Law for Partial Amendments to the Land Ledger Law, etc.
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

審議経過

I hereby promulgate the Law for Partial Amendments to the Land Ledger Law, etc.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the seventh month of the twenty-fifth year of Showa (July 31, 1950)
Prime Minister　YOSHIDA Shigeru
Law No.227
Law for Partial Amendments to the Land Ledger Law, etc.
Article 1.　The Land Ledger Law (Law No.30 of 1947) shall be partially amended as follows:
"Government" shall be amended as "registry office."
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."
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:
The registration affairs mentioned in the preceding paragraph shall be handled by the registry office handling registration affairs in respect of the land concerned.
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" :
(1)　Land owned by To, Do, Fu and prefectures, special cities, cities, towns, villages, special wards, unions of the foregoing or property wards;
(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.
In Article 4, ", acreage, and rental value" shall be amended as "and acreage," and the proviso to the same Article shall be deleted.
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.
Article 9 shall be amended as follows:
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.
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.
"Chapter II. Investigation and Determination of Rental Value" shall be deleted.
Articles 11 to 17 inclusive shall be amended as follows:
Articles 11 to 17.　Deleted.
Chapter III shall be made Chapter II.
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.
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."
Articles 23 and 24 shall be amended as follows:
Articles 23 and 24.　Deleted.
In Article 27, item (3) shall be amended as follows:
3.　In cases where a piece of unregistered land is partially expropriated and is owned by two or more part owners.
Article 30 shall be amended as follows:
Article 30.　Deleted.
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."
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:
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.
In Article 33, "and the rental value" shall be deleted.
In Article 34, "the rental value" shall be amended as "the category of land."
Chapter IV shall be deleted.
Chapter IV-2 shall be Chapter III.
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.
Article 37-(3) shall be deleted.
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.
Article 37-(5) shall be deleted.
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.
Articles 37-(7) to 37-(12) inclusive shall be deleted.
Chapter V shall be made Chapter IV, and in the same Chapter, the following three Articles shall be added before Article 38:
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.
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.
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.
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.
Articles 38 and 39 shall be amended as follows:
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.
The registry office shall, when it has found an error in a registration in the land ledger, rectify it.
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.
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.
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:
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.
Article 41 shall be amended as follows:
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.
Next to Article 41 there shall be added the following two Articles:
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.
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.
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.
The following one paragraph shall be added to Article 42:
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.
Article 43 shall be amended as follows:
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.
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.
Next to Article 43, there shall be added the following three Articles:
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:
(1)　When a land comes to be newly entered in the land ledger;
(2)　When an unregistered land has been expropriated;
(3)　When unregistered land has become such land as is nut required to be entered in the land ledger;
(4)　When land has been destroyed.
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.
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.
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.
"Chapter VI" shall be amended as "Chapter V."
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."
Article 46 shall be amended as follows:
Article 46.　Deleted.
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.
Article 7 to Article 13 inclusive in Supplementary Provisions shall be deleted.
Article 2.　The House Ledger Law (Law No.31 of 1947) shall be partially amended as follows:
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.
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:
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.
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.
Articles 4 to 6 inclusive shall be amended as follows:
Article 4.　The registry office shall have the house ledger and register the following matters therein:
(1)　Location of house;
(2)　House-number;
(3)　Type, structure and floor-space;
(4)　Domicile and name or title of owner.
The method to determine house-number, type, structure and floor-space shall be laid down by Cabinet Order.
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.
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.
"Chapter II. Investigation and Determination of Rental Value" shall be deleted.
Articles 7 to 13 inclusive shall be amended as follows:
Articles 7 to 13 inclusive.　Deleted.
Chapter III shall be amended as Chapter II and the same Chapter shall be amended as follows:
Chapter II Changes in Status of Houses
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.
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.
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.
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.
Article 18.　Deleted.
"Chapter IV. Reinvestigation, Petition and Lawsuit" shall be amended as "Chapter III. Miscellaneous Provisions."
Articles 19 and 20 shall be amended as follows:
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.
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.
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.
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.
Article 21 shall be deleted.
"Chapter V. Miscellaneous Provisions" shall be deleted.
Articles 22 and 23 shall be deleted.
The following one paragraph shall be added to Article 24, and the same Article shall be made Article 21:
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.
Article 25 shall be made Article 22 and the same Article shall be amended as follows:
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.
The following one Article shall be added next to Article 22:
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.
Article 26 shall be made Article 24.
Chapter VI shall be made Chapter IV.
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.
Article 28 shall be deleted.
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.
Article 5 to Article 9 inclusive of the Supplementary Provisions shall be deleted.
Article 3.　The Immovables Registration Law shall be partially amended as follows:
Article 11 shall be amended as follows:
Article 11.　Deleted.
The following one Article shall be added next to Article 39:
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.
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.
The following two items shall be added to Article 49:
(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;
(11)　When the application for registration is not in conformity with the provisions of the next Article.
The following one Article shall be added next to Article 49:
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.
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.
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."
The following one Article shall be added next to Article 80:
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.
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.
Article 90 shall be amended as follows:
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.
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.
In Article 91 paragraph 1, next to "its number" there shall be added ", type."
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.
The following one Article shall be added next to Article 92:
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.
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.
In Article 93, "its structure" shall be amended as "its type or structure."
In Article 100, before "construction" there shall be added "type or."
Article 100-(2) shall be amended as follows:
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.
Article 102-(2) shall be amended as follows:
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.
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.
Article 105 item (1) shall be amended as follows:
(1)　The person himself or the person to be succeeded to, who is registered as the owner in the land ledger.
Article 106 item (1) shall be amended as follows:
(1)　The person himself or the person to be succeeded to, who is registered as the owner in the house ledger.
The following one Article shall be added next to Article 107:
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.
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.
The following one Article shall be added next to Article 108:
Article 108-(2).　The provision of Article 102-(2) paragraph 1 shall apply mutatis mutandis in the case of Article 107-(2).
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.
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."
Article 4.　The Law for Partial Amendment to the Immovables Registration Law (Law No.66 of 1942) shall be partially amended as follows:
Paragraphs 2 to 5 inclusive of the Supplementary Provisions shall be deleted.
Article 5.　The Law for Establishment of Attorney-General's Office (Law No.193 of 1947) shall be partially amended as follows:
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):
(5)　Matters concerning the land ledger and the house ledger.
In Article 13-(2) paragraph 1, item (7) shall be made item (8).
Article 6.　The Code of Civil Procedure (Law No.29 of 1890) shall be partially amended as follows:
In Article 643 paragraph 1 item (3), "its rental value as entered in the Land Ledger," shall be deleted.
Supplementary Provisions:
(Date of Enforcement)
1.　This Law shall come into force as from the day of enforcement of the Local Tax Law.
(Transitional Provisions concerning House Ledger Law)
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.　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.
(Transitional Provisions concerning Land Ledger Law and House Ledger Law)
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.　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.　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.　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.
(Transitional Provisions concerning Immovables Registration Law)
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.　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.　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.
Prime Minister　YOSHIDA Shigeru
Attorney-General　OHASHI Takeo
Minister of Finance　IKEDA Hayato
Minister of Agriculture and Forestry　HIROKAWA Kozen