In recent years, using the data of property tax ledger has come to be expected for reducing the unknown landowner problem. However, there are few studies on the property tax ledger itself. Therefore, this study analyzed the maintenance situation of the property tax ledger quantitatively with an actual data in Kirishima City, Kagoshima Pref. The results show that only 1 percent had been updated and more than half had not, except for the “obvious”landowner data. Property rights system needs to be amended in order to solve the unknown landowner problem.