For the purposes of automobile tax, "motor vehicle" means, among the motor vehicles prescribed in Article 2, paragraph (2) of the Road Transport Vehicle Act (Act No. 185 of 1951), standard-sized motor vehicles prescribed in Article 3 of that Act and, among the small-sized motor vehicles prescribed in that Article, those with three or more wheels.

①Automobile tax is imposed on motor vehicles, in the prefecture in which their principal storage location is situated, on their owners.

②Where the owner of a motor vehicle is a person on whom automobile tax cannot be imposed under Article 148, paragraph (1), automobile tax is imposed on the user of that motor vehicle, notwithstanding the preceding paragraph. However, this does not apply to a motor vehicle used for official or public purposes.

①Where, in a sales contract for a motor vehicle, the seller reserves ownership of that motor vehicle, automobile tax is imposed by deeming the buyer to be the owner of the motor vehicle.

②Where there is a change of buyer with respect to a motor vehicle under a sales contract to which the provisions of the preceding paragraph apply, automobile tax is imposed by deeming the person who newly becomes the buyer to be the owner of the motor vehicle.

①A prefecture may not impose automobile tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agencies.

②A prefecture may not impose automobile tax on those, among the motor vehicles owned by the Japanese Red Cross Society, that are ambulances and the like used directly for its principal business and are specified by Prefectural Ordinance.

③A prefecture may not impose automobile tax on motor vehicles for official use among those owned by the armed forces of a contracting state (meaning the armed forces of that contracting state located within Japan (meaning the area where this Act is enforced) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan under a facilitation agreement (meaning, of the treaties and other international agreements between Japan and a contracting state concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state other than Japan that provide for matters concerning exemption from Japanese taxes, those specified by Cabinet Order)).

①A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of automobile tax, question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).

②A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation by a company split; the same applies hereinafter in this paragraph) pertaining to a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a company split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a company split in which a person listed in that item is the successor corporation in a company split, are to be included in the persons found to be under an obligation to provide money or goods prescribed in item (ii) of the preceding paragraph.

③In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.

④A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑤With regard to examinations relating to the delinquent tax collection procedure for automobile tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 168, paragraph (6) apply.

⑥The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

①Where 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.

②Notwithstanding 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.

①If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.

A prefecture may, with regard to a person liable for automobile tax who has not received the certification under Article 151, paragraph (2) and has not received the approval under paragraph (1) of that Article, and who fails without justifiable grounds to report the tax agent to be reported under that paragraph, establish a provision in the Prefectural Ordinance of that prefecture imposing a non-penal fine of not more than 100,000 yen on that person.