# 地方税法 / Local Tax Act — 第七百四十三条 (Article 743) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-743. 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: 第七百四十三条 (Article 743)（大規模の償却資産の価格等の決定等） — address `art-743` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-743 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-743 - 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. --- ### 第七百四十三条（大規模の償却資産の価格等の決定等） — Determination, etc. of the Price, etc. of Large-Scale Depreciable Assets caption: machine translation, not official art-743 · https://japanlaw.org/ja/local-tax-act/art-743 · https://japanlaw.org/l/325AC0000000226/art-743 **第一項** 道府県知事は、前条第一項又は第三項の規定によつて指定した償却資産については、その指定した日の属する年の翌年以降、毎年一月一日現在における時価による評価を行つた後、その価格等を決定し、決定した価格等及び道府県が課する固定資産税の課税標準となるべき金額を毎年三月三十一日までに納税義務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。ただし、災害その他特別の事情がある場合においては、四月一日以後に通知することができる。 art-743/par-1 · https://japanlaw.org/ja/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1 For depreciable assets designated pursuant to the provisions of paragraph (1) or (3) of the preceding Article, the prefectural governor must, in and after the year following the year that includes the day of designation, after conducting a valuation at market value as of January 1 each year, determine the price, etc., and notify the person liable for tax and the mayor of the municipality where the depreciable assets are located of the determined price, etc. and the amount that is to be the tax base of fixed assets tax imposed by the prefecture, by March 31 each year; provided, however, that in the case of a disaster or other special circumstances, the notification may be made on or after April 1. machine translation, not official **第二項** 道府県知事は、前項の規定によつて決定した価格等に重大な錯誤があることを発見した場合においては、直ちに、当該価格等を修正し、遅滞なく、修正した価格等及び道府県が課する固定資産税の課税標準となるべき金額を納税義務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-743/par-2 · https://japanlaw.org/ja/local-tax-act/art-743/par-2 · https://japanlaw.org/l/325AC0000000226/art-743/par-2 If the prefectural governor discovers that there is a material error in the price, etc. determined pursuant to the provisions of the preceding paragraph, the governor must immediately correct that price, etc., and notify the person liable for tax and the mayor of the municipality where the depreciable assets are located of the corrected price, etc. and the amount that is to be the tax base of fixed assets tax imposed by the prefecture, without delay. machine translation, not official **第三項** 道府県知事は、第一項の規定によつて償却資産の価格等を決定した場合においては、総務省令の定めるところによつてその結果の概要調書を作成し、毎年四月中にこれを総務大臣に送付しなければならない。ただし、同項ただし書の規定により四月一日以後に通知した場合にあつては、その通知した日から一月以内に送付しなければならない。 art-743/par-3 · https://japanlaw.org/ja/local-tax-act/art-743/par-3 · https://japanlaw.org/l/325AC0000000226/art-743/par-3 When the prefectural governor has determined the price, etc. of depreciable assets pursuant to the provisions of paragraph (1), the governor must prepare a summary report of the results as provided by Order of the Ministry of Internal Affairs and Communications and send it to the Minister for Internal Affairs and Communications during April each year; provided, however, that where the notification was made on or after April 1 pursuant to the proviso to that paragraph, it must be sent within one month from the date of that notification. machine translation, not official --- ## Cites - art-743/par-1: 前条第一項 → 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 - art-743/par-1: 第三項 → 地方税法 第七百四十二条第三項 (Article 742, paragraph (3)), art-742/par-3 — https://japanlaw.org/ja/local-tax-act/art-742/par-3 · https://japanlaw.org/l/325AC0000000226/art-742/par-3 - art-743/par-2: 前項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/ja/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1 - art-743/par-3: 第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/ja/local-tax-act/art-743/par-1 · https://japanlaw.org/l/325AC0000000226/art-743/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 第十九条第一項第八号（行政不服審査法との関係） — https://japanlaw.org/ja/local-tax-act/art-19/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-19/par-1/item-8 - 地方税法 第三百六十八条第一項（申請又は申告をしなかつたことによる固定資産税の不足税額及び延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-368/par-1 · https://japanlaw.org/l/325AC0000000226/art-368/par-1 - 地方税法 第四百条の二第一項（大規模の償却資産の価格等の登録） — https://japanlaw.org/ja/local-tax-act/art-400-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-400-2/par-1 - 地方税法 第四百三条第一項（固定資産の評価に関する事務に従事する市町村の職員の任務） — https://japanlaw.org/ja/local-tax-act/art-403/par-1 · https://japanlaw.org/l/325AC0000000226/art-403/par-1 - 地方税法 第四百三十二条第一項（固定資産課税台帳に登録された価格に関する審査の申出） — https://japanlaw.org/ja/local-tax-act/art-432/par-1 · https://japanlaw.org/l/325AC0000000226/art-432/par-1 - 地方税法 第七百四十三条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-743/par-2 - 地方税法 第七百四十三条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-743/par-3 - 地方税法 第七百四十四条第一項（大規模の償却資産の価格等の決定に関する審査請求に対する裁決の通知） — https://japanlaw.org/ja/local-tax-act/art-744/par-1 · https://japanlaw.org/l/325AC0000000226/art-744/par-1 - 地方税法 第七百四十五条第二項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/ja/local-tax-act/art-745/par-2 · https://japanlaw.org/l/325AC0000000226/art-745/par-2 - 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 - 地方税法 附則第五条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-5/par-1 - 地方税法 附則第十一条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-11/par-6 --- ## 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