# 地方税法 / Local Tax Act — 第四百二十二条の三 (Article 422-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-422-3. 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: 第四百二十二条の三 (Article 422-3)（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） — address `art-422-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-422-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-422-3 - 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. --- ### 第四百二十二条の三（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） — Notice to the Registry Office of the Base-Year Price or Comparison-Based Price of Land or Houses caption: machine translation, not official art-422-3 · https://japanlaw.org/ja/local-tax-act/art-422-3 · https://japanlaw.org/l/325AC0000000226/art-422-3 **第一項** 市町村長は、第四百十条第一項、第四百十七条、第四百十九条第二項又は第四百三十五条第二項の規定によつて、土地及び家屋の基準年度の価格又は比準価格を決定し、又は修正した場合においては、その基準年度の価格又は比準価格その他総務省令で定める事項を、遅滞なく、当該決定又は修正に係る土地又は家屋の所在地を管轄する登記所に通知しなければならない。 art-422-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-422-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-3/par-1 Where the mayor of a municipality has determined or revised the base-year price or comparison-based price of land and houses under Article 410, paragraph (1), Article 417, Article 419, paragraph (2) or Article 435, paragraph (2), the mayor must, without delay, notify the registry office having jurisdiction over the location of the land or house subject to that determination or revision of that base-year price or comparison-based price and other matters specified by Ministerial Order. machine translation, not official --- ## Cites - art-422-3/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-422-3/par-1: 第四百十七条 → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/ja/local-tax-act/art-417 · https://japanlaw.org/l/325AC0000000226/art-417 - art-422-3/par-1: 第四百十九条第二項 → 地方税法 第四百十九条第二項 (Article 419, paragraph (2)), art-419/par-2 — https://japanlaw.org/ja/local-tax-act/art-419/par-2 · https://japanlaw.org/l/325AC0000000226/art-419/par-2 - art-422-3/par-1: 第四百三十五条第二項 → 地方税法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/ja/local-tax-act/art-435/par-2 · https://japanlaw.org/l/325AC0000000226/art-435/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 附則第十七条の二第六項（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6 - 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 --- ## 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