# 地方税法 / Local Tax Act — 第七百四十二条 (Article 742) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-742. 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: 第七百四十二条 (Article 742)（大規模の償却資産の指定等） — address `art-742` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-742 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-742 - 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. --- ### 第七百四十二条（大規模の償却資産の指定等） — Designation, etc. of Large-Scale Depreciable Assets caption: machine translation, not official art-742 · https://japanlaw.org/ja/local-tax-act/art-742 · https://japanlaw.org/l/325AC0000000226/art-742 **第一項** 道府県知事は、第七百四十条の規定によつて道府県が固定資産税を課すべきものと認められる償却資産については、当該償却資産が第三百八十九条の規定によつて総務大臣が指定したものである場合を除き、これを指定し、遅滞なく、その旨を当該償却資産の所有者及び当該償却資産の所在地の市町村長に通知しなければならない。 art-742/par-1 · https://japanlaw.org/ja/local-tax-act/art-742/par-1 · https://japanlaw.org/l/325AC0000000226/art-742/par-1 The prefectural governor is to designate depreciable assets on which a prefecture is found to be required to impose fixed assets tax under the provisions of Article 740, except where those depreciable assets have been designated by the Minister for Internal Affairs and Communications under the provisions of Article 389, and must notify the owner of the depreciable assets and the mayor of the municipality where the depreciable assets are located to that effect without delay. machine translation, not official **第二項** 市町村長は、前項の規定による通知に係るもの以外になお第七百四十条の規定によつて道府県が固定資産税を課すべき償却資産があると認める場合においては、遅滞なく、その旨を道府県知事に通知しなければならない。 art-742/par-2 · https://japanlaw.org/ja/local-tax-act/art-742/par-2 · https://japanlaw.org/l/325AC0000000226/art-742/par-2 Where the mayor of a municipality finds that there are depreciable assets, other than those covered by the notice under the preceding paragraph, on which a prefecture is still to impose fixed assets tax under the provisions of Article 740, the mayor must notify the prefectural governor to that effect without delay. machine translation, not official **第三項** 道府県知事は、前項の規定による市町村長の通知に基いて、第一項の規定による指定に追加して道府県が固定資産税を課すべきものと認められる償却資産を指定することができる。この場合においては、道府県知事は、遅滞なく、その旨を当該償却資産の所有者及び当該償却資産の所在地の市町村長に通知しなければならない。 art-742/par-3 · https://japanlaw.org/ja/local-tax-act/art-742/par-3 · https://japanlaw.org/l/325AC0000000226/art-742/par-3 Based on the notice of the mayor of the municipality under the preceding paragraph, the prefectural governor may designate, in addition to the designation under the provisions of paragraph (1), depreciable assets on which a prefecture is found to be required to impose fixed assets tax. In this case, the prefectural governor must notify the owner of the depreciable assets and the mayor of the municipality where the depreciable assets are located to that effect without delay. machine translation, not official --- ## Cites - art-742/par-1: 第七百四十条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/art-740 · https://japanlaw.org/l/325AC0000000226/art-740 - art-742/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/art-389 · https://japanlaw.org/l/325AC0000000226/art-389 - art-742/par-2: 前項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/ja/local-tax-act/art-742/par-1 · https://japanlaw.org/l/325AC0000000226/art-742/par-1 - art-742/par-2: 第七百四十条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/art-740 · https://japanlaw.org/l/325AC0000000226/art-740 - art-742/par-3: 前項 → 地方税法 第七百四十二条第二項 (Article 742, paragraph (2)), art-742/par-2 — https://japanlaw.org/ja/local-tax-act/art-742/par-2 · https://japanlaw.org/l/325AC0000000226/art-742/par-2 - art-742/par-3: 第一項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/ja/local-tax-act/art-742/par-1 · https://japanlaw.org/l/325AC0000000226/art-742/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第三百八十一条第五項（固定資産課税台帳の登録事項） — https://japanlaw.org/ja/local-tax-act/art-381/par-5 · https://japanlaw.org/l/325AC0000000226/art-381/par-5 - 地方税法 第三百八十三条第一項（固定資産の申告） — https://japanlaw.org/ja/local-tax-act/art-383/par-1 · https://japanlaw.org/l/325AC0000000226/art-383/par-1 - 地方税法 第七百四十二条第二項（大規模の償却資産の指定等） — https://japanlaw.org/ja/local-tax-act/art-742/par-2 · https://japanlaw.org/l/325AC0000000226/art-742/par-2 - 地方税法 第七百四十二条第三項（大規模の償却資産の指定等） — https://japanlaw.org/ja/local-tax-act/art-742/par-3 · https://japanlaw.org/l/325AC0000000226/art-742/par-3 - 地方税法 第七百四十三条第一項（大規模の償却資産の価格等の決定等） — https://japanlaw.org/ja/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1 - 地方税法 第七百四十七条第一項（指定都市の指定があつた場合の大規模の償却資産に対する固定資産税の特例） — https://japanlaw.org/ja/local-tax-act/art-747/par-1 · https://japanlaw.org/l/325AC0000000226/art-747/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-20261027T214204-179, 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