# 地方税法 / Local Tax Act — 第四百十八条 (Article 418) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-418. 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: 第四百十八条 (Article 418)（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） — address `art-418` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-418 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-418 - 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. --- ### 第四百十八条（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） — Sending of Summary Reports on the Price, etc. of Fixed Assets to the Prefectural Governor caption: machine translation, not official art-418 · https://japanlaw.org/ja/local-tax-act/art-418 · https://japanlaw.org/l/325AC0000000226/art-418 **第一項** 市町村長は、第四百十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又は第三百八十九条第二項の規定によつて固定資産の価格等を登録した場合においては、総務省令の定めるところによつて、その結果の概要調書を作成し、毎年四月中に、これを道府県知事に送付しなければならない。ただし、第四百十条第一項ただし書の規定により四月一日以後に決定した場合にあつては、その決定した日から一月以内に送付しなければならない。 art-418/par-1 · https://japanlaw.org/ja/local-tax-act/art-418/par-1 · https://japanlaw.org/l/325AC0000000226/art-418/par-1 Where the mayor of a municipality has determined the price, etc. of fixed assets under Article 410, paragraph (1) or has registered the price, etc. of fixed assets under Article 389, paragraph (2), the mayor must prepare a summary report of the results as provided by Order of the Ministry of Internal Affairs and Communications and send it to the prefectural governor during April each year; provided, however, that where the determination was made on or after April 1 pursuant to the proviso to Article 410, paragraph (1), the mayor must send it within one month from the date of the determination. machine translation, not official --- ## Cites - art-418/par-1: 第四百十条第一項 → 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-418/par-1: 第三百八十九条第二項 → 地方税法 第三百八十九条第二項 (Article 389, paragraph (2)), art-389/par-2 — https://japanlaw.org/ja/local-tax-act/art-389/par-2 · https://japanlaw.org/l/325AC0000000226/art-389/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第四百二十二条第一項（総務大臣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-422/par-1 · https://japanlaw.org/l/325AC0000000226/art-422/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-20261027T214204-136, 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