art-400/par-2: 前項 → 地方税法 第四百条第一項 (Article 400, paragraph (1)), art-400/par-1 — https://japanlaw.org/ja/local-tax-act/art-400/par-1 · https://japanlaw.org/l/325AC0000000226/art-400/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第四百条第二項（決定された価格等の登録） — https://japanlaw.org/ja/local-tax-act/art-400/par-2 · https://japanlaw.org/l/325AC0000000226/art-400/par-2 --- ## 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-20261027T214204-135, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, 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