# 地方税法 / Local Tax Act — 第四百二十二条 (Article 422)
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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: 第四百二十二条 (Article 422)（総務大臣に対する固定資産の価格等の概要調書の送付） — address `art-422`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-422
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-422
- 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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### 第四百二十二条（総務大臣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 Minister for Internal Affairs and Communications
caption: machine translation, not official
art-422 · https://japanlaw.org/ja/local-tax-act/art-422 · https://japanlaw.org/l/325AC0000000226/art-422
**第一項** 道府県知事は、第四百十八条の規定による概要調書若しくは前条第一項の規定による概要調書又は前条第二項の規定による報告に基いて、且つ、すべての概要調書の送付及び前条第二項の規定による報告を受けた後、一月以内に、道府県内の固定資産の価格等の概要調書を作成して、これを総務大臣に送付しなければならない。
art-422/par-1 · https://japanlaw.org/ja/local-tax-act/art-422/par-1 · https://japanlaw.org/l/325AC0000000226/art-422/par-1
The prefectural governor must, on the basis of the summary reports under Article 418 or Article 421, paragraph (1) or the reports under paragraph (2) of the preceding Article, and within one month after receiving all the summary reports and the reports under paragraph (2) of the preceding Article, prepare a summary report on the price, etc. of fixed assets within the prefecture and send it to the Minister for Internal Affairs and Communications.
machine translation, not official
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## Cites
- art-422/par-1: 第四百十八条 → 地方税法 第四百十八条 (Article 418), art-418 — https://japanlaw.org/ja/local-tax-act/art-418 · https://japanlaw.org/l/325AC0000000226/art-418
- art-422/par-1: 前条第一項 → 地方税法 第四百二十一条第一項 (Article 421, paragraph (1)), art-421/par-1 — https://japanlaw.org/ja/local-tax-act/art-421/par-1 · https://japanlaw.org/l/325AC0000000226/art-421/par-1
- art-422/par-1: 前条第二項 → 地方税法 第四百二十一条第二項 (Article 421, paragraph (2)), art-421/par-2 — https://japanlaw.org/ja/local-tax-act/art-421/par-2 · https://japanlaw.org/l/325AC0000000226/art-421/par-2
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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-20261027T214204-137, 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