土地台帳法等の一部を改正する法律
法令番号: 法律第227号
公布年月日: 昭和25年7月31日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

土地台帳及び家屋台帳は課税台帳であると同時に不動産登記制度の基礎となっているが、税務署と登記所で事務が分かれており手続が煩雑であった。地方税法改正により、地租・家屋税が市町村徴収となり賃貸価格による課税基準が不要となることから、土地台帳及び家屋台帳の事務を登記所に移管し、不動産登記事務との手続簡素化を図るとともに、市町村との連絡体制を整備するため、土地台帳法等の関係法律の改正を行うものである。

参照した発言:
第8回国会 参議院 法務委員会 第1号

審議経過

第8回国会

参議院
法務委員会 - 第1号
(昭和25年7月17日)
衆議院
法務委員会 - 第2号
(昭和25年7月18日)
参議院
法務委員会 - 第2号
(昭和25年7月19日)
衆議院
法務委員会 - 第3号
(昭和25年7月20日)
法務委員会 - 第5号
(昭和25年7月24日)
本会議 - 第8号
(昭和25年7月25日)
参議院
法務委員会 - 第4号
(昭和25年7月26日)
衆議院
本会議 - 第12号 附録
(昭和25年7月31日)
参議院
本会議 - 第12号
(昭和25年7月31日)
土地台帳法等の一部を改正する法律をここに公布する。
I hereby promulgate the Law for Partial Amendments to the Land Ledger Law, etc.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十五年七月三十一日
This thirty-first day of the seventh month of the twenty-fifth year of Showa (July 31, 1950)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第二百二十七号
Law No.227
土地台帳法等の一部を改正する法律
Law for Partial Amendments to the Land Ledger Law, etc.
第一條　土地台帳法（昭和二十二年法律第三十号）の一部を次のように改正する。
Article 1.　The Land Ledger Law (Law No.30 of 1947) shall be partially amended as follows:
「政府」を「登記所」に改める。
"Government" shall be amended as "registry office."
土地台帳法目次中「第二章　賃貸価格の調査及び決定」を削り、「第三章」を「第二章」に改め、「第四章　審査、訴願及び訴訟」を削り、「第四章の二」を「第三章」に、「第五章」を「第四章」に、「第六章」を「第五章」に改める。
In the table of contents of the Land Ledger Law, "Chapter II. Investigation and Determination of Rental Value" shall be deleted, "Chapter III" shall be amended as "Chapter II," "Chapter IV. Reinvestigation, Petition and Law Suits" shall be deleted, and "Chapter IV-2" shall be amended as "Chapter III," "Chapter V" as "Chapter IV" and "Chapter VI" as "Chapter V."
第一條中「明確に把握し、地租の課税標準たる土地の賃貸価格の均衡適正を図る」を「明確にする」に改め、同條に次の一項を加える。
In Article 1, "able to fairly and equitably determine rental values as the basis for the taxation of the land tax as well as to be" shall be deleted, and the following one paragraph shall be added to the same Article:
前項の登録の事務は、当該土地につき登記の事務を掌る登記所が、これを掌る。
The registration affairs mentioned in the preceding paragraph shall be handled by the registry office handling registration affairs in respect of the land concerned.
第三條第二項中第一号及び第二号を次のように改め、第四号中「鉄道用地、軌道用地、」を削り、第七号中「命令」を「政令」に改める。
In Article 3 paragraph 2, items (1) and (2) shall be amended as follows, in item (4) of the same paragraph, "railroad lands, tramway lands" shall be deleted, and in item (7) of the same paragraph, "Ordinance" shall be amended as "Cabinet Order" :
一　都道府県、特別市、市町村、特別区、これらの組合又は財産区の所有する土地
(1)　Land owned by To, Do, Fu and prefectures, special cities, cities, towns, villages, special wards, unions of the foregoing or property wards;
二　国又は都道府県、特別市、市町村、特別区、これらの組合若しくは財産区が公用又は公共の用に供する土地
(2)　Land turned over to official or public uses by the State or To, Do, Fu and prefectures, special cities, cities, towns or villager, special wards, unions thereof or property wards.
第四條中「、地積及び賃貸価格」を「及び地積」に改め、同條但書を削る。
In Article 4, ", acreage, and rental value" shall be amended as "and acreage," and the proviso to the same Article shall be deleted.
第五條第一項中第五号を削り、第六号を第五号とし、第七号を第六号とし、同條第二項を削る。
In Article 5 paragraph 1, item (5) shall be deleted, items (6) and (7) shall be made items (5) and (6) respectively, and paragraph 2 of the same Article shall be deleted.
第九條を次のように改める。
Article 9 shall be amended as follows:
第九條　土地台帳には、第五條の規定により登録すべき事項の外地方税法（昭和二十五年法律第二百二十六号）第四百三十六條の規定により市町村長が通知した土地の価格を記載するものとする。但し、第二種地については、この限りでない。
Article 9.　In the land ledger there shall be, in addition to matters to be registered under the provision of Article 5, entered the value of land of which mayor of city or headman of town or village notifies in accordance with the provision of Article 436 of the Local Tax Law (Law No.226 of 1950). However, the same shall not apply to class B land.
第十條中「、地積及び賃貸価格」を「及び地積」に、「若しくは」を「又は」に改め、「又は申告を要しないとき」を削る。
In Article 10, "acreage and rental value" shall be amended as "and acreage," and "or the return is not required to be filed" shall be deleted.
「第二章　賃貸価格の調査及び決定」を削る。
"Chapter II. Investigation and Determination of Rental Value" shall be deleted.
第十一條から第十七條までを次のように改める。
Articles 11 to 17 inclusive shall be amended as follows:
第十一條乃至第十七條　削除
Articles 11 to 17.　Deleted.
第三章を第二章とする。
Chapter III shall be made Chapter II.
第十九條中「第一種地が第二種地となつたとき」の下に「又は土地が滅失したとき」を加え、同條但書を削る。
In Article 19, "or a land has been destroyed" shall be added after "class A land has become class B land," and the proviso to the same Article shall be deleted.
第二十二條第二項中「第二種地が第一種地となつたとき」を「第二種地が第一種地となり又は第一種地が第二種地となつたとき」に改める。
In Article 22 paragraph 2, "class B land has become class A land" shall be amended as "class B land has become class A land or class A land has become class B land."
第二十三條及び第二十四條を次のように改める。
Articles 23 and 24 shall be amended as follows:
第二十三條及び第二十四條　削除
Articles 23 and 24.　Deleted.
第二十七條中第三号を次のように改める。
In Article 27, item (3) shall be amended as follows:
三　未登記の土地の一部の收用により所有者を異にするとき
3.　In cases where a piece of unregistered land is partially expropriated and is owned by two or more part owners.
第三十條を次のように改める。
Article 30 shall be amended as follows:
第三十條　削除
Article 30.　Deleted.
第三十一條中「第一種地の各地目」を「第一種地又は第二種地について、その地目」に改める。
In Article 31, "the categories of the land belonging to class A" shall be amended as "Category of land with respect to the land belonging to class A or class B."
第三十二條中「地目変換」の上に「第一種地について」を加え、同條に次の一項を加える。
In Article 32, next to "has been effected" there shall be added "with respect to class A land," and the following one paragraph shall be added to the same Article:
第二種地について地目変換をなしたときは、土地所有者は、その旨を登記所に申告しなければならない。
In case a change of the category of land has been effected with respect to class B land, the owner of the land shall file a return to that effect with the registry office.
第三十三條中「及び賃貸価格」を削る。
In Article 33, "and the rental value" shall be deleted.
第三十四條中「賃貸価格」を「地目」に改める。
In Article 34, "the rental value" shall be amended as "the category of land."
第四章を削る。
Chapter IV shall be deleted.
第四章の二を第三章とする。
Chapter IV-2 shall be Chapter III.
第三十七條の二中「（以下土地改良事業施行者と総称する。）」を削り、同條を第三十五條とする。
In Article 37-(2), "(hereinafter generally referred to as" executors of land improvement project ")" shall be deleted, and the same Article shall be made Article 35.
第三十七條の三を削る。
Article 37-(3) shall be deleted.
第三十七條の四中「第二十三條、第二十四條、」を削り、「第三十條」を「第二十九條」に改め、同條を第三十六條とする。
In Article 37-(4), "Art.23, Art.24," shall be deleted, "Art.30" shall be amended as "Art.29," and the same Article shall be made Article 36.
第三十七條の五を削る。
Article 37-(5) shall be deleted.
第三十七條の六第一項中「、地積及び賃貸価格」を「及び地積」に改め、同項但書及び同條第二項を削り、同條を第三十七條とする。
In Article 37-(6) paragraph 1, ", acreage and rental value" shall be amended as "and acreage," the proviso to the same paragraph and paragraph 2 of the same Article shall be deleted, and the same Article shall be made Article 37.
第三十七條の七から第三十七條の十二までを削る。
Articles 37-(7) to 37-(12) inclusive shall be deleted.
第五章を第四章とし、同章中第三十八條の前に次の三條を加える。
Chapter V shall be made Chapter IV, and in the same Chapter, the following three Articles shall be added before Article 38:
第三十七條の二　土地台帳に登録された者は、その住所又は氏名若しくは名称に変更を生じたときは、その旨を登記所に申告しなければならない。
Article 37-(2).　In case a change has taken place in the domicile or name or title of the person, individual or juridical, who has been entered in the land ledger, he shall file a return to that effect with the registry office.
第三十七條の三　何人でも、手数料を納めて、土地台帳の閲覽又はその謄本の交付を請求することができる。
Article 37-(3).　Any person may request a perusal of the land ledger or the delivery of a certified copy thereof on payment of the fee.
前項の手数料の額は、物価の情況、土地台帳の謄本の交付等に要する実費その他一切の事情を考慮して、政令でこれを定める。
The amount of the fee mentioned in the preceding paragraph shall be determined by Cabinet Order, after the conditions of prices, actual expenses necessary for the delivery, etc. of a certified copy of the land ledger and all other circumstances having been taken into consideration.
第三十七條の四　市町村は、その市町村内の土地につき、土地台帳の副本を備えなければならない。
Article 37-(4).　A city, town or village shall keep a duplicate of the land ledger with respect to the lands within the city, town or village concerned.
第三十八條及び第三十九條を次のように改める。
Articles 38 and 39 shall be amended as follows:
第三十八條　この法律に特別の定がある場合の外、土地台帳に登録した事項に変更を生じたときは、その登録を修正する。
Article 38.　When a change has taken place in matters registered in the land ledger, the registration shall be revised except in the case specially provided for by this Law.
登記所は、土地台帳の登録に誤りがあることを発見したときは、これを訂正しなければならない。
The registry office shall, when it has found an error in a registration in the land ledger, rectify it.
第三十九條　登記所は、あらたに土地台帳に登録したとき又は土地台帳の登録を修正し若しくは訂正したときは、十日以内に、その登録又は修正若しくは訂正にかかる事項を当該土地の所在地の市町村長に通知しなければならない。
Article 39.　The registry office shall, wheu it has newly made a registration in the lgnd ledger, or revised or rectified a registration in the land ledger, notify, within ten days, the mayor or headman of city, town or village, where the land concerned is located, of the matter thereby registered, or revised or rectified.
前項の場合には、登記所は、法務府令の定めるところにより、同項に規定する事項を当該土地の所有者（当該土地が、質権又は百年より長い存続期間の定がある地上権の目的となつている場合には、質権者又は地上権者を含む。）に通知しなければならない。
In the case mentioned in the preceding paragraph, the registry office shall, under the provisions of the Attorney-General's Office Ordinance, notify the owner of the land concerned (in case the land concerned has been turned into an object of a pledge, or of superficies with a lasting period for more than one hundred years, the pledgee or superficiary shall be included) of the matters as provided for in the same paragraph.
第四十條中「第三十二條」の下に「第一項」を加え、同條に次の一項を加える。
In Article 40, next to "Article 32" there shall be added "paragraph 1" and the following one paragraph shall be added to the same Article:
第十九條又は第三十二條第二項の規定により申告をなすべき場合において、申告前に土地所有者の変更があつたときは、旧所有者がなすべき申告は、新所有者からこれをなさなければならない。
When, in case a return is required to be filed under the provisions of Article 19 or Article 32 paragraph 2, the owner of land has been changed befor such a return is filed, the return to be filed by the old owner shall be filed by the new owner.
第四十一條を次のように改める。
Article 41 shall be amended as follows:
第四十一條　質権又は百年より長い存続期間の定がある地上権の目的たる土地に関し第十八條、第十九條、第三十二條又は前條の規定によりなすべき申告については、土地台帳に登録された質権者又は地上権者を土地所有者とみなす。
Article 41.　With respect to returns required to be ffled under the provisions of Article 18, 19, 32 or the preceding Article concerning a land which is the object of a pledge, or of superficies with a lasting period for more than one hundred years, the pledgee or superficiary registered in the land ledger shall be regarded as the owner of land.
第四十一條の次に次の二條を加える。
Next to Article 41 there shall be added the following two Articles:
第四十一條の二　法令により登記名義人又はその相続人に代り不動産の表示若しくは登記名義人の表示の変更の登記又は相続による権利の移転の登記を申請し又は嘱託する場合において必要があるときは、その登記の申請又は嘱託をなすべき者は、登記名義人又はその相続人に代りこの法律による申告をすることができる。
Article 41-(2).　When necessary, in cases where the registration of a change in the indication of immovables or in the indication of the person in whose name the registration is made, or the registration of the transfer of right due to succession is applied for or commissioned on behalf of the person in whose name the registration is made or his successor in accordance with Laws and Orders, the person liable to make application or commission for registration may file a return under this Law on behalf of the person in whose name the registration is made or his successor.
第四十一條の三　この法律の規定による申告は、当該土地の所在地の市町村長を経由してすることもできる。但し、不動産登記法（明治三十二年法律第二十四号）第三十九條ノ二又は第八十條ノ二の規定が適用される申告については、この限りでない。
Article 41-(3).　A return to be filed under the provisions of this Law may also be filed through the mayor or headman of the city, town or village where the land concerned is located;provided that this shall not apply to returns to which the provisions of Article 39-(2) or 80-(2) of the Immovables Registration Law (Law No.24 of 1899) shall apply.
前項の規定により当該市町村長が申告書を受け取つたときは、その時においてその申告書が登記所に提出されたものとみなす。
When the mayor or headman of the city, town or village concerned receives a return in accordance with the provisions of the preceding paragraph, the return shall be regarded as having been filed with the registry office at that time.
第四十二條に次の一項を加える。
The following one paragraph shall be added to Article 42:
前項の規定による検査又は質問をなすときは、当該官吏は、その身分を示す証票を携帶し、関係人の請求があるときは、これを呈示しなければならない。
When making an investigation or putting a question in accordance with the provisions of the preceding paragraph, the official concerned shall carry on his person an identification card and show it on request by the person concerned.
第四十三條を次のように改める。
Article 43 shall be amended as follows:
第四十三條　東京都の区の存する区域又は特別市においては、この法律中市又は市長に関する規定は、それぞれ東京都若しくは特別市又は東京都知事若しくは特別市の市長にこれを準用する。但し、地方税法第七百三十六條第一項の規定により特別区が特別区税として固定資産税を課する場合には、当該特別区においては、それぞれ特別区又は特別区の区長に準用する。
Article 43.　In the case of the district of Tokyo-To where wards exist, or of special cities, the provisions concerning cities or city-mayors in this Law shall apply mutatis mutandis to Tokyo-To or special cities, or to the Governor of Tokyo-To or mayors of special cities respectively. However, in case a special ward levies fixed assets tax as a special ward tax under the provisions of Article 736 paragraph 1 of the Local Tax Law, the said provisions shall apply mutatis mutandis to special wards or headmen of special wards respectively so far as the special ward is concerned.
全部事務組合については、これを一町村とみなしてこの法律を適用する。
A town or village union which manages all the affairs of member towns or villages shall be regarded as one town or village in the application of this Law.
第四十三條の次に次の三條を加える。
Next to Article 43, there shall be added the following three Articles:
第四十三條の二　土地の所有権、質権又は地上権の得喪変更に関する事項は、左に掲げる場合を除く外、その登記をした後でなければ、土地台帳にこれを登録しない。
Article 43-(2).　Matters relating to the acquisition, loss or change of ownership, pledge or superficies on land shall not be entered in he land ledger unless after they have been registered, except in the following cases:
一　あらたに土地台帳に登録すべき土地を生じたとき
(1)　When a land comes to be newly entered in the land ledger;
二　未登記の土地が收用されたとき
(2)　When an unregistered land has been expropriated;
三　未登記の土地が土地台帳に登録することを要しない土地となつたとき
(3)　When unregistered land has become such land as is nut required to be entered in the land ledger;
四　土地が滅失したとき
(4)　When land has been destroyed.
前項に規定する事項につき登記をしたときは、登記所は、これに基き所要の事項を土地台帳に登録しなければならない。
When registration has been made of the matters as provided for in the preceding paragraph, the registry office shall enter necessary matters in the land ledger based thereon.
第四十三條の三　收用により未登記の土地の所有権を取得したときは、起業者は、その旨を登記所に申告しなければならない。
Article 43-(3).　When the ownership of unregistered land has been acquired by expropriation, the promotor of the project shall return the same to the registry office.
第四十三條の四　この法律に定めるものの外、土地台帳の登録に関する細則その他この法律の執行について必要な事項は、法務府令でこれを定める。
Article 43-(4).　The detailed regulations relating to the registration in the land ledger and other matters necessary for the enforcement of this Law, other than those laid down in this Law, shall be provided for by the Attorney-General's Office Ordinance.
第六章を第五章とする。
"Chapter VI" shall be amended as "Chapter V."
第四十五條中「第四十二條」の下に「第一項」を加え、「五百円以下の罰金」を「六月以下の懲役又は十万円以下の罰金」に改める。
In Article 45, next to "Art.42" there shall be added "par.1," and "be fined not exceeding 500 yen" shall be amended as "be punished with penal servitude not exceeding six months or a fine not exceeding 100,000 yen."
第四十六條を次のように改める。
Article 46 shall be amended as follows:
第四十六條　削除
Article 46.　Deleted.
第四十七條中「第三十二條又は第四十條の規定により」を「第三十二條第一項又は第四十條第一項の規定による」に、「二百円」を「一万円」に改める。
In Article 47, "in accordance with the provisions of Art.32 or Art.40," and "200 yen" shall be amended as "as provided for in Art.32 par.1, or Art.40 par.1" and "10,000 yen" respectively.
附則第七條から第十三條までを削る。
Article 7 to Article 13 inclusive in Supplementary Provisions shall be deleted.
第二條　家屋台帳法（昭和二十二年法律第三十一号）の一部を次のように改正する。
Article 2.　The House Ledger Law (Law No.31 of 1947) shall be partially amended as follows:
家屋台帳法目次中「第二章　賃貸価格の調査及び決定」を削り、「第三章」を「第二章」に改め、「第四章　審査、訴願及び訴訟」を削り、「第五章」を「第三章」に、「第六章」を「第四章」に改める。
In the table of contents of the House Ledger Law, "Chapter II. Investigation and Determination of Rental Value" shall be deleted, "Chapter III" shall be amended as "Chapter II," "Chapter IV. Reinvestigation, Petition and Lawsuit" shall be deleted, and "Chapter V" and "Chapter VI" shall be amended as Chapter III "and" Chapter IV"respectively.
第一條中「明確に把握し、家屋税の課税標準たる賃貸価格の均衡適正を図る」を「明確にする」に改め、同條に次の一項を加える。
In Article 1, "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 value of houses," shall be amended as "their condition may be clarified," and the following one paragraph shall be added to the same Article:
前項の登録の事務は、当該家屋につき登記の事務を掌る登記所が、これを掌る。
The registration affairs mentioned in the preceding paragraph shall be taken charge of by the registry office which takes charge of the registration affairs with respect to the house concerned.
第三條第一項中「及び賃貸価格」を削り、同條第三項中「部分があるとき」の下に「又は第五條の規定により家屋の価格を記載しない部分と同條の規定により家屋の価格を記載すべき部分とがあるとき」を加え、同條第四項を削る。
In Article 3 paragraph 1, "and rental values" shall be deleted, in paragraph 3 of the same Article, next to "is partly shared by two or more owners" there shall be added "or has two parts concerning one of which the value of house is required to be entered in accordance with the provision of Article 5 and concerning the other of which the value of house is not required to be entered in accordance with the provisions of the same Article," and paragraph 4 of the same Article shall be deleted.
第四條から第六條までを次のように改める。
Articles 4 to 6 inclusive shall be amended as follows:
第四條　登記所は、家屋台帳を備え、左の事項を登録する。
Article 4.　The registry office shall have the house ledger and register the following matters therein:
一　家屋の所在
(1)　Location of house;
二　家屋番号
(2)　House-number;
三　種類、構造及び床面積
(3)　Type, structure and floor-space;
四　所有者の住所及び氏名又は名称
(4)　Domicile and name or title of owner.
家屋番号、種類、構造及び床面積の定め方に関しては、政令でこれを定める。
The method to determine house-number, type, structure and floor-space shall be laid down by Cabinet Order.
第五條　家屋台帳には、前條の規定により登録すべき事項の外、地方税法（昭和二十五年法律第二百二十六号）第四百三十六條の規定により市町村長が通知した家屋の価格を記載するものとする。但し、同法第三百四十八條の規定により地方税を課することができない家屋については、この限りでない。
Article 5.　In the house ledger there shall be entered, in addition to matters to be entered in accordance with the provision of the preceding Article, the value of house notified by the mayor or the headman of city, town or village in accordance with the provisions of Article 436 of the Local Tax Law (Law No.226 of 1950). However, the same shall not apply to houses which can not be subject to imposition of local tax under the provision of Article 348 of the Local Tax Law.
第六條　家屋の異動があつた場合においては、家屋番号、種類、構造及び床面積は、家屋所有者の申告により、申告がないとき又は申告を不相当と認めるときは、登記所の調査により、登記所がこれを定める。
Article 6.　In the case of changes in the status of a house, the registry office shall determine the house-number, type, structure and floor-space on the basis of the return filed by the owner of the house, or on the basis of the investigation of the registry office, if the return is not filed or the registry office deems the return improper.
「第二章　賃貸価格の調査及び決定」を削る。
"Chapter II. Investigation and Determination of Rental Value" shall be deleted.
第七條から第十三條までを次のように改める。
Articles 7 to 13 inclusive shall be amended as follows:
第七條乃至第十三條　削除
Articles 7 to 13 inclusive.　Deleted.
第三章を第二章とし、同章を次のように改める。
Chapter III shall be amended as Chapter II and the same Chapter shall be amended as follows:
第二章　家屋の異動
Chapter II Changes in Status of Houses
第十四條　家屋台帳に登録することを要しない家屋の全部若しくは一部が家屋台帳に登録すべきものとなつたとき、第五條の規定により家屋の価格を記載すべき家屋を建築し若しくは増築したとき又は同條の規定により家屋の価格を記載しない家屋の全部若しくは一部が同條の規定により家屋の価格を記載すべきものとなつたときは、家屋所有者は、一箇月以内にその旨を登記所に申告しなければならない。
Article 14.　When the whole or a part of the house which is not required to be registered in the house ledger has become one which is required to be registered in the house ledger, when a house the value of which is required to be entered under the provision of Article 5 has been built or enlarged, or when the whole or a part of a house the value of which is not required to be entered under the same Article has become one the value of which is required to be entered under the same Article, the owner of the house shall file a return to that effect with the registry office within one month.
第十五條　第五條の規定により家屋の価格を記載しない家屋を建築し若しくは増築したとき、同條の規定により家屋の価格を記載すべき家屋の全部若しくは一部が同條の規定により家屋の価格を記載しないものとなつたとき又は家屋が滅失したときは、家屋所有者は、その旨を登記所に申告しなければならない。
Article 15.　When a house the value of which is not required to be entered under the provision of Article 5 has been built or enlarged, or when the whole or a part of a house the value of which is required to be entered under the provision of the same Article has become one the value of which is not required to be entered under the provision of the same Article, or when a house has been destroyed, the owner of the house shall file a return to that effect with the registry office.
第十六條　前二條に規定する場合の外、家屋の所在、種類若しくは構造の変更又は床面積の減少があつたときは、家屋所有者は、その旨を登記所に申告しなければならない。
Article 16.　When, except in the case as provided for in the preceding two Articles, there has been a change in the location, type or structure, or a decrease in the floor-space of a house, the owner of the house shall file a return to that effect with the registry office.
第十七條　一個の家屋を数個の家屋とし又は数個の家屋を一個の家屋としようとするときは、家屋所有者は、これを登記所に申告しなければならない。
Article 17.　When a house is desired to be divided into several houses, or several houses consolidated into one house, the owner of the house shall file a return to that effect with the registry office.
第十八條　削除
Article 18.　Deleted.
「第四章　審査、訴願及び訴訟」を「第三章　雑則」に改める。
"Chapter IV. Reinvestigation, Petition and Lawsuit" shall be amended as "Chapter III. Miscellaneous Provisions."
第十九條及び第二十條を次のように改める。
Articles 19 and 20 shall be amended as follows:
第十九條　第十四條の規定により申告をなすべき場合において、同條に定める申告期限内に家屋所有者の変更があつたときは、旧所有者がなすべき申告で所有者の変更があつた時にまだなしていなかつたものは、所有者の変更があつた日から一箇月以内に、新所有者からこれをなさなければならない。
Article 19.　When, in cases where a return is required to be filed under the provision of Article 14, there is a change of the owner of a house within the period for the filing of return laid down in the same Article, the return which is to be filed by the old owner but has not been filed by the time when the charge of owner takes place shall be filed by the new owner within one month from the day when the chang of owner takes place.
第十五條又は第十六條の規定により申告をなすべき場合において、申告前に家屋所有者の変更があつたときは、旧所有者がなすべき申告は、新所有者からこれをなさなければならない。
When, in cases where a return is to be filed under the provision of Article 15 or 16, there is a change of the owner of a house before such a return is filed, the return to be filed by the old owner shall be filed by the new owner.
第二十條　この法律の規定による申告は、当該家屋の所在地の市町村長を経由してすることもできる。但し、不動産登記法（明治三十二年法律第二十四号）第三十九條ノ二、第九十二條ノ二又は第百七條ノ二の規定が適用される申告については、この限りでない。
Article 20.　The return to be filed under the provisions of this Law may also be filed through the mayor or the headman of city, town or village having jurisdiction over the place where the house concerned is located, provided that the same shall not apply to returns to which the provisions of Article 39-(2), 92-(2) or 107-(2) of the Immovables Registration Law (Law No.24 of 1899) shall be applicable.
前項の規定により当該市町村長が申告書を受け取つたときは、その時においてその申告書が登記所に提出されたものとみなす。
When the mayor or the headman of the city, town or village concerned receives a return in accordance with the provisions of the preceding paragraph, the return shall be regarded as having been filed with the registry office at that time.
第二十一條を削る。
Article 21 shall be deleted.
「第五章　雑則」を削る。
"Chapter V. Miscellaneous Provisions" shall be deleted.
第二十二條及び第二十三條を削る。
Articles 22 and 23 shall be deleted.
第二十四條に次の一項を加え、同條を第二十一條とする。
The following one paragraph shall be added to Article 24, and the same Article shall be made Article 21:
前項の規定による質問又は検査をなすときは、当該官吏は、その身分を示す証票を携帶し、関係人の請求があるときは、これを呈示しなければならない。
When putting a question or making inspection in accordance with the provision of the preceding paragraph, the official concerned shall carry on his person an identification card and show it on request by the person concerned.
第二十五條を第二十二條とし、同條を次のように改める。
Article 25 shall be made Article 22 and the same Article shall be amended as follows:
第二十二條　土地台帳法（昭和二十二年法律第三十号）第三十七條の二、第三十八條、第三十九條、第四十一條の二、第四十三條の二及び第四十三條の三の規定は、家屋台帳の登録に関し、同法第三十七條の三の規定は、家屋台帳の閲覽又はその謄本の交付の請求について、同法第三十七條の四の規定は、家屋台帳の副本について、同法第四十三條の規定は、この法律の適用について、これを準用する。
Article 22.　The provisions of Articles 37-(2), 38, 39, 41-(2), 43-(2), and 43-(3) of the Land Ledger Law (Law No.30 of 1947) shall apply mutatis mutandis to registration in the house ledger, the provision of Article 37-(3) of the same Law to the request for the perusal of the house ledger or the delivery of a certified copy of it, the provision of Article 37-(4) of the same Law to a duplicate of the house ledger, and the provision of Article 43 of the same Law to the application of this Law.
第二十二條の次に次の一條を加える。
The following one Article shall be added next to Article 22:
第二十三條　この法律に定めるものの外、家屋台帳の登録に関する細則その他この法律の執行について必要な事項は、法務府令でこれを定める。
Article 23.　Except as provided for in this Law, the detailed regulations concerning the registration in the house ledger, and other matters necessary for the enforcement of this Law shall be provided for by the Attorney-General's Office Ordinance.
第二十六條を第二十四條とする。
Article 26 shall be made Article 24.
第六章を第四章とする。
Chapter VI shall be made Chapter IV.
第二十七條中「第二十四條」を「第二十一條第一項」に、「五百円以下の罰金」を「六月以下の懲役又は十万円以下の罰金」に改め、同條を第二十五條とする。
In Article 27, "Art.24" and "be fined not exceeding 500 yen" shall be amended as "Art.21 par.1" and "be punished with penal servitude for a period not exceeding six months or a fine not exceeding 100,000 yen" respectively, and the same Article shall be made Article 25.
第二十八條を削る。
Article 28 shall be deleted.
第二十九條中「第十四條」の下に「又は第十九條第一項」を加え、「二百円」を「一万円」に改め、同條を第二十六條とする。
In Article 29, next to "Art.14" there shall be added "or Art.19 par.1" , and "200 yen" shall be amended as "10,000 yen," and the same Article shall be made Article 26.
附則第五條から第九條までを削る。
Article 5 to Article 9 inclusive of the Supplementary Provisions shall be deleted.
第三條　不動産登記法の一部を次のように改正する。
Article 3.　The Immovables Registration Law shall be partially amended as follows:
第十一條を次のように改める。
Article 11 shall be amended as follows:
第十一條　削除
Article 11.　Deleted.
第三十九條の次に次の一條を加える。
The following one Article shall be added next to Article 39:
第三十九條ノ二　土地台帳法第三十七條の二（家屋台帳法第二十二條ニ於テ準用スル場合ヲ含ム）ノ規定ニ依ル土地台帳又ハ家屋台帳ニ登録セラレタル者ノ住所又ハ氏名若クハ名称ノ変更ノ申告ヲ為ス場合ニ於テ別ニ登録税法第二條第一項第二十号ノ規定ニ依ル登録税ヲ納付スルトキハ其申告ノ外ニ登記名義人ノ表示ノ変更ノ登記ノ申請アルモノト看做ス
Article 39-(2).　When, in the case of filing a return of the change of domicile or name or title of a person who are registered in the land ledger or house ledger under the provision of Article 37-(2) of the Land Ledger Law (including the case where it is applicable mutatis mutandis under Article 22 of the House Ledger Law), registration tax as provided for in Article 2 paragraph 1 item (20) of the Registration Tax Law is paid separately, it shall be regarded that an application for the registration of the change of indication of the person in whose name the registration is made has been made in addition to filing the said return.
前項ノ場合ニハ其申告書ヲ同項ノ登記ノ申請書ト看做ス
In the case as provided for in the preceding paragraph, the said return shall be regarded as an application for the registration as provided for in the same paragraph.
第四十九條に次の二号を加える。
The following two items shall be added to Article 49:
十　第七十九條、第九十一條、第百五條第一号又ハ第百六條第一号ノ規定ニ依リ登記ヲ申請スル場合ニ於テ申請書ニ記載シタル事項ガ土地台帳又ハ家屋台帳ト符合セザルトキ
(10)　When, in the case of making an application for registration in accordance with the provisions of Articles 79, 91,105 item (1) or 106 item (1), matters mentioned in the application do not correspond to the entry in the land ledger or the house-ledger;
十一　登記ノ申請ガ次條ノ規定ニ反スルトキ
(11)　When the application for registration is not in conformity with the provisions of the next Article.
第四十九條の次に次の一條を加える。
The following one Article shall be added next to Article 49:
第四十九條ノ二　登記簿ニ掲ゲタル不動産ノ表示ガ土地台帳又ハ家屋台帳ト符合セザル場合ニ於テハ其不動産ノ所有権ノ登記名義人ハ不動産ノ表示ノ変更ノ登記ヲ為スニ非ザレバ当該不動産ニ付他ノ登記ヲ申請スルコトヲ得ズ
Article 49-(2).　In case the indication of immovables entered in the registration book does not correspond to the entry in the land ledger or the house ledger, the person in whose name the ownership of the immovables is registered shall not apply for other registrations with respect to the immovables concerned unless after the change of the indication of the immovables has been registered.
登記簿ニ掲ゲタル登記名義人ノ表示ガ土地台帳又ハ家屋台帳ト符合セザル場合ニ於テハ其登記名義人ハ登記名義人ノ表示ノ変更ノ登記ヲ為スニ非ザレバ当該不動産ニ付他ノ登記ヲ申請スルコトヲ得ズ
In case the indication of the person in whose name the registration has been made in the registration book does not correspond to the entry in the land ledger or the house ledger, the said person in whose name the registration has been made shall not apply for other registrations with regard to the immovables concerned unless after the change of the indication of the person in whose name the registration has been made has been registered.
第八十條中「記載シ且土地台帳謄本ヲ添附スルコトヲ要ス」を「記載スルコトヲ要ス」に改める。
In Article 80, "must be specified, and a copy of the Land Book must be annexed" shall be amended as "shall be entered in the application."
第八十條の次に次の一條を加える。
The following one Article shall be added next to Article 80:
第八十條ノ二　土地台帳法第十八條、第十九條若クハ第三十二條ノ規定ニ依ル申告ニシテ地目ノ変更ニ関スルモノ、同法第十九條ノ規定ニ依ル土地ノ滅失ノ申告又ハ同法第二十六條ノ規定ニ依ル土地ノ分筆若クハ合筆ノ申告ヲ為ス場合ニ於テ別ニ登録税法第二條第一項第二十号ノ規定ニ依ル登録税ヲ納付スルトキハ其申告ノ外ニ地目ノ変更、土地ノ滅失又ハ土地ノ分合ノ登記ノ申請アルモノト看做ス
Article 80-(2).　When, in the case of filing a return in accordance with the provisions of Article 18, 19 or 32 of the Land Ledger Law, which is related to the change of category of land, a return of the destruction of land in accordance with the provisions of Article 19 of the same Law, or a return of the division or fusion of land in accordance with the provision of Article 26 of the same Law, registration tax is separately paid in accordance with the provisions of Article 2 paragraph 1 item (20) of the Registration Tax Law, it shall be regarded that the registration of the change of category of land, destruction of land or division or fusion of land has been applied for in addition to the said return.
前項ノ場合ニハ其申告書ヲ同項ノ登記ノ申請書ト看做ス此場合ニ於テハ前條ノ規定ニ拘ラズ土地ノ新番号ヲ記載スルコトヲ要セズ
In the case as provided for in the preceding paragraph, the said return shall be regarded as an application for the registration as provided for in the said paragraph, in which case, notwithstanding the provisions of the preceding Article, the new number of land is not required to be entered.
第九十條を次のように改める。
Article 90 shall be amended as follows:
第九十條　第八十條ノ二ノ場合ニ於テハ登記簿ノ記載ハ土地台帳ノ登録アリタル後之ヲ為スコトヲ要ス
Article 90.　In the case as provided for in Article 80-(2), the entry in the registration book shall be made after the registration in the land ledger has been made.
前項ノ場合ニ於テ土地ノ番号ノ変更アリタルトキハ土地台帳ニ基キ登記簿ニ新番号ヲ記載スルコトヲ要ス
When, in the case as provided for in the preceding paragraph, there has been a change in the number of land, the new number shall be entered in the registration book based on the land ledger.
第九十一條第一項中「其番号」の下に「、種類」を加える。
In Article 91 paragraph 1, next to "its number" there shall be added ", type."
第九十二條中「、新番号」の下に、「、新種類」を加え、「記載シ且建物ノ番号ノ変更ノ登記ヲ申請スル場合ヲ除ク外家屋台帳謄本ヲ添附スルコトヲ要ス」を「記載スルコトヲ要ス」に改める。
In Article 92, next to ", the new number" there shall be added ", the new type," and ", and except in the case of an application for the registration of a change in the number of a building, a copy of the House Book must be annexed" shall be deleted.
第九十二條の次に次の一條を加える。
The following one Article shall be added next to Article 92:
第九十二條ノ二　家屋台帳法第十四條若クハ第十五條ノ規定ニ依ル附属家屋ノ建築、家屋ノ増築若クハ滅失ノ申告、同法第十六條ノ規定ニ依ル家屋ノ所在、種類若クハ構造ノ変更若クハ床面積ノ減少ノ申告又ハ同法第十七條ノ規定ニ依ル家屋ノ合併若クハ分割ニ関スル申告ヲ為ス場合ニ於テ別ニ登録税法第二條第一項第二十号ノ規定ニ依ル登録税ヲ納付スルトキハ其申告ノ外ニ附属建物ノ新築、建物ノ建坪ノ増減、建物ノ滅失、其敷地ノ番号、其種類若クハ構造ノ変更又ハ建物ノ分合ノ登記ノ申請アルモノト看做ス
Article 92-(2).　When, in the case of filing a return of the construction of an attached house, extention to or destruction of a house in accordance with the provision of Article 14 or 15 of the House Ledger Law, a return of the chage of the location, type or structure of the house or of the decrease in the floorspace thereof in accordance with the provision of Article 16 of the same Law, or a return relating to the fusion of houses or the division of a house in accordance with the provisions of Article 17 of the same Law, registration tax is separately paid in accordance with the provision of Article 2 paragraph 1 item (20) of the Registration Tax Law, it shall be regarded that an application for the registration of the new construction of an attached building, of the increase or decrease of the floor-space of the building, of the destruction of a building, of the change of the number of its building site, type or structure of the building, or of the fusion of buildings or the division of a building has been made in addition to filing the said return.
前項ノ場合ニハ其申告書ヲ同項ノ登記ノ申請書ト看做ス此場合ニ於テハ前條ノ規定ニ拘ラズ新家屋番号ヲ記載スルコトヲ要セズ
In the case as provided for in the preceding paragraph, the said return shall be regarded as an application for the registration as provided for in the same paragraph, in which case, notwithstanding the provisions of the preceding Article, the new house-number is not required to be entered.
第九十三條中「其構造」を「其種類若クハ構造」に改める。
In Article 93, "its structure" shall be amended as "its type or structure."
第百條中「附属建物ノ」の下に「種類若クハ」を加える。
In Article 100, before "construction" there shall be added "type or."
第百條ノ二を次のように改める。
Article 100-(2) shall be amended as follows:
第百條ノ二　行政区画又ハ字ノ変更ニ伴ヒ土地ノ番号又ハ家屋番号ノ変更アリタルトキハ登記所ハ遅滯ナク土地台帳又ハ家屋台帳ニ基キ登記用紙中表示欄ニ変更ノ登記ヲ為スコトヲ要ス
Article 100-(2).　When there has been a change in the land-number or house-number, as a consequence of the change in the area of administrative jurisdiction or "aza" , the registry office shall without delay register the change in the indication column of the registration from based on the land ledger or the house ledger.
第百二條ノ二を次のように改める。
Article 102-(2) shall be amended as follows:
第百二條ノ二　第九十二條ノ二ノ場合ニ於テハ登記簿ノ記載ハ家屋台帳ノ登録アリタル後之ヲ為スコトヲ要ス
Article 102-(2).　In the case of Article 92-(2), the entry in the registration book shall be made after registration has been made in the house ledger.
前項ノ場合ニ於テ家屋番号ノ変更アリタルトキハ家屋台帳ニ基キ登記簿ニ新家屋番号ヲ記載スルコトヲ要ス
When, in the case mentioned in the preceding paragraph, there has been change in the house-number, the new house-number shall be entered in the registration book based on the house ledger.
第百五條第一号を次のように改める。
Article 105 item (1) shall be amended as follows:
一　土地台帳ニ自己又ハ被相続人ガ所有者トシテ登録セラレタル者
(1)　The person himself or the person to be succeeded to, who is registered as the owner in the land ledger.
第百六條第一号を次のように改める。
Article 106 item (1) shall be amended as follows:
一　家屋台帳ニ自己又ハ被相続人ガ所有者トシテ登録セラレタル者
(1)　The person himself or the person to be succeeded to, who is registered as the owner in the house ledger.
第百七條の次に次の一條を加える。
The following one Article shall be added next to Article 107:
第百七條ノ二　家屋台帳法第十四條又ハ第十五條ノ規定ニ依ル家屋ノ建築ノ申告ヲ為ス場合ニ於テ別ニ登録税法第二條第一項第四号ノ規定ニ依ル登録税ヲ納付スルトキハ其申告ノ外ニ第百六條第一号ノ規定ニ依ル所有権ノ登記ノ申請アルモノト看做ス
Article 107-(2).　When, in the case of filing a return of the construction of a house in accordance with the provision of Article 14 or 15 of the House Ledger Law, registration tax is separately paid pursuant to the provision of Article 2 paragraph 1 item (4) of the Registration Tax Law, it shall be regarded that an application for the registration of ownership in accordance with the provision of Article 108 item (1) has been made in addition to the said return.
前項ノ場合ニハ其申告書ヲ同項ノ登記ノ申請書ト看做ス此場合ニ於テハ第三十七條第二項ノ規定ハ之ヲ適用セズ
In the case as provided for in the preceding paragraph, the said return shall be regarded as an application for the registration as provided for in the same paragraph, in which case the provision of Article 37 paragraph 2 shall not apply.
第百八條の次に次の一條を加える。
The following one Article shall be added next to Article 108:
第百八條ノ二　第百二條ノ二第一項ノ規定ハ第百七條ノ二ノ場合ニ之ヲ準用ス
Article 108-(2).　The provision of Article 102-(2) paragraph 1 shall apply mutatis mutandis in the case of Article 107-(2).
前項ノ場合ニ於テハ家屋台帳ニ基キ登記簿ニ家屋番号ヲ記載スルコトヲ要ス
In the case as provided for in the preceding paragraph, the house-number shall be entered in the registration book based on the house ledger.
第百十條中「規定ニ依リテ証明ヲ為スコトヲ要セズ」を「規定ニ依ルコトヲ要セズ」に改める。
In Article 110, "the evidence as provided for in Art.105 or Art.106 need not be produced" shall be amended as "the application of the provision of Art.105 or Art.106 is not required."
第四條　不動産登記法中改正法律（昭和十七年法律第六十六号）の一部を次のように改正する。
Article 4.　The Law for Partial Amendment to the Immovables Registration Law (Law No.66 of 1942) shall be partially amended as follows:
附則第二項から第五項までを削る。
Paragraphs 2 to 5 inclusive of the Supplementary Provisions shall be deleted.
第五條　法務府設置法（昭和二十二年法律第百九十三号）の一部を次のように改正する。
Article 5.　The Law for Establishment of Attorney-General's Office (Law No.193 of 1947) shall be partially amended as follows:
第八條第三項中第五号を第六号とし、以下順次一号ずつ繰り下げ、第五号として次の一号を加える。
In Article 8 paragraph 3, item (5) shall be made item (6), and each item number thereafter shall be carried down in order, and the following one item shall be added as item (5):
五　土地台帳及び家屋台帳に関する事項
(5)　Matters concerning the land ledger and the house ledger.
第十三條の二第一項中「第七号」を「第八号」に改める。
In Article 13-(2) paragraph 1, item (7) shall be made item (8).
第六條　民事訴訟法（明治二十三年法律第二十九号）の一部を次のように改正する。
Article 6.　The Code of Civil Procedure (Law No.29 of 1890) shall be partially amended as follows:
第六百四十三條第一項第三号中「、土地台帳ニ登録シタル賃貸価格」を削る。
In Article 643 paragraph 1 item (3), "its rental value as entered in the Land Ledger," shall be deleted.
附　則
Supplementary Provisions:
（施行期日）
(Date of Enforcement)
１　この法律は、地方税法施行の日から施行する。
1.　This Law shall come into force as from the day of enforcement of the Local Tax Law.
（家屋台帳法に関する経過規定）
(Transitional Provisions concerning House Ledger Law)
２　家屋台帳法は、改正後の同法第五條の規定により家屋の価格を記載しない家屋には、当分の間適用しない。
2.　The House Ledger Law shall not apply, for the time being, to the houses the value of which is not required to be entered in accordance with the provision of Article 5 of the same Law as amended.
３　従前の家屋台帳法附則第六條の家屋については、当分の間、政令の定めるところにより家屋台帳法を適用しないことができる。
3.　With regard to the house as provided for in Article 6 of the Supplementary Provisions of the former House Ledger Law, the House Ledger Law may not apply, for the time being, in accordance with the provisions to be laid down by Cabinet Order.
（土地台帳法及び家屋台帳法に関する経過規定）
(Transitional Provisions concerning Land Ledger Law and House Ledger Law)
４　従前の土地台帳、家屋台帳及びその副本は、改正後の規定による土地台帳、家屋台帳及びその副本とみなす。
4.　The former land ledger, house ledger and the duplicate thereof shall be regarded as the land ledger, house ledger and the duplicate thereof under the Laws as amended.
５　従前の土地台帳法又は家屋台帳法によつてした審査の請求、訴願及び訴訟に関しては、この法律施行後でも、なお従前の例による。
5.　With regard to the application for reinvestigation, petition and lawsuit made under the former Land Ledger Law or House Ledger Law, the provisions heretofore in force shall apply even after the enforcement of this Law.
６　この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
6.　With regard to the application of the penal provisions to an act committed prior to the enforcement of this Law, the provisions heretofore in force shall apply.
７　従前の土地台帳法又は家屋台帳法により賃貸価格を定めるべき旨の定のある土地又は家屋で改正後の土地台帳法第九條の規定により土地の価格を記載しない土地又は改正後の家屋台帳法第五條の規定により家屋の価格を記載しない家屋となつたものについては、当該土地又は家屋の所有者は、政令で定める事項を登記所に申告しなければならない。
7.　With respect to the land or house which, under the former Land Ledger Law or House Ledger Law, is prescribed as one the rental value of which is required to be fixed, but has turned into land the value of which is not required to be entered under the provisions of Article 9 of Land Ledger Law as amended or into house the value of which is not required to be entered under the provision of Article 5 of House Ledger Law as amended, the owner of the said land or house shall file a return of the matters laid down by Cabinet Order with the registry office.
（不動産登記法に関する経過規定）
(Transitional Provisions concerning Immovables Registration Law)
８　この法律の施行の際登記用紙中表示欄に家屋番号の記載のない建物で家屋台帳に登録されているものについて、この法律の施行後最初に登記をする場合には、登記官吏は、家屋台帳に基き同欄に家屋番号を記載しなければならない。
8.　In case, with respect to the house which has not an entry of its house-number in the indication column of the registration form but is registered in the house ledger at the time of enforcement of this Law, a registration is made for the first time after the enforcement of this Law, the registrar shall enter the house-number in the said column based on the house ledger.
９　第二項の規定により家屋台帳法を適用しない建物に関する登記については、当分の間、なお従前の例による。
9.　With regard to the registration of the house to which House Ledger Law does not apply in accordance with the provision of paragraph 2, the provision heretofore in force shall apply for the time being.
10　家屋台帳に登録することを要しない建物が家屋台帳に登録すべきものとなつたときは、登記官吏は、家屋台帳に基き登記用紙中表示欄に家屋番号を記載しなければならない。
10.　In cases where a house which is not required to be registered in the house ledger has turned into one which is required to be entered in the house ledger, the registrar shall enter the house number in the indication column of the registration form based on the house ledger.
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法務総裁　大橋武夫
Attorney-General　OHASHI Takeo
大蔵大臣　池田勇人
Minister of Finance　IKEDA Hayato
農林大臣　広川弘禪
Minister of Agriculture and Forestry　HIROKAWA Kozen