# 地方税法 / Local Tax Act — 第七十三条の二十三 (Article 73-23)

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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: 第七十三条の二十三 (Article 73-23)（固定資産課税台帳等の供覧等） — address `art-73-23`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-23
- 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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### 第七十三条の二十三（固定資産課税台帳等の供覧等） — Public Inspection, etc. of the Fixed Assets Tax Ledger, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-73-23 · https://japanlaw.org/ja/local-tax-act/art-73-23 · https://japanlaw.org/l/325AC0000000226/art-73-23</sup>

    **第一項**  道府県知事が市町村長に対し、固定資産課税台帳その他不動産取得税の課税標準となるべき不動産の価格の決定について参考となるべき帳簿書類を閲覧し、又は記録することを請求した場合においては、市町村長は、関係帳簿書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
    <sup>art-73-23/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-23/par-1</sup>
    When the prefectural governor requests the mayor of a municipality to inspect or make a record of the fixed assets tax ledger and other books and documents that are to serve as a reference in determining the price of real property that is to be the tax base of real property acquisition tax, the mayor is to allow the prefectural governor or a staff member designated by the governor to inspect or make a record of the relevant books and documents.
    <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-20261027T214204-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-078, 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