Article 1.　Lands located within the enforcement area of the present Law shall be registrered in the Land Ledger in accordance with the present Law so that the Government may be able to fairly and equitably determine rental values as the basis for the taxation of the land tax as well as to be clearly informed of general conditions of lands.

Article 2.　Lands shall be classified as class A land and class B land.

Article 3.　Class A land shall be all lands other than those enumerated under each item of par.2:

Article 4.　Each lot of land shall be placed a number and have its category, acreage, and rental value determined;provided, however, in respect to class B land, rental values shall not be determined.

Article 5.　The land ledger shall be prepared by the Government and matters enumerated hereunder shall be registered therein:

Article 6.　A city, town, village, "oaza" (section), "aza" (subsection) and other similar administrative district shall each be the area from which a lot number originates.

Article 7.　The classification of class A land shall be as rice-fields, fields, residential land, salt-fields, spa grounds, ponds and marshes, forests, pastures, plains and miscellaneous lands.

Article 8.　The acreage of land shall be determined according to the provisions in the following numbers:

Article 9.　Rental values shall be determined on the basis of lenders'annual receipts under the arrangements that lenders pay taxes, repair expenses and other necessary expenses for the upkeep of land.

Article 10.　In the case of changes in status of land, the Government shall determine the number, classification, acreage and rental value on the basis of the return filed by the owner of the land, or, on the basis of the investigation of the Government if the return is not filed or the Government deems the return improper or the return is not required to be filed.

Article 11.　The rental value shall be generally revised every 10 years.

Article 12.　The general revision of rental values to be conducted pursuant to the preceding Article shall be made, on the land already rental-valued by April 1st of two years prior, taking similar land belonging to one category as a unit and determining a rental value for the representative land in the unit as the rental value for each land in said unit.

Article 13.　The unit and the representative rental value in the unit referred to under par.1 of the preceding Article shall be determined by the Government taking consultation with the Land Rental Value Investigation Committee.

Article 14.　The Government, when determined pursuant to par.1 of the preceding Article, the unit and the representative rental value in the unit referred to in par.1 of Art.12, shall notify the same to the headmen of cities, towns or villages.

Article 15.　In respect of a land of which the status has changed during the date on which the rental value is generally to be determined and April 2 two years prior, the Government shall determine the rental. value of the land as general determination on the basis of its investigation in the same manner as the cases referred to under Art.17 or Art.30 notwithstanding the provisions of Art.12 and Art.13, par.1.

Article 16.　Matters necessary for the general revision of the rental value, besides those provided for by the present Law, shall be prescribed by Ordinance.

Article 17.　In case determination or revision of rental value has become necessary owing to the change in land, it shall be effected on the basis of rental values of similar land and according to the quality and condition of the land, besides the general revision of Art.11 and the determination of Art.30.

Article 35.　A person who has an objection in respect to the rental value determined by the Government pursuant to the provisions of Art.13, par.1 to be applied to his land, may request reinvestigation to the Government stating the reason for his dissatisfaction within 30 days as from the date on which the term of public inspection as referred to under Art.14, par.2 has expired.

Article 36.　In case a request is made by virtue of the preceding Article, the objection shall be settled by the Government and the settlement shall be notified to the requester.

Article 37.　A person who has an objection to the settlement made pursuant to the preceding Article may make petition to the Government or appeal to the Court.

Article 38.　The Government, when changes have taken place in respect to matters to be registered in the land ledger, shall notify the same to headmen of cities, towns or villages.

Article 39.　In case the Government has newly registered in the land ledger the number, category, acreage or rental value of land or has revised the registration in the ledger due to changes in status of land, the Government shall notify the same to the owner of land (or, in respect to the land which is the object of the right of pledge, or of superficies lasting longer than one hundred years, to the holder of the right of pledge or superficies concerned) through ward office of the city, town or village in which the land is located.

Article 40.　If, in the case where a return is to be filed in accordance with Art.18 or Art.32, the owner of land has changed by the filing date prescribed under Art.18 or Art.32, a return ought to have been filed by the old owner shall be filed by the new owner if not yet filed by the old owner within one month as from the date on which the owner of the land has changed.

Article 41.　A return to be filed by the owner of land pursuant to the present Law shall, in respect to the land which is the object of the right of pledge or of superficies lasting longer than one hundred years, be filed by the holder of the right of pledge or superficies registered in the land ledger.

Article 42.　The competent officials may, if necessary, inspect the land or ask questions to the owner of land, holder of the right of the pledge or superficies or other persons concerned.

Article 43.　A towns or villages association which manages all the affairs of member-towns or villages, or which manages the affairs of ward offices of its members on a joint basis, shall be deemed one town or village and the manager of the association shall be deemed the headmen of towns or villages, for purposes of the application of the present Law.

Article 44.　The present Law shall not apply in respect to lands owned by the nation.

Article 45.　A person who has refused, disturbed or evaded inspection conducted pursuant to Art.42 shall be fined not exceeding 500 yen.

Article 46.　In case a person engaged in investigation or re-investigation of rental values or participated in the proceedings of the Land Rental Value Investigation Committee has divulged secrets as acquired relating to the investigation, re-investigation or proceedings, he shall be fined not exceeding 5,000 yen.

Article 47.　In case a person liable to file a return in accordance with the provisions of Art.18, Art.32 or Art.40 has failed to file to return, he shall forfeit not exceeding 200 yen.