# 地方税法 / Local Tax Act — 第四百二十三条 (Article 423) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-423. 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: 第四百二十三条 (Article 423)（固定資産評価審査委員会の設置、選任等） — address `art-423` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-423 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-423 - 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. --- ### 第四百二十三条（固定資産評価審査委員会の設置、選任等） — Establishment and Selection, etc. of the Fixed Asset Valuation Review Board caption: machine translation, not official art-423 · https://japanlaw.org/ja/local-tax-act/art-423 · https://japanlaw.org/l/325AC0000000226/art-423 **第一項** 固定資産課税台帳に登録された価格に関する不服を審査決定するために、市町村に、固定資産評価審査委員会を設置する。 art-423/par-1 · https://japanlaw.org/ja/local-tax-act/art-423/par-1 · https://japanlaw.org/l/325AC0000000226/art-423/par-1 A fixed asset valuation review board is to be established in each municipality to review and decide on objections relating to prices registered in the fixed assets tax ledger. machine translation, not official **第二項** 固定資産評価審査委員会の委員の定数は三人以上とし、当該市町村の条例で定める。 art-423/par-2 · https://japanlaw.org/ja/local-tax-act/art-423/par-2 · https://japanlaw.org/l/325AC0000000226/art-423/par-2 The number of members of the fixed asset valuation review board is three or more, as provided for by the Municipal Ordinance of the municipality. machine translation, not official **第三項** 固定資産評価審査委員会の委員は、当該市町村の住民、市町村税の納税義務がある者又は固定資産の評価について学識経験を有する者のうちから、当該市町村の議会の同意を得て、市町村長が選任する。 art-423/par-3 · https://japanlaw.org/ja/local-tax-act/art-423/par-3 · https://japanlaw.org/l/325AC0000000226/art-423/par-3 The members of the fixed asset valuation review board are selected by the mayor of the municipality, with the consent of the municipal assembly, from among residents of the municipality, persons with a tax liability for municipal tax, or persons with knowledge and experience in the valuation of fixed assets. machine translation, not official **第四項** 市町村長は、固定資産評価審査委員会の委員が欠けた場合においては、遅滞なく、当該委員の補欠の委員を選任しなければならない。この場合において当該市町村の議会が閉会中であるときは、市町村長は、前項の規定にかかわらず、議会の同意を得ないで補欠委員を選任することができる。 art-423/par-4 · https://japanlaw.org/ja/local-tax-act/art-423/par-4 · https://japanlaw.org/l/325AC0000000226/art-423/par-4 Where a seat of a member of the fixed asset valuation review board falls vacant, the mayor of a municipality must, without delay, select a substitute member for that member. In this case, if the municipal assembly is not in session, the mayor may, notwithstanding the preceding paragraph, select the substitute member without obtaining the consent of the assembly. machine translation, not official **第五項** 市町村長は、補欠の委員を選任した場合においては、選任後最初の議会においてその選任について事後の承認を得なければならない。この場合において事後の承認を得ることができないときは、市町村長は、その委員を罷免しなければならない。 art-423/par-5 · https://japanlaw.org/ja/local-tax-act/art-423/par-5 · https://japanlaw.org/l/325AC0000000226/art-423/par-5 Where the mayor of a municipality has selected a substitute member, the mayor must obtain ex post approval of the selection at the first session of the assembly after the selection. In this case, if ex post approval cannot be obtained, the mayor must dismiss that member. machine translation, not official **第六項** 固定資産評価審査委員会の委員の任期は、三年とする。ただし、補欠の委員の任期は、前任者の残任期間とする。 art-423/par-6 · https://japanlaw.org/ja/local-tax-act/art-423/par-6 · https://japanlaw.org/l/325AC0000000226/art-423/par-6 The term of office of a member of the fixed asset valuation review board is three years; provided, however, that the term of office of a substitute member is the remainder of the term of the predecessor. machine translation, not official **第七項** 固定資産評価審査委員会の委員は、当該市町村の条例の定めるところによつて、委員会の会議への出席日数に応じ、手当を受けることができる。 art-423/par-7 · https://japanlaw.org/ja/local-tax-act/art-423/par-7 · https://japanlaw.org/l/325AC0000000226/art-423/par-7 A member of the fixed asset valuation review board may receive an allowance according to the number of days of attendance at meetings of the board, as provided for by the Municipal Ordinance of the municipality. machine translation, not official **第八項** 市町村の設置があつた場合においては、当該市町村の長が選挙されるまでの間当該市町村の長の職務を行う者は、当該市町村の長が選挙されるまでの間は、従来当該市町村の地域の属していた関係市町村の固定資産評価審査委員会の委員であつた者のうちから選任したものをもつて当該市町村の固定資産評価審査委員会の委員に充てることができる。 art-423/par-8 · https://japanlaw.org/ja/local-tax-act/art-423/par-8 · https://japanlaw.org/l/325AC0000000226/art-423/par-8 Where a municipality has been established, the person who performs the duties of the mayor of that municipality until the mayor is elected may, until the mayor is elected, fill the positions of members of the fixed asset valuation review board of that municipality with persons selected from among those who were members of the fixed asset valuation review boards of the relevant municipalities to which the area of that municipality previously belonged. machine translation, not official **第九項** 市町村の設置があつた場合においては、当該市町村の設置後最初に招集される議会の同意を得て固定資産評価審査委員会の委員が選任されるまでの間は、当該市町村の長は、従来当該市町村の地域の属していた関係市町村の固定資産評価審査委員会の委員であつた者のうちから選任したものをもつて当該市町村の固定資産評価審査委員会の委員に充てることができる。 art-423/par-9 · https://japanlaw.org/ja/local-tax-act/art-423/par-9 · https://japanlaw.org/l/325AC0000000226/art-423/par-9 Where a municipality has been established, until members of the fixed asset valuation review board are selected with the consent of the assembly first convened after the establishment of that municipality, the mayor of that municipality may fill the positions of members of the fixed asset valuation review board of that municipality with persons selected from among those who were members of the fixed asset valuation review boards of the relevant municipalities to which the area of that municipality previously belonged. machine translation, not official --- ## Cites - art-423/par-4: 前項 → 地方税法 第四百二十三条第三項 (Article 423, paragraph (3)), art-423/par-3 — https://japanlaw.org/ja/local-tax-act/art-423/par-3 · https://japanlaw.org/l/325AC0000000226/art-423/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第四百二十三条第四項（固定資産評価審査委員会の設置、選任等） — https://japanlaw.org/ja/local-tax-act/art-423/par-4 · https://japanlaw.org/l/325AC0000000226/art-423/par-4 - 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4091-9/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-10/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 附則第九条第二項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-2 - 地方税法 附則第九条第四項（固定資産の価格に係る不服審査等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-9/par-4 --- ## 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