Article 452Obligation to File Returns or Reports Concerning Assessment and Collection of Light Motor Vehicle Tax
第四百五十二条（軽自動車税の賦課徴収に関する申告又は報告の義務）
A person liable to pay light motor vehicle tax must submit to the mayor of the municipality, as provided by the Municipal Ordinance of the municipality concerned, in the form specified by Order of the Ministry of Internal Affairs and Communications, a return or report stating the matters necessary for the assessment and collection of light motor vehicle tax.
軽自動車税の納税義務者は、当該市町村の条例で定めるところにより、総務省令で定める様式により、軽自動車税の賦課徴収に関し必要な事項を記載した申告書又は報告書を市町村長に提出しなければならない。
A seller of light motor vehicles, etc. prescribed in Article 444, paragraph (1) must, as provided by the Municipal Ordinance of the municipality concerned, if requested by the mayor of the municipality on the ground that the address or residence of the buyer of those light motor vehicles, etc. is unknown, report the address or residence of the buyer and other matters necessary for the assessment and collection of light motor vehicle tax imposed on those light motor vehicles, etc.
第四百四十四条第一項に規定する軽自動車等の売主は、当該市町村の条例で定めるところにより、当該市町村長から当該軽自動車等の買主の住所又は居所が不明であることを理由として請求があつた場合には、当該軽自動車等の買主の住所又は居所その他当該軽自動車等に対して課する軽自動車税の賦課徴収に関し必要な事項を報告しなければならない。
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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.