# 地方税法 / Local Tax Act — 第四百十五条 (Article 415)

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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: 第四百十五条 (Article 415)（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の作成） — address `art-415`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-415
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-415
- 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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### 第四百十五条（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の作成） — Preparation of the Land Value Inspection Register and the House Value Inspection Book
<sup>caption: machine translation, not official</sup>
<sup>art-415 · https://japanlaw.org/ja/local-tax-act/art-415 · https://japanlaw.org/l/325AC0000000226/art-415</sup>

    **第一項**  市町村長は、総務省令で定めるところによつて、土地課税台帳等に登録された土地（この法律の規定により固定資産税を課することができるものに限る。）の所在、地番、地目、地積（第三百四十八条の規定の適用を受ける土地にあつては、同条の規定の適用を受ける部分の面積を除く。）及び当該年度の固定資産税に係る価格を記載した帳簿（次項、次条第一項及び第二項並びに第四百十九条第四項から第七項までにおいて「土地価格等縦覧帳簿」という。）並びに家屋課税台帳等に登録された家屋（この法律の規定により固定資産税を課することができるものに限る。）の所在、家屋番号、種類、構造、床面積（第三百四十八条の規定の適用を受ける家屋にあつては、同条の規定の適用を受ける部分の面積を除く。）及び当該年度の固定資産税に係る価格を記載した帳簿（次項、次条第一項及び第二項並びに第四百十九条第四項から第七項までにおいて「家屋価格等縦覧帳簿」という。）を、毎年三月三十一日までに作成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、四月一日以後に作成することができる。
    <sup>art-415/par-1 · https://japanlaw.org/ja/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1</sup>
    The mayor of a municipality must prepare, as provided by Order of the Ministry of Internal Affairs and Communications, by March 31 each year, a register stating the location, lot number, land category, land area (excluding, for land to which Article 348 applies, the area of the part to which that Article applies) and price relating to fixed assets tax for the relevant fiscal year of land registered in the land tax ledgers, etc. (limited to land on which fixed assets tax may be imposed under the provisions of this Act) (referred to in the following paragraph, in paragraphs (1) and (2) of the following Article, and in Article 419, paragraphs (4) through (7) as the "land price, etc. inspection register"), and a book stating the location, house number, type, structure, floor area (excluding, for a house to which Article 348 applies, the area of the part to which that Article applies) and price relating to fixed assets tax for the relevant fiscal year of houses registered in the house tax ledger, etc. (limited to houses on which fixed assets tax may be imposed under the provisions of this Act) (referred to in the following paragraph, in paragraphs (1) and (2) of the following Article, and in Article 419, paragraphs (4) through (7) as the "house price, etc. inspection register"); provided, however, that in the case of disasters or other special circumstances, they may be prepared on or after April 1.
    <sup>machine translation, not official</sup>

    **第二項**  市町村長は、総務省令で定めるところにより、前項の土地価格等縦覧帳簿又は家屋価格等縦覧帳簿の作成を電磁的記録の作成をもつて行うことができる。
    <sup>art-415/par-2 · https://japanlaw.org/ja/local-tax-act/art-415/par-2 · https://japanlaw.org/l/325AC0000000226/art-415/par-2</sup>
    The mayor of a municipality may, as provided by Order of the Ministry of Internal Affairs and Communications, prepare the land price, etc. inspection register or the house price, etc. inspection register under the preceding paragraph by creating electronic or magnetic records.
    <sup>machine translation, not official</sup>

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## Cites
- art-415/par-1: 第三百四十八条 → 地方税法 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/ja/local-tax-act/art-348 · https://japanlaw.org/l/325AC0000000226/art-348
- art-415/par-1: 次項 → 地方税法 第四百十五条第二項 (Article 415, paragraph (2)), art-415/par-2 — https://japanlaw.org/ja/local-tax-act/art-415/par-2 · https://japanlaw.org/l/325AC0000000226/art-415/par-2
- art-415/par-1: 次条第一項 → 地方税法 第四百十六条第一項 (Article 416, paragraph (1)), art-416/par-1 — https://japanlaw.org/ja/local-tax-act/art-416/par-1 · https://japanlaw.org/l/325AC0000000226/art-416/par-1
- art-415/par-1: 第二項 → 地方税法 第四百十六条第二項 (Article 416, paragraph (2)), art-416/par-2 — https://japanlaw.org/ja/local-tax-act/art-416/par-2 · https://japanlaw.org/l/325AC0000000226/art-416/par-2
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第四項 (Article 419, paragraph (4)), art-419/par-4 — https://japanlaw.org/ja/local-tax-act/art-419/par-4 · https://japanlaw.org/l/325AC0000000226/art-419/par-4
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第五項 (Article 419, paragraph (5)), art-419/par-5 — https://japanlaw.org/ja/local-tax-act/art-419/par-5 · https://japanlaw.org/l/325AC0000000226/art-419/par-5
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第六項 (Article 419, paragraph (6)), art-419/par-6 — https://japanlaw.org/ja/local-tax-act/art-419/par-6 · https://japanlaw.org/l/325AC0000000226/art-419/par-6
- art-415/par-1: 第四百十九条第四項から第七項まで → 地方税法 第四百十九条第七項 (Article 419, paragraph (7)), art-419/par-7 — https://japanlaw.org/ja/local-tax-act/art-419/par-7 · https://japanlaw.org/l/325AC0000000226/art-419/par-7
- art-415/par-2: 前項 → 地方税法 第四百十五条第一項 (Article 415, paragraph (1)), art-415/par-1 — https://japanlaw.org/ja/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1

## Cited by

24 provisions cite this one. No official source publishes this direction.

- 地方税法 第四百十五条第一項（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の作成） — https://japanlaw.org/ja/local-tax-act/art-415/par-1 · https://japanlaw.org/l/325AC0000000226/art-415/par-1
- 地方税法 第四百十五条第二項（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の作成） — https://japanlaw.org/ja/local-tax-act/art-415/par-2 · https://japanlaw.org/l/325AC0000000226/art-415/par-2
- 地方税法 第四百十六条第一項（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の縦覧） — https://japanlaw.org/ja/local-tax-act/art-416/par-1 · https://japanlaw.org/l/325AC0000000226/art-416/par-1
- 地方税法 第四百十六条第二項（土地価格等縦覧帳簿及び家屋価格等縦覧帳簿の縦覧） — https://japanlaw.org/ja/local-tax-act/art-416/par-2 · https://japanlaw.org/l/325AC0000000226/art-416/par-2
- 地方税法 附則第十四条第三項（固定資産税等の非課税） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-14/par-3
- 地方税法 附則第四十一条第九項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-9
- 地方税法 附則第十三条第三項（固定資産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-13/par-3
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-10/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-8/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-8/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-8/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-10/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-7/par-1
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-5/par-1
- 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-9/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8/par-1
- 地方税法 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-8/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-7/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4081-12/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-7/par-1
- 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-11/par-1
- 地方税法 附則第六条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/par-1
- 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 附則第八条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/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

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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-20261027T214204-136, 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-20261027T214204-136, 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