I hereby give My sanction to the Imperial Ordinance concerning the Land Ledger Law Enforcement Regulations 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 for Home Affairs UEHARA Etsujiro
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 113
THE LAND LEDGER LAW ENFORCEMENT REGULATIONS
Article 1. Lands for official or public uses of the public bodies enumerated below (excluding lands which are rented) shall be made as class B lands by virtue of Art. 3, par. 2, item 2 of the Land Ledger Law (shall hereinafter be called the Law):
1. Prefectural Associations; metropolitan, city, town and village associations; city, town and village associations; town and village associations, and wards in cities, towns and villages;
2. Irrigation associations; federation of irrigation associations; and Hokkaido Public Works Association.
Article 2. The Lands enumerated below shall be made as class B lands by virtue of Art. 3, par. 2, No. 7 of the Law:
1. Water-works lands as provided for under Art. 1 of the Water-works Regulations;
2. Land the land tax on which is exempted by virtue of Art. 1 of the Law of item 38, 1919 (the Law concerning the Exemption of the Land Tax Imposable upon the Land for Uses of Private Schools);
3. Land the land tax on which is exempted in accordance with the provision of Art. 16, par. 2 of the Religions Corporation Regulations.
Article 3. The land ledger shall be prepared in the taxation office and matters enumerated under each number of par. 1 of Art. 5 of the Law shall be registered therein in respect to the land located within the area over which the taxation office exercises jurisdiction.
Article 4. Matters relating to the acquisition or loss of, or changes in ownerships of, or pledges or superficies on, lands shall be registered in the land ledger only when so informed by registration offices, provided, however, this shall not hold good in cases shown below:
1. In case there has arisen a piece of land to be newly entered in the land ledger;
2. In case the land not yet registered has become the land which need not be registered in the land ledger;
3. In case the land not registered has been expropriated.
Article 5. In case an owner, pledger or superficiary has changed his domicile or his name or title, he shall immediately file the return stating therein the matters enumerated below to the superintendent of the taxation office covering the area where the land concerned is located, through the city, town or village office where the land as registered in the land ledger is located:
1. Location and lot number of the land concerned;
2. Domicile, or name or title before the change;
3. Domicile, or name or title after the change.
Article 6. A person who desires to be delivered a copy of the land ledger shall, as designated by the Minister of Finance, pay the fee and may apply the delivery of the copy to the superintendent of the taxation office covering the area where the land registered in the land ledger is located; provided, however, in respect to the land used to be the state land or Imperial Estate which is not yet registered, this shall not hold good.
The form of a copy of the land ledger shall be provided for by the Minister of Finance.
Article 7. A person who is to file the return on changes in status of lands pursuant to Art. 18, Art. 19, Art. 26 or Art. 32 of the Law, shall file the return stating therein the matters enumerated below, to the superintendent of the taxation office covering the area where the land concerned is located, through the city, town or village office where the land concerned is located:
3. Location, lot number, category, acreage and rental value of the land before the change;
4. Location, lot number, category, acreage and rental value of the land after the change.
In case the city, town or village office concerned has received the return filed pursuant to the said paragraph, the return shall be deemed to have been filed to the superintendent of the taxation office concerned.
Article 8. In case, the return on the land which is to be newly entered in the land ledger, or on the division of a lot is to be filed, or other returns in which changes in acreage of lands are stated are to be filed, pursuant to par. 1 of the preceding Article, the return concerned shall be accompanied by the survey-map of the acreage.
Article 9. In case the Class A land has converted into the Class B land, the superintendent of the taxation office covering the area where the land concerned is located shall immediately delete the rental value registered pursuant to Art. 24 of the Law in the land ledger concerned pursuant to Art. 14 of the Law in case the return as referred to in Art. 19 of the Law has been filed (or, in respect to the case to which the proviso of the said Article is to apply, in case the superintendent has recognized the fact).
Article 10. A city, town and village shall prepare the duplicate of the land ledger of the land located within the city, town and village.
Article 11. 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 the Municipal Law, and 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 Regulation is not applied shall be deemed towns on 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 12. The superintendent of a taxation office or his deputy, when going to inspect lands or ask questions to owners' pledgers, superficiaries or other persons concerned pursuant to Art. 42 of the Law, shall take with him an inspector's pass as designated by Minister of Finance.
Article 13. "The Government" referred to under Art. 10, Art. 13, par. 1, Art. 14, par. 1, Art. 15, Art. 22, par. 2, Art. 27, Art. 34, Art. 38 and Art. 39 of the Law, shall mean "the superintendent of the taxation office," and "the Government" referred to under Art. 35 and Art. 36, par. 1 of the Law shall mean "the Director of the Local Financial Bureau covering the area where the land concerned is located."
Supplementary Provisions:
Article 1. The present Imperial Ordinance shall come into force as from April 1, 1947.
Article 2. The duplicate of the land ledger as provided for under the Land Tax Law Enforcement Regulations shall be deemed the duplicate of the land ledger prescribed under the present Imperial Ordinance.
Article 3. A person who is to file the return pursuant to Art. 7 of the Supplementary Provisions of the Law, shall file the return on the land to be filed pursuant to said Article, stating therein the matters enumerated below to the superintendent of the taxation office where the land located, within two months after the enforcement date of the Law, through the city, town or village office where the land concerned is located:
1. Location, lot number, category, acreage and rental value of the land concerned which is registered in the land ledger;
2. Present Utilization of the land concerned.
Article 4. A person who is to file the return pursuant to Art. 8, par. 1 of the Supplementary Provisions of the Law, shall file the return on the land to be filed pursuant to said Article stating therein matters enumerated below to the superintendent of the taxation office the area where the land concerned is located through the city town or village office where the land located within two months after the enforcement date of the Law pursuant to the said Article:
1. The location, lot number, category and acreage of the land registered in the land ledger;
2. The location, lot number, category, acreage and rental value of the land as of the time of the filing return.
Article 5. A person who is to file the return pursuant to par. 1, Art. 9 of the Supplementary Provisions of the Law (including same paragraph as applied in Art. 10 of the the Supplementary Provisions of the Law), shall file the return on the land to be filed pursuant to said Article, within three months after the enforcement date of the Law, stating therein matters enumerated below to the superintendent of the taxation office covering the area where the land located, through the city, town or village office where the land is located:
1. The length of the term in which the land tax is to be exempted pursuant to the Land Ledger Law or other statutes;
2. The location, lot number, category, acreage and rental value of the land registered in the land ledger;
3. The location, lot number, category, acreage and rental value of the land as of the time of filing the return.
The return referred to under the preceding paragraph shall, in case the land referred to under same paragraph comes under any of the following numbers, be filed by the time prescribed hereunder, notwithstanding the provisions of said paragraph:
1. In case the land comes under Art. 15, par. 1 of the Arable Land Adjustment Law before the revision (including same paragraph as applied in Art. 20 of the City Planning Law Enforcement Ordinance before the revision), before the start of the construction;
2. In case the land comes under Art. 15, par. 3 of the Arable Land Adjustment Law before the revision (including same paragraph as applied in Art. 20 of the City Planning Law Enforcement Ordinance before the revision), before the completion of the construction;
Art. 8 shall apply to the case referred to under the preceding two paragraphs.
Article 6. The land referred to under Art. 10 of the Supplementary Provisions of the Law shall be the lands which are given special treatments for a certain term of time by virtue of statutes other than the Land Tax Law and the Arable Land Adjustment Law (including the lands special considerations have been made to the determination of the rental values thereof because of the land tax exemption the land have been favored of) as well as the lands the land taxes and other public obligations thereon have been exempted by virtue of Art. 11 of the Sand-slide Protection Law.
Article 7. The provision of Art. 7, par. 2 shall apply to the case referred to under Arts. 3-5 of the Supplementary Provisions of the Law.