# 地方税法 / Local Tax Act — 第四百三十四条の二 (Article 434-2)

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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: 第四百三十四条の二 (Article 434-2)（抗告訴訟の取扱い） — address `art-434-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-434-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-434-2
- 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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### 第四百三十四条の二（抗告訴訟の取扱い） — Handling of Actions for Revocation
<sup>caption: machine translation, not official</sup>
<sup>art-434-2 · https://japanlaw.org/ja/local-tax-act/art-434-2 · https://japanlaw.org/l/325AC0000000226/art-434-2</sup>

    **第一項**  固定資産評価審査委員会は、固定資産評価審査委員会の行政事件訴訟法第三条第二項に規定する処分又は同条第三項に規定する裁決に係る同法第十一条第一項（同法第三十八条第一項において準用する場合を含む。）の規定による市町村を被告とする訴訟について、当該市町村を代表する。
    <sup>art-434-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-434-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-434-2/par-1</sup>
    The fixed asset valuation review board represents the municipality in a lawsuit with the municipality as defendant under Article 11, paragraph (1) of the Administrative Case Litigation Act (including as applied mutatis mutandis pursuant to Article 38, paragraph (1) of that Act) concerning a disposition of the fixed asset valuation review board prescribed in Article 3, paragraph (2) of that Act or a ruling prescribed in paragraph (3) of that Article.
    <sup>machine translation, not official</sup>

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## Cites
- art-434-2/par-1: 行政事件訴訟法第三条第二項 → 行政事件訴訟法 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/administrative-case-litigation-act/art-3/par-2 · https://japanlaw.org/l/337AC0000000139/art-3/par-2
- art-434-2/par-1: 同条第三項 → 行政事件訴訟法 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/administrative-case-litigation-act/art-3/par-3 · https://japanlaw.org/l/337AC0000000139/art-3/par-3
- art-434-2/par-1: 同法第十一条第一項 → 行政事件訴訟法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/administrative-case-litigation-act/art-11/par-1 · https://japanlaw.org/l/337AC0000000139/art-11/par-1
- art-434-2/par-1: 同法第三十八条第一項 → 行政事件訴訟法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/administrative-case-litigation-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000139/art-38/par-1

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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-20261027T214204-139, 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