Light motor vehicle tax is imposed on light motor vehicles, etc., in the municipality in which their principal storage location is situated, on their owners.
軽自動車税は、軽自動車等に対し、主たる定置場所在の市町村において、その所有者に課する。
Where the owner of a light motor vehicle, etc. is a person on whom light motor vehicle tax may not be imposed pursuant to Article 445, paragraph (1), light motor vehicle tax is imposed on the user of that light motor vehicle, etc., notwithstanding the preceding paragraph; provided, however, that this does not apply to light motor vehicles, etc. provided for official or public use.
軽自動車等の所有者が第四百四十五条第一項の規定により軽自動車税を課することができない者である場合には、前項の規定にかかわらず、当該軽自動車等の使用者に軽自動車税を課する。ただし、公用又は公共の用に供する軽自動車等については、この限りでない。
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ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)