Automobile tax must be collected by the method of ordinary collection.
自動車税の徴収については、普通徴収の方法によらなければならない。
The tax notice to be delivered to a taxpayer when intending to collect automobile tax by the method of ordinary collection must be delivered to the taxpayer by 10 days before the due date for payment at the latest.
With respect to the collection of automobile tax imposed under paragraph (1) of the preceding Article on a motor vehicle for which an application for new registration prescribed in Article 7, paragraph (1) of the Road Transport Vehicle Act (hereinafter in the following paragraph, the following Article and Article 160, paragraph (1) referred to as "new registration") has been made, notwithstanding paragraph (1), the method of collection by stamps must be used only where the tax liability arises during the period from after the assessment date until the last day of February of the following year.
Where a prefecture intends to collect automobile tax by the method of collection by stamps under the preceding paragraph, it must have the taxpayer pay the tax, when the taxpayer applies for new registration, by affixing stamps issued by that prefecture to the return or report to be submitted under Article 160, paragraph (1). In this case, in accordance with the Prefectural Ordinance of that prefecture, the stamps may be replaced by having an amount equivalent to the face value of the stamps indicated on a stamp fee receiving meter, or by affixing a tax-paid seal after receiving payment of cash equivalent to the face value of the stamps.
Where a taxpayer has affixed stamps under the preceding paragraph, a prefecture must clearly cancel them with the seal of that prefecture, across the paper on which the stamps are affixed and the pattern of the stamps.
道府県は、前項の規定により納税者が証紙を貼つた場合には、当該証紙を貼つた紙面と当該証紙の彩紋とにかけて当該道府県の印で判明にこれを消さなければならない。
The handling of the stamps referred to in paragraph (4) must be provided for by the Prefectural Ordinance of that prefecture.
第四項の証紙の取扱いに関しては、当該道府県の条例で定めなければならない。
Where, because of the failure to submit the return or report referred to in paragraph (4), automobile tax cannot be collected by the method of collection by stamps under paragraph (3), the collection of that automobile tax must be by the method of ordinary collection.
Read this with the articles around it
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
collection by stampsmachine translation
「証紙徴収」
A local government's having local tax paid with stamps (証紙) it issues, without issuing a tax notice (納税通知書).
Defined inArticle 1, paragraph (1), item (xiii)· applies throughout the law
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)
assessment datemachine translation
「賦課期日」
The assessment date of the automobile tax (自動車税), which Article 155 sets as 1 April.
Short name set inArticle 157, paragraph (1)· applies only in this article and in Article 158, paragraph (3)
new registrationmachine translation
「新規登録」
The registration of a motor vehicle not yet registered, as defined in Article 7, paragraph 1 of the Road Transport Vehicle Act, for which its owner (所有者) applies to the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣).
Short name set inArticle 158, paragraph (3)· applies only in this provision and in Article 158, paragraph (4); Article 159; and Article 160, 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.