# 地方税法 / Local Tax Act — 第四百条の二 (Article 400-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-400-2. 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: 第四百条の二 (Article 400-2)（大規模の償却資産の価格等の登録） — address `art-400-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-400-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-400-2 - 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. --- ### 第四百条の二（大規模の償却資産の価格等の登録） — Registration of the Price, etc. of Large-Scale Depreciable Assets caption: machine translation, not official art-400-2 · https://japanlaw.org/ja/local-tax-act/art-400-2 · https://japanlaw.org/l/325AC0000000226/art-400-2 **第一項** 市町村長は、第七百四十三条又は第七百四十四条の規定による通知を受けた場合においては、遅滞なく、当該通知に係る償却資産の価格等及び市町村が課する固定資産税の課税標準となるべき金額を固定資産課税台帳に登録し、又は登録されているこれらの事項を修正して登録しなければならない。 art-400-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-400-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-400-2/par-1 Where the mayor of a municipality has received notice under Article 743 or Article 744, the mayor must, without delay, register in the fixed assets tax ledger the price, etc. of the depreciable assets covered by the notice and the amount to serve as the tax base for fixed assets tax imposed by the municipality, or amend those matters already registered and register them. machine translation, not official **第二項** 市町村長は、前項の規定によつて市町村が課する固定資産税の課税標準となるべき金額を修正して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、その登録した金額に基いて、すでに決定した賦課額を更正しなければならない。 art-400-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-400-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-400-2/par-2 Where the mayor of a municipality has amended and registered the amount to serve as the tax base for fixed assets tax imposed by the municipality 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 amount. machine translation, not official --- ## Cites - art-400-2/par-1: 第七百四十三条 → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/ja/local-tax-act/art-743 · https://japanlaw.org/l/325AC0000000226/art-743 - art-400-2/par-1: 第七百四十四条 → 地方税法 第七百四十四条 (Article 744), art-744 — https://japanlaw.org/ja/local-tax-act/art-744 · https://japanlaw.org/l/325AC0000000226/art-744 - art-400-2/par-2: 前項 → 地方税法 第四百条の二第一項 (Article 400-2, paragraph (1)), art-400-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-400-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-400-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第四百条の二第二項（大規模の償却資産の価格等の登録） — https://japanlaw.org/ja/local-tax-act/art-400-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-400-2/par-2 - 地方税法 附則第二十八項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3291-95/par-28 · https://japanlaw.org/l/325AC0000000226/suppl-3291-95/par-28 - 地方税法 附則第十一条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-6 --- ## 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