A prefecture may not impose automobile tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agencies.
A prefecture may not impose automobile tax on those, among the motor vehicles owned by the Japanese Red Cross Society, that are ambulances and the like used directly for its principal business and are specified by Prefectural Ordinance.
道府県は、日本赤十字社が所有する自動車のうち直接その本来の事業の用に供する救急自動車その他これに類するもので道府県の条例で定めるものに対しては、自動車税を課することができない。
A prefecture may not impose automobile tax on motor vehicles for official use among those owned by the armed forces of a contracting state (meaning the armed forces of that contracting state located within Japan (meaning the area where this Act is enforced) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan under a facilitation agreement (meaning, of the treaties and other international agreements between Japan and a contracting state concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state other than Japan that provide for matters concerning exemption from Japanese taxes, those specified by Cabinet Order)).
道府県は、締約国軍隊（円滑化協定（我が国の自衛隊と我が国以外の締約国の軍隊との間における相互のアクセス及び協力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊をいう。）が所有する自動車のうち公用に供するものに対しては、自動車税を課することができない。
Read this with the articles around it
national university corporations, etc.machine translation
「国立大学法人等」
National university corporations (国立大学法人) and inter-university research institute corporations (大学共同利用機関法人).
Defined inArticle 25, paragraph (1), item (i)
tax-exempt incorporated administrative agencymachine translation
「非課税独立行政法人」
An incorporated administrative agency (独立行政法人) whose capital is by law wholly contributed by the State, or a similar one, all of whose operations were taken over from the State and which the Minister for Internal Affairs and Communications (総務大臣) has designated.
Defined inArticle 25, paragraph (1), item (i)
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.