Article 157Assessment in Connection with the Arising or Extinction of Tax Liability for Automobile Tax

①Automobile tax is imposed, on a monthly basis, on a person on whom tax liability has arisen after the assessment date for automobile tax prescribed in Article 155 (hereinafter in this Article and paragraph (3) of the following Article referred to as the "assessment date"), starting from the month following the month in which the liability arose.

②Automobile tax is imposed, on a monthly basis, on a person whose tax liability has been extinguished after the assessment date, up to the month in which it was extinguished.

③Where, after the assessment date, there is a change in the automobile tax rate to be applied due to a change in the use or other specifications of a motor vehicle, the person liable for the automobile tax imposed on that motor vehicle is to be charged automobile tax for the fiscal year concerned at the automobile tax rate that was to be applied before the change.

④Where, after the assessment date, the principal storage location of a motor vehicle is changed from one prefecture to another or there is a change of owner of a motor vehicle, paragraphs (1) and (2) apply by deeming that the change was made on the last day of the fiscal year concerned. However, this does not apply where, in the case of a change of owner, either the owner before the change or the owner after the change is not subject to automobile tax on that motor vehicle under the provisions of laws and regulations other than this paragraph.