I hereby give My sanction to the Land Ledger Law, for which the concurrence of the Imperial Diet has been obtained, and cause the same to be promulgated. Signed:HIROHITO, Seal of the Emperor This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947) Countersigned: Prime Minister YOSHIDA Shigeru Minister of Finance ISHIBASHI Tanzan Law No.30 TEH LAND LEDGER LAW Chapter I General Provisions Chapter II Investigation and Determination of Rental Value Chapter III Changes in Status of Land Section I Conversion Between Class A Land and Class B Land Section II Division and Fusion of Lots Section III Change of Category of Land Chapter IV Reinvestigation, Petition and Law Suits Chapter V Miscellaneous Provisions Chapter VI Penalties The Land Ledger Law Chapter I. General Provisions

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: Class B land shall be lands enumerated hereunder;excluding lands which are shown in items 2-6 and which are rented: 1. Land owned by prefectures, cities, towns or villages; 2. Land for official or public uses of the nation, prefectures, cities, villages or other public bodies as may be designated by Ordinance; 3. Burial land; 4. Public roads, railroad lands, tramway lands and canal lands; 5. Irrigation and drainage waterways, reservoirs, and gullies; 6. Reserved forests; 7. Other lands as may be provided for by Ordinance.

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: 1. Locations of land 2. Lot numbers 3. Categories of land 4. Acreages of land 5. Rental values 6. Domiciles and names or titles of owners 7. In respect to lands which are the objects of the rights of pledges or of superficies lasting longer than one hundred years, domiciles and names or titles of holders of pledges or of superficies. Matters necessary for the land ledger besides those prescribed in the present Law shall be provided for by Ordinance.

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. In respect to the classification of class B land, the land enumerated in Art.3, par.2, items 3-6, shall be classified according to each number above and other lands shall be properly classified according to actual conditions of the lands.

Article 8. The acreage of land shall be determined according to the provisions in the following numbers: 1. The acreage of residential land and spa grounds shall be determined with a square metre as unit, and fractions under one-hundredth of 1 square metre shall be omitted; 2. The acreage of land other than residential land and spa grounds shall be determined with are as unit, and fractions under one-hundredth of 1 are shall be omitted;provided, however, in case the acreage of a lot of land is under one-hundredth of 1 are, the fractions under one-hundredth shall be omitted.

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.

Chapter II. Investigation and Determination of Rental Value

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. Matters necessary for the computation of the rental value for the representative land referred to under the preceding paragraph shall be provided for by Ordinance.

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. Matters necessary for Land Rental Value Investigation Committee shall be provided for by Cabinet Order.

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. In case the headman has received the notification of the preceding paragraph, he shall make it open to persons concerned for 20 days. The term of public inspection shall be notified publicly beforehand.

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.

Chapter III. Changes in Status of Land

Section I. Conversion Between Class A Land and Class B Land

Article 18. In the case there has arisen a piece of land to be newly entered in the land ledger, or in case class A land has become class B land, the owner of the land shall notify the same to be the Government within one month of the change.

Article 19. In case class A land has become class B land the owner of the land shall notify the same to the Government;provided, this shall not apply to cases where the permission of the Government has previously been obtained or a return has been filed pursuant to other Laws or statutes or to cases where the authorities concerned publicly so notified.

Article 20. In case there has arisen a piece of land to be newly entered in the land ledger, the lot number thereof shall be determined following the last number in the lot number unit in which said land lies;provided, however, under special circumstances an arbitrary number may be determined.

Article 21. In case there has arisen a piece of land to be newly entered in the land ledger, category of the land shall be given immediately. In case class B land has become class A land or in case class A land has become class B land, category of land shall be revised immediately.

Article 22, In case there has arisen a piece of land to be newly entered in the land ledger, it shall be surveyed immediately in order to determine its acreage. In case class B land has become class A land, it shall be re-surveyed immediately;provided, however, if the Government deems there is no change in the acreage, the re-survey may be omitted.

Article 23. In case the land to be newly entered in the land ledger happens to be class A land or in case class B land has become class A land, the rental value of the land shall be determined immediately.

Article 24. In case class A land has become class B land, the rental value as entered in the land ledger shall be deleted, as prescribed by Ordinance.

Section II. Division and Fusion of Lots

Article 25. Division of lots within the meaning of the present Law shall be the division of a lot of land into several lots, and fusion of lots shall be the merger of several lots into one lot.

Article 26. In case the owner of land desires to make division or fusion of lots, he shall apply the matter to the Government.

Article 27. In case a part of land belonging to a lot has come under either of the following items, the Government shall carry out the division of lot, even in case the application is not filed pursuant to the preceding Article: 1. In case it becomes to come under another category; 2. In case class A land becomes class B land or class B land becomes class A land; 3. In case a part of the land becomes to be owned by a new owner; 4. In case it becomes the object of the right of pledge or superficies lasting longer than one hundred years; 5. In case it becomes to belong to a different lot number area.

Article 28. In respect of land which has been devided, numbers of the newly divided lots shall be determined by affixing marks to the number of lots before division. In respect of land which has been fused, the leading number of lots before fusion shall be the number of the new lot. Under special circumstances, an arbitrary number or numbers may be fixed, notwithstanding the provisions of the preceding two paragraphs.

Article 29. In case the division of a lot has been made, acreages of the newly divided lots shall be determined by a surveying. In case the fusion of lots has been made, the acreage of the new lot shall be the total of the acreages of the lots before the fusion.

Article 30. In case a division of a lot has been made, rental values of the newly divided lots shall be determined by allocating the rental value before division according to the quality and condition of each divided lot. In case the fusion of lots has been made, the total of the rental values before fusion shall be the rental value of the new lot.

Section III. Change of Category of Land

Article 31. The change of category within the meaning of the present Law, shall be the change of the categories of the land belonging to class A.

Article 32. In case the change of category of land has been effected, the owner of the land shall notify the same to the Government within one month of the change.

Article 33. In case the change of category of land has been effected, the category and the rental value of the land shall be revised immediately.

Article 34. In case the rental value is revised owing to the change of category of land, the land shall be re-surveyed in order to determine the acreage, if deemed necessary.

Chapter IV. Reinvestigation, Petition and Law Suits

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. Matters necessary for the preceding paragraph shall be provided for by Cabinet Order.

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. In respect to the matter referred to under Art.35, petitions or appeals may be made only after the determination of the preceding paragraph has been made.

Chapter V. Miscellaneous Provisions

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. In respect to wards of Tokyo-to and cities as designated by virtue of Art.6 or Art.82, par.1 of Municipal Law, provisions of this Law concerning cities shall apply to wards and provisions concerning headmen of cities shall apply to headmen of wards. Districts to which the municipal system is not applied shall be deemed towns or villages for purposes of the application of the provisions concerning towns or villages, and the headmen thereof shall be deemed headmen of towns or villages for same purposes.

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

Chapter VI. Penalties

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.

Supplementary Provisions:

Article 1. The present Law shall come into force as from April 1, 1947.

Article 2. A land ledger used under the Land Tax Law shall be deemed the land ledger of the present Law.

Article 3. In respect to changes in status of lands taking place before the enforcement of the present Law, and the entailing determinations, or revisions of rental values thereof or other disposals thereon which are not fulfilled on the enforcement of the present Law, the provisions of the present Law coresponding to those of the Land Tax Law, if any, shall apply.

Article 4. The return made pursuant to the Land Tax Law shall be deemed the return made pursuant to the present Law, if provisions of the present Law are applicable thereto. The return on the completion of the cultivation of land or on changes in the classification of land filed pursuant to the Land Tax Law before the enforcement of the present Law shall be deemed the return on changes in the category of land filed pursuant to the present Law.

Article 5. The acreage of land shall, for the time being, be measured pursuant to the provisions of the following items notwithstanding the provisions of Art.8: 1. In respect to the acreage of residential land and spa ground, 6 shaku square shall be a tsuho;one-tenth of one tsubo shall be a go;one-tenth of one go shall be a seki and a fraction of a seki shall be omitted; 2. In respect to the acreage of land other than residential land and spa ground, 6 shaku square shall be a bu;30 bu shall be a se;10 se shall be a tan;10 tan shall be a cho;and a fraction of a bu shall be omitted;provided, however, when the acreage of a lot proves less than one bu, one-tenth of a bu shall be counted as go, one-tenth of a go as seki and a fraction of a seki shall be omitted.

Article 6. The present Law shall not apply, for the time being, to Izu Islands.

Article 7. The owner of land the rental value of which must have been determined by virtue of the Land Tax Law but becomes needless to be determined under the present Law, shall file, as prescribed by Ordinance, to the Government matters prescribed by Ordinance.

Article 8. The owner of land the rental value of which need not have been determined by virtue of the Land Tax Law or other statutes but comes to be determined under the present Law, shall file, as prescribed by Ordinance, to the Government matters as prescribed by Ordinance. The Government shall, according to circumstances, revise the category, resurvey the acreage or set the rental value of the land referred to under the preceding paragraph.

Article 9. In respect to the land of which the land tax is authorized to be abated or exempted for a certain term because of new exploitation, reclamation, cultivation, change in categories, or wastes, by virtue of Art.19, Art.20, Art.36, Art.46, or Art.55 of the Land Tax Law, and the term thereof is not get expired on the enforcement of the present Law, the owner of the land shall, as prescribed by Ordinance, file a return with the Government stating therein necessary matters as may be provided for by Ordinance. The Government shall revise the category, resurvey the acreage or set or revise the rental value, according to circumstances, of the land referred to under the preceding paragraph.

Article 10. The provisions of the preceding Article shall apply in respect to the land, of which a special treatment is, on the enforcement of the present Law, favored for a certain term, by vittue of Laws other than the Land Tax Law or the Arable Land Adjustment Law (including the Land the rental value of which has been determined on exceptional basis because of the Land tax exemption given to the land) and other similar lands as may be provided for by Ordinance.

Article 11. The first general revision of rental values of lands shall take place on January 1, 1950.

Article 12. Matters necessary for the enforcement of the present Law shall besides those provided for in the present Law, be prescribed by Ordinance.

Article 13. Pending the enforcement of the Constitution of Japan, "Cabinet Order" referred to in the present Law shall read "Imperial Ordinance" and "the Court" "the Administrative Litigation Court."