Where a person liable for automobile tax has no address, residence, office or place of business (hereinafter in this paragraph referred to as "address, etc.") in the prefecture in which the person bears tax liability, the person must, in order to have all matters concerning tax payment handled, either designate a tax agent from among persons who have an address, etc. within an area specified by the Prefectural Ordinance of that prefecture and report this to the prefectural governor, or apply to the prefectural governor for approval of designating as a tax agent a person who has an address, etc. outside that area and is in a convenient position to handle those matters, and obtain that approval. The same applies when changing or intending to change a tax agent.
自動車税の納税義務者は、納税義務を負う道府県内に住所、居所、事務所又は事業所（以下この項において「住所等」という。）を有しない場合には、納税に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合も、同様とする。
Notwithstanding the provisions of the preceding paragraph, a person liable for tax is not required to designate a tax agent if the person has applied to the prefectural governor for, and received, a certification that there is no impediment to ensuring the collection of the automobile tax pertaining to that person liable for tax.
前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る自動車税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
Read this with the articles around it
address, etc.machine translation
「住所等」
An address (住所), residence (居所), office (事務所) or place of business (事業所) of a taxpayer or special collector (特別徴収義務者) in the prefecture; one with none there must appoint a tax administrator (納税管理人) to handle its tax affairs.
Short name set inArticle 151, paragraph (1)· applies only in this paragraph
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.