# 地方税法 / Local Tax Act — 第四百十条 (Article 410) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-410. 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: 第四百十条 (Article 410)（固定資産の価格等の決定等） — address `art-410` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-410 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-410 - 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. --- ### 第四百十条（固定資産の価格等の決定等） — Determination of the Price, etc. of Fixed Assets, etc. caption: machine translation, not official art-410 · https://japanlaw.org/ja/local-tax-act/art-410 · https://japanlaw.org/l/325AC0000000226/art-410 **第一項** 市町村長は、前条第四項に規定する評価調書を受理した場合においては、これに基づいて固定資産の価格等を毎年三月三十一日までに決定しなければならない。ただし、災害その他特別の事情がある場合においては、四月一日以後に決定することができる。 art-410/par-1 · https://japanlaw.org/ja/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1 Upon receiving the valuation report prescribed in paragraph (4) of the preceding Article, the mayor of the municipality must, based on it, determine the price, etc. of fixed assets by March 31 each year; provided, however, that in the case of a disaster or other special circumstances, the determination may be made on or after April 1. 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決定した場合においては、遅滞なく、総務省令で定めるところにより、地域ごとの宅地の標準的な価格を記載した書面を一般の閲覧に供しなければならない。 art-410/par-2 · https://japanlaw.org/ja/local-tax-act/art-410/par-2 · https://japanlaw.org/l/325AC0000000226/art-410/par-2 When the mayor of the municipality has determined the price, etc. of fixed assets under the preceding paragraph, the mayor must without delay, as provided by Order of the Ministry of Internal Affairs and Communications, make available for public inspection a document stating the standard price of building land for each area. machine translation, not official --- ## Cites - art-410/par-1: 前条第四項 → 地方税法 第四百九条第四項 (Article 409, paragraph (4)), art-409/par-4 — https://japanlaw.org/ja/local-tax-act/art-409/par-4 · https://japanlaw.org/l/325AC0000000226/art-409/par-4 - art-410/par-2: 前項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/ja/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第三百四十九条の四第六項（大規模の償却資産に対する固定資産税の課税標準の特例等） — https://japanlaw.org/ja/local-tax-act/art-349-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-349-4/par-6 - 地方税法 第四百十条第二項（固定資産の価格等の決定等） — https://japanlaw.org/ja/local-tax-act/art-410/par-2 · https://japanlaw.org/l/325AC0000000226/art-410/par-2 - 地方税法 第四百十一条第一項（固定資産の価格等の登録） — https://japanlaw.org/ja/local-tax-act/art-411/par-1 · https://japanlaw.org/l/325AC0000000226/art-411/par-1 - 地方税法 第四百十八条第一項（道府県知事に対する固定資産の価格等の概要調書の送付） — https://japanlaw.org/ja/local-tax-act/art-418/par-1 · https://japanlaw.org/l/325AC0000000226/art-418/par-1 - 地方税法 第四百二十二条の三第一項（土地又は家屋の基準年度の価格又は比準価格の登記所への通知） — https://japanlaw.org/ja/local-tax-act/art-422-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-3/par-1 - 地方税法 附則第五条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-1 - 地方税法 附則第十一条第七項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-11/par-7 - 地方税法 附則第十二条第十一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-11 --- ## 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-20261027T202151-171, 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