# 地方税法 / Local Tax Act — 第四百三十五条 (Article 435) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-435. 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: 第四百三十五条 (Article 435)（固定資産評価審査委員会の審査の決定に基づく価格等の修正） — address `art-435` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-435 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-435 - 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. --- ### 第四百三十五条（固定資産評価審査委員会の審査の決定に基づく価格等の修正） — Revision of the Price, etc. Based on a Decision of the Fixed Asset Valuation Review Board on Review caption: machine translation, not official art-435 · https://japanlaw.org/ja/local-tax-act/art-435 · https://japanlaw.org/l/325AC0000000226/art-435 **第一項** 市町村長は、第四百三十三条第十二項の規定による通知を受けた場合において固定資産課税台帳に登録された価格等を修正する必要があるときは、その通知を受けた日から十日以内にその価格等を修正して登録し、その旨を当該納税者に通知しなければならない。 art-435/par-1 · https://japanlaw.org/ja/local-tax-act/art-435/par-1 · https://japanlaw.org/l/325AC0000000226/art-435/par-1 If, upon receiving the notice under Article 433, paragraph (12), the mayor of the municipality finds it necessary to revise the price, etc. registered in the fixed assets tax ledger, the mayor must revise and register the price, etc. within 10 days from the date of receiving the notice, and notify the taxpayer concerned to that effect. machine translation, not official **第二項** 市町村長は、前項の規定によつて価格等を修正した場合においては、固定資産税の賦課後であつても、その修正した価格等に基いて、既に決定した賦課額を更正しなければならない。 art-435/par-2 · https://japanlaw.org/ja/local-tax-act/art-435/par-2 · https://japanlaw.org/l/325AC0000000226/art-435/par-2 When the mayor of the municipality has revised the price, etc. under the preceding paragraph, the mayor must reassess the assessed amount already determined on the basis of the revised price, etc., even after the assessment of fixed assets tax. machine translation, not official --- ## Cites - art-435/par-1: 第四百三十三条第十二項 → 地方税法 第四百三十三条第十二項 (Article 433, paragraph (12)), art-433/par-12 — https://japanlaw.org/ja/local-tax-act/art-433/par-12 · https://japanlaw.org/l/325AC0000000226/art-433/par-12 - art-435/par-2: 前項 → 地方税法 第四百三十五条第一項 (Article 435, paragraph (1)), art-435/par-1 — https://japanlaw.org/ja/local-tax-act/art-435/par-1 · https://japanlaw.org/l/325AC0000000226/art-435/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第四百二十二条の三第一項（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） — https://japanlaw.org/ja/local-tax-act/art-422-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-422-3/par-1 - 地方税法 第四百三十五条第二項（固定資産評価審査委員会の審査の決定に基づく価格等の修正） — https://japanlaw.org/ja/local-tax-act/art-435/par-2 · https://japanlaw.org/l/325AC0000000226/art-435/par-2 - 地方税法 附則第二十四条第一項（固定資産の価格等の修正に基づく賦課額の更正の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-24/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-20261027T214204-139, 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