# 地方税法 / Local Tax Act — 第四百二条 (Article 402)

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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: 第四百二条 (Article 402)（固定資産の評価に関する総務大臣又は道府県知事の権限に関する規定の解釈） — address `art-402`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-402
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-402
- 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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### 第四百二条（固定資産の評価に関する総務大臣又は道府県知事の権限に関する規定の解釈） — Interpretation of Provisions on the Authority of the Minister for Internal Affairs and Communications or the Prefectural Governor Concerning the Valuation of Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>art-402 · https://japanlaw.org/ja/local-tax-act/art-402 · https://japanlaw.org/l/325AC0000000226/art-402</sup>

    **第一項**  第三百八十八条又は第四百一条の規定は、総務大臣又は道府県知事に、市町村の徴税吏員又は固定資産評価員を指揮する権限を与えるものと解釈してはならない。
    <sup>art-402/par-1 · https://japanlaw.org/ja/local-tax-act/art-402/par-1 · https://japanlaw.org/l/325AC0000000226/art-402/par-1</sup>
    The provisions of Article 388 or Article 401 must not be construed as granting the Minister for Internal Affairs and Communications or the prefectural governor the authority to direct municipal tax collection officials or fixed asset valuers.
    <sup>machine translation, not official</sup>

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## Cites
- art-402/par-1: 第三百八十八条 → 地方税法 第三百八十八条 (Article 388), art-388 — https://japanlaw.org/ja/local-tax-act/art-388 · https://japanlaw.org/l/325AC0000000226/art-388
- art-402/par-1: 第四百一条 → 地方税法 第四百一条 (Article 401), art-401 — https://japanlaw.org/ja/local-tax-act/art-401 · https://japanlaw.org/l/325AC0000000226/art-401

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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-20261027T214204-135, 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