THE HOUSE LEDGER LAW ENFORCEMENT REGULATIONS

Article 1. Floor space of a house shall be the sum total of floor space of each story (including the basement; the same goes hereinafter). In computing floor space of each story, a landing room, an elevator room or others of similar natures shall be deemed a floor. Floor space referred to in the preceding two paragraphs shall be determined by naming a six "shaku" square as one "tsubo," one-tenth of one "tsubo" as one "go," and one-tenth of one "go" as one "shaku," and fractions under one "shaku" shall be disregarded.

Article 2. Houses used for official or public purposes by such public bodies as enumerated hereunder (excluding houses to let charged for) shall be houses rental values of which will not be determined by virtue of Art. 4, par. 1, No. 2 of the House Ledger Law (hereinafter shall simply be referred to as the Law): 1. Prefectural associations; city, town and village associations; city, town and village associations; town and village association; and wards in cities, towns and villages; 2. Irrigation associations, federation of irrigation associations, and Hokkaido public works association.

Article 3. Houses referred to in Art. 4, par. 1, No. 1 of the Law shall be houses used directly for educations or educational purposes by private kindergartens, middle schools, higher girls school, industrial schools, technical schools, higher schools and universities, and other private schools as may be provided for by the Minister of Finance and the Minister for Home Affairs.

Article 4. "Other houses" as referred to in Art. 4, par. 1, No. 6 of the Law shall be houses as employed for the temporal use.

Article 5. A house ledger shall be prepared in each taxation office and entered therein matters as are enumerated in each number of Art. 5, par. 1 of the Law in respect of lands under the jurisdiction of said taxation office.

Article 6. Numbers of houses shall originate from each district known as "Oaza" or "aza," or from similar districts; provided; however, under special circumstances, they shall be originated from other proper districts than mentioned above.

Article 7. Types of houses shall be classified as the following according to purposes for which houses are used: 1. Residental houses (including boarding houses); 2. Stores (including hotels, restaurants and offices); 3. Factories (including power plants and transformer substations); 4. Warehouses; 5. Miscellaneous houses.

Article 8. Structures of houses shall be classified as the following according to their constituent materials, kinds of roofs and the number of stores: 1. Classification according to constituent materials; a. Ferro steel-frame concrete buildings b. Ferro concrete buildings c. Steel building (including steel-frame stone building and steel-frame brick buildings) d. Stone buildings e. Brick buildings f. Earthen buildings g. Wooden buildings (including wooden-frame buildings covered with steel-net and coated with mortar, and other wooden frame building) 2. Classification according to kinds of roof; a. Tile-roofing (including cement-tile roofing) b. Slate-roofing (including asbestos-slate roofing) c. Galvanized-iron roofing d. Straw thatching 3. Classification according to numbers of story: a. One-storied houses b. Two-storied houses (including three or more storied houses) Houses structures of which do not come under either of the preceding paragraphs shall be classified properly according to their circumstances.

Article 9. Matters concerning the changes of the owners of houses shall not be entered in the house-ledger unless so informed by the registration office; provided, however, this shall not apply in the following cases: 1. In case there has arisen a house to be newly entered in the house ledger; 2. In case a unregistered house has become a house which need not be entered in the house ledger; 3. In case a unregistered house has been expropriated; 4. In case an inheritance has occurred in respect of an unregistered house; 5. In case a house has been lost.

Article 10. In case a person has obtained ownership of an unregistered house due to expropriation, he shall file the matter immediately to the superintendent of the competent taxation office, simultaneously presenting a copy of the settlement of Expropriation Investigation Committee, and receipt of indemnity or of deposit. In case an inheritor has obtained ownership of an unregistered house, he shall file the matter to the superintendent of the competent taxation office, presenting simultaneously a transcript or abstract of his census register and other documents attesting the effect of inheritance.

Article 11. In case an owner of a house as entered in the house ledger has changed location, type or structure of the house, he shall immediately submit with the superintendent of a taxation office which administers the place in which the house concerned is located a return stating therein matters as enumerated hereunder; provided, however this shall not hold good in case where the return concerning the change referred to in Art. 14 is filed: 1. Location, number, type and structure of the house concerned as registered in the house-ledger; 2. Location, number, type and structure of the house concerned at the time of the filing of the return.

Article 12. In case an owner of a house as entered in the house ledger has changed his address, his name or his title, he shall immediately submit with the superintendent of a taxation office which administers the place in which the house concerned is located a return stating therein matters as enumerated hereunder through city, town or village in which the house concerned, as registered in the house ledger is located: 1. Location and number of the said house; 2. Address, name of title before the change; 3. Address, name or title after the change.

Article 13. A person who desires to be delivered a copy of a house ledger referred to in Art. 5 of the Law shall apply the matter to the superintendent of a taxation office which administers the place in which houses as registered in said house ledger are located, by paying the fee therefore, as designated by Minister of Finance. Forms of a copy of a house ledger referred to in the preceding paragraph shall be designated by Minister of Finance.

Article 14. A person when going to file a return concerning the change of a house pursuant to Art. 14, Art. 16 or Art. 18 of the Law shall submit a return with the superintendent of the competent taxation office stating therein matters as are enumerated hereunder, through city, town or village in which the said house is located: 1. Kind of the change; 2. Date of the change; 3. Location, number, type, structure, floor space and rental value of a house before the change; 4. Location, number, type, structure, floor space and rental value of a house after the change. In case of the preceding paragraph, when the city, town or village concerned has received the return, the return shall be deemed to have been submitted with the superintendent of the competent taxation office. The return referred to in par. 1 shall be accompanied with ground-plans of the house after the change as drawn up for each story, excluding the case where the return is filed pursuant to Art. 18 of the Law.

Article 15. In case a house comes under either of Art. 16, item 1, item 3 or item 4 of the Law, the rental value shall be designated by dividing the old rental value in proportion to the condition of each house. In case houses come under Art. 16, item 2 of the Law, the rental value shall be determined by adding up the old rental values.

Article 16. Cities, towns or villages shall prepare duplicates of house ledgers for houses located in the cities, towns or villages.

Article 17. Towns or villages association which manages all the affairs of 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 Ordinance. 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, provisions of this Ordinance 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 headmen thereof shall be deemed headmen of towns or villages for same purposes.

Article 18. The superintendent of a taxation office or his deputy, when going to ask questions to owners, possessors, or other persons concerned or to inspect houses, shall take with his inspector's pass as designated by Minister of Finance.

Article 19. In Art. 9, par. 1, Art. 10, Art. 11, par. 1, Art. 13, par. 2, Art. 14, Art. 15, par. 1, Art. 18, Art. 22, and Art. 23, of the Law, "the Government" shall mean "the superintendent of a taxation office," and in Art. 19 and Art. 20, par. 1 of the Law, "the Government" shall mean "the Director of the Local Financial Bureau which administers the place in which the said house is located."

Supplementary Provisions:

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

Article 2. A duplicate of a house ledger made pursuant to the House Tax Law Enforcement Regulations shall be deemed a duplicate of a house ledger made pursuant to the present Ordinance.

Article 3. The owner of a house on which a return is to be filed by virtue of Art. 7 of the supplementary provisions of the Law, shall submit with the superintendent of the competent taxation office a return stating therein matters as enumerated hereunder in respect of the house to be filed a return pursuant to the same Article, within two months after the enforcement of the Law through city, town or village in which said house is located: 1. Location, number, type, structure floor space and rental value of a house; 2. The present condition of the house. The provisions of Art. 14, par. 2 shall apply in respect to the case referred to in the preceding paragraph.