# 地方税法 / Local Tax Act — 第四百二十七条 (Article 427)

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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: 第四百二十七条 (Article 427)（固定資産評価審査委員会の委員の罷免） — address `art-427`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-427
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-427
- 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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### 第四百二十七条（固定資産評価審査委員会の委員の罷免） — Dismissal of Members of the Fixed Asset Valuation Review Board
<sup>caption: machine translation, not official</sup>
<sup>art-427 · https://japanlaw.org/ja/local-tax-act/art-427 · https://japanlaw.org/l/325AC0000000226/art-427</sup>

    **第一項**  市町村長は、固定資産評価審査委員会の委員が心身の故障のため職務の執行ができないと認める場合又は委員に職務上の義務違反その他委員たるに適しない非行があると認める場合においては、当該市町村の議会の同意を得てその任期中にこれを罷免することができる。
    <sup>art-427/par-1 · https://japanlaw.org/ja/local-tax-act/art-427/par-1 · https://japanlaw.org/l/325AC0000000226/art-427/par-1</sup>
    Where the mayor of a municipality finds that a member of the fixed asset valuation review board is unable to perform duties due to mental or physical disability, or finds that a member has committed misconduct unbecoming of a member, such as a breach of duty in the course of duties, the mayor may, with the consent of the municipal assembly, dismiss the member during the member's term of office.
    <sup>machine translation, not official</sup>

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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-20261027T214204-138, 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