# 地方税法 / Local Tax Act — 第四百三条 (Article 403) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-403. 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: 第四百三条 (Article 403)（固定資産の評価に関する事務に従事する市町村の職員の任務） — address `art-403` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-403 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-403 - 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. --- ### 第四百三条（固定資産の評価に関する事務に従事する市町村の職員の任務） — Duties of Municipal Officials Engaged in Affairs Relating to the Valuation of Fixed Assets caption: machine translation, not official art-403 · https://japanlaw.org/ja/local-tax-act/art-403 · https://japanlaw.org/l/325AC0000000226/art-403 **第一項** 市町村長は、第三百八十九条又は第七百四十三条の規定によつて道府県知事又は総務大臣が固定資産を評価する場合を除く外、第三百八十八条第一項の固定資産評価基準によつて、固定資産の価格を決定しなければならない。 art-403/par-1 · https://japanlaw.org/ja/local-tax-act/art-403/par-1 · https://japanlaw.org/l/325AC0000000226/art-403/par-1 The mayor of a municipality must determine the price of fixed assets in accordance with the fixed asset valuation standards under Article 388, paragraph (1), except where the prefectural governor or the Minister for Internal Affairs and Communications values fixed assets under Article 389 or Article 743. machine translation, not official **第二項** 固定資産の評価に関する事務に従事する市町村の職員は、総務大臣及び道府県知事の助言によつて、且つ、納税者とともにする実地調査、納税者に対する質問、納税者の申告書の調査等のあらゆる方法によつて、公正な評価をするように努めなければならない。 art-403/par-2 · https://japanlaw.org/ja/local-tax-act/art-403/par-2 · https://japanlaw.org/l/325AC0000000226/art-403/par-2 Municipal officials engaged in affairs relating to the valuation of fixed assets must endeavor to make a fair valuation on the advice of the Minister for Internal Affairs and Communications and the prefectural governor and by every means, such as on-site examinations conducted together with taxpayers, questioning of taxpayers, and examination of taxpayers' returns. machine translation, not official --- ## Cites - art-403/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389 - art-403/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-403/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七百四十五条第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-745/par-1 - 地方税法 附則第十七条の二第五項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5 - 地方税法 附則第十七条の二第六項（令和七年度又は令和八年度における土地の価格の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6 - 地方税法 附則第三十六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-36/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-20261027T214204-135, 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