# 地方税法 / Local Tax Act — 第四百十一条 (Article 411) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-411. 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: 第四百十一条 (Article 411)（固定資産の価格等の登録） — address `art-411` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-411 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-411 - 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. --- ### 第四百十一条（固定資産の価格等の登録） — Registration of the Price, etc. of Fixed Assets caption: machine translation, not official art-411 · https://japanlaw.org/ja/local-tax-act/art-411 · https://japanlaw.org/l/325AC0000000226/art-411 **第一項** 市町村長は、前条第一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、直ちに当該固定資産の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-411/par-1 · https://japanlaw.org/ja/local-tax-act/art-411/par-1 · https://japanlaw.org/l/325AC0000000226/art-411/par-1 When the mayor of the municipality has determined the price, etc. of fixed assets under paragraph (1) of the preceding Article, the mayor must immediately register the price, etc. of those fixed assets in the fixed assets tax ledger. 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課税台帳に登録すべき固定資産の価格等のすべてを登録した場合においては、直ちに、その旨を公示しなければならない。 art-411/par-2 · https://japanlaw.org/ja/local-tax-act/art-411/par-2 · https://japanlaw.org/l/325AC0000000226/art-411/par-2 When the mayor of the municipality has registered all of the price, etc. of fixed assets that is to be registered in the fixed assets tax ledger under the preceding paragraph, the mayor must immediately give public notice to that effect. machine translation, not official **第三項** 第二年度又は第三年度において基準年度の土地又は家屋に対して課する固定資産税の課税標準について基準年度の価格による場合にあつては、土地課税台帳等又は家屋課税台帳等に登録されている基準年度の価格をもつて第二年度又は第三年度において土地課税台帳等又は家屋課税台帳等に登録された価格とみなし、第三年度において基準年度の土地若しくは家屋又は第二年度の土地若しくは家屋に対して課する固定資産税の課税標準について比準価格による場合にあつては、土地課税台帳等又は家屋課税台帳等に登録されている当該比準価格をもつて第三年度において土地課税台帳等又は家屋課税台帳等に登録された比準価格とみなす。 art-411/par-3 · https://japanlaw.org/ja/local-tax-act/art-411/par-3 · https://japanlaw.org/l/325AC0000000226/art-411/par-3 Where the tax base for fixed assets tax imposed on base-year land or houses in the second year or the third year is based on the base-year price, the base-year price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the second year or the third year; and where the tax base for fixed assets tax imposed on base-year land or houses or land or houses for the second year in the third year is based on the comparison-based price, that comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. is deemed to be the comparison-based price registered in the land tax ledgers, etc. or the house tax ledgers, etc. in the third year. machine translation, not official --- ## Cites - art-411/par-1: 前条第一項 → 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 - art-411/par-2: 前項 → 地方税法 第四百十一条第一項 (Article 411, paragraph (1)), art-411/par-1 — https://japanlaw.org/ja/local-tax-act/art-411/par-1 · https://japanlaw.org/l/325AC0000000226/art-411/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第三百四十八条第十項（固定資産税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-348/par-10 · https://japanlaw.org/l/325AC0000000226/art-348/par-10 - 地方税法 第四百十一条第二項（固定資産の価格等の登録） — https://japanlaw.org/ja/local-tax-act/art-411/par-2 · https://japanlaw.org/l/325AC0000000226/art-411/par-2 - 地方税法 第四百十七条第一項（固定資産の価格等の全てを登録した旨の公示の日以後における価格等の決定又は修正等） — https://japanlaw.org/ja/local-tax-act/art-417/par-1 · https://japanlaw.org/l/325AC0000000226/art-417/par-1 - 地方税法 第四百三十二条第一項（固定資産課税台帳に登録された価格に関する審査の申出） — https://japanlaw.org/ja/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/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 附則第八条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-8/par-1 - 地方税法 附則第五条第八項（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-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-8 - 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/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-20261027T202151-171, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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