I hereby give My sanction to the House 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
THE HOUSE LEDGER LAW
Chapter I General Provisions
Chapter II Investigation and Determination of Rental Value
Chapter III Changes in Status of House
Chapter IV Reinvestigation, Petition&Lawsuit
Chapter V Miscellaneous Provisions
The House Ledger law
Chapter I. General Provisions
Article 1. Houses located within the enforcement area of the present Law shall be registered in the House Ledger in accordance with the present Law so that the Government may be able to fairly determine rental values as the basis for the taxation of the house tax as well as to clarify locations, structures, floor spaces and rental values of houses.
Article 2. "Houses" within the meaning of the present Law shall mean residential houses, stores, factories, warehouses and other buildings.
Article 3. Each house shall be placed a number and have its floorspace and rental values determined.
In case a house has an attachment in the case of the preceding paragraph, the whole shall be deemed one house.
In case a house is partly shared by two or more owners, each part shall be deemed one house for purposes of the preceding two paragraphs.
Necessary matters for the computation of floor spaces shall be provided for by Ordinance.
Article 4. Rental values of houses enumerated hereunder, will not be determined;provided, however, this shall not hold good in respect to houses which are shown in items 2-5 and which are rented:
1. Houses owned by prefectures, cities, towns or villages.
2. Houses for official or public uses of the nation, prefectures, cities, towns, villages or other public bodies designated by Ordinance.
3. Houses designated as national treasures, memorials or scenery spots pursuant to the Law concerning the Preservation of National Treasures or the Law concerning the Preservation of Historical Places, Scenery Spots and Natural Monuments.
4. Houses used directly for educations or educational purposes by private kindergartens, middle schools, higher girls'schools, industrial schools, technical schools, higher schools and universities and other private schools as may be provided for by Ordinance.
5. Buildings used for a shrine, temple or church which is incorporated pursuant to the Religious Corporation Ordinance.
6. Other houses as may be provided for by Ordinance.
In case a house is devided into two portions one of which is to be rental value and the other is not to be rental valued, the provision of par.3 of the preceding Article shall apply thereto.
Article 5. The house ledger shall be prepared by the Government and matters enumerated hereunder shall be registered therein:
3. Types, structures and floor-spaces
5. Domiciles and names or titles of owners
Matters necessary for the house ledger besides those in the present Law shall be provided for by Ordinance.
Article 6. Rental values shall be determined on the basis of lenders'annual receipts under the arrangements that lenders pay taxes and other public expenditures, repair expenses and other necessary expenses for the upkeep of houses.
Chapter II. Investigation and Determination of Rental Value
Article 7. The rental value shall be generally revised every five years.
Article 8. In case the general determination of rental values of houses takes place, investigations shall be conducted so that rental values will be revised on the rental valued houses existing on April 1 of two years prior.
Article 9. The rental value of a house shall be determined by the Government taking consultation with the House Rental Value Investigation Committee, excepting the cases prescribed in Article 10.
The provisions for the House Rental Value Investigation Committee shall be provided for by Government Order.
Article 10. In respect of a house 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 house as general determination on the basis of its investigation in the same manner as the cases referred to in par.1 of Art.13 or Art.17.
Article 11. The Government, when determined the rental value pursuant to par.1 of Art.9 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 publicly notified beforehand.
Article 12. Matters necessary for the general revision of the rental value, besides those provided for by the present Law, shall be prescribed by Ordinance.
Article 13. In case the rental value of a house is to be determined pursuant to Art.15, it shall be determined on the basis of the rental values of houses of similar natures registered in the house ledger, and also taking consideration of the circumstances of the house.
In the case referred to in preceding paragraph, the Government shall determine the floor space and rental value on the basis of the return filed by the owner of the house or on the basis of the investigation of the Government if the return is not filed or the Government deems the return improper.
Chapter III. Changes in Status of Houses
Article 14. In case a house is newly built or an non-rental-valued house or part thereof has become a house or a part thereof to be rental-valued, or an extension is made to house, the owner of the house shall report to that effect to the Government within a month, as provided for by Ordinance;provided this shall not hold good in case the newly built house or extension comes under an non-rental-valued house pursuant to par.1 of Art.4.
Article 15. The Government, in case a house is newly built, or an non-rental-valued house or a part thereof has become a house or a part thereof to be rental-valued, or an extension is made to a house, shall immediately determine the rental-value thereof.
The preceding paragraph shall apply in case damages on a house are reported by the owner.
Article 16. If any of the following events occurred, in respect of houses, the owners of the houses shall report the same to the Government:
1. In case a house has become several houses;
2. In case several houses has become one house;
3. In case a part of a house which is rental valued has become a house not to be rental valued;
4. In case a part of a house has become owned by a new owner.
Article 17. In case a house has become to come under any of the items of the preceding Article, the rental value thereof shall be determined by allocating or unifying the old rental value or values.
Article 18. In case a house has been destroyed or an rental-valued house has become a house not to be rental-valued, the Government shall, on the basis of the return from the owner, immediately obliterate out registered matters from the house ledger.
Chapter IV. Reinvestigation, Petition and Lawsuit
Article 19. In case a person has an objection in respect to the rental value of his house determined by the Government pursuant to Art.9, par.1, or Art.10, he may request re-investigation to the Government stating the reason for his dissatisfaction within one month from the date on which the term of public inspection as referred to in Art.11, par.2 has expired.
Article 20. 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 requestor.
In the case of the preceding paragraph, necessary matters shall be provided for by Ordinance.
Article 21. A person who has an objection to the settlement made pursuant to par.1 of the preceding Article, may make petition to the Government or appeal to the Court.
In respect to the matter referred to under Art.19, petitions or appeals may be made only after the determination of par.1 of the preceding Article has been made.
Chapter V. Miscellaneous Provisions
Article 22. The Government shall notify to headmen of cities, towns or villages necessary matters concerning the change in status of houses.
Article 23. In case the Government has newly registered in the house ledger numbers of houses, types, structures, floor spaces of rental values, or has revised the registrations in the ledger, due to the changes in status of houses the Government shall inform the matter to the owners of the houses through ward offices of cities, towns or villages in which the houses are located.
Article 24. The competent officials may, if necessary for purposes of investigation, ask questions to owners or occupants of houses or other persons concerned, or inspect houses concerned during the period from sunrise till sunset.
Article 25. 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 headman of a town or a village for purposes of the application of the present Law.
In respect of wards of Tokyo-to and cities as designated by virtue of Art.6 or Art.82, par.1 of Municipal Law, 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 26. The present Law shall not apply in respect to houses owned by the nation.
Chapter VI. Penalties
Article 27. A person who has refused, disturbed or evaded inspection conducted pursuant to Art.24 shall be fined not exceeding 500 yen.
Article 28. In case a person engaged in investigation or re-investigation of rental values or participated in the proceedings of the House 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 29. In case a person liable to file a return in accordance with the provision of Art.14, has failed to file the 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 house ledger used under the House Tax Law shall be deemed the house ledger of the present Law.
Article 3. In respect to changes in status of houses taking place before enforcement of this Law, and the entailing determinations, or revisions of rental values thereof or other disposals thereon which provisions of the present Law corresponding to those of the House Tax Law, if any, shall apply.
Article 4. The return made pursuant to the House Tax Law shall be deemed the return made pursuant to the present Law, if provisions of the present Law are applicable thereto.
Article 5. The provisions of Arts.3, 5, and 16, shall not apply, for the time being, in respect of nonrental-valued houses referred to under Art.4, par.1.
Article 6. The provisions of Arts.3, 5, and 16, shall not as prescribed by Ordinance, apply, for the time being, in respect of houses, rental values of which have not been determined under the House Tax Law but come to be determined by virtue of the present Law.
Article 7. The owner of a house the rental value of which has been determined by virtue of the House Tax Law but becomes needlesss to be determined under the present Law, shall file, as prescribed by Ordinance, to the Government matters, as prescribed by Ordinance.
Article 8. The first general revision of rental values of houses shall be conducted on Jan.1, 1952.
Article 9. Pending the enforcement of the Japanese Constitution, "Cabinet Order" in this Law shall read "Imperial Ordinance" and "the Court" as "the Administrative Litigation Court."