①Automobile tax must be collected by the method of ordinary collection.

②The 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.

③With 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.

④Where 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.

⑤Where 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.

⑥The handling of the stamps referred to in paragraph (4) must be provided for by the Prefectural Ordinance of that prefecture.

⑦Where, 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.

Where a taxpayer files an application for new registration under Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology using the electronic data processing system prescribed in that paragraph, and submits the return or report under paragraph (1) of the following Article either under Article 6, paragraph (1) of that Act using the electronic data processing system prescribed in that paragraph, or under Article 747-2, paragraph (1) using the electronic data processing system for local tax procedures prescribed in Article 762, item (i) and via the Local Tax Joint Organization, a prefecture may, in addition to the provisions of paragraphs (3) through (6) of the preceding Article, in accordance with the Prefectural Ordinance of that prefecture, collect the automobile tax imposed on the motor vehicle subject to that application for new registration, at the time the taxpayer files that application, by the method specified by Order of the Ministry of Internal Affairs and Communications.

①A person liable for automobile tax must, where the person has applied for new registration, for change registration prescribed in Article 12, paragraph (1) of the Road Transport Vehicle Act or for transfer registration prescribed in Article 13, paragraph (1) of that Act, or in other cases specified by the Prefectural Ordinance of that prefecture, submit to the prefectural governor, 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 automobile tax.

②A seller of a motor vehicle prescribed in Article 147, paragraph (1) must, in accordance with the Prefectural Ordinance of the prefecture concerned, where the prefectural governor so requests on the ground that the address or residence of the buyer of the motor vehicle is unknown, report the address or residence of the buyer of the motor vehicle and other matters necessary for the assessment and collection of automobile tax imposed on the motor vehicle.

①If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, 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.

A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that a non-penal fine of 100,000 yen or less is to be imposed on a person liable for automobile tax, or on a seller of a motor vehicle prescribed in Article 147, paragraph (1), who, without justifiable grounds, fails to make a declaration or report on matters to be declared or reported under Article 160.

①Where the whole or part of automobile tax has been evaded by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.

②Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.

③In addition to what is prescribed in paragraph (1), where the whole or part of automobile tax has been evaded by failing to make a declaration or report on matters to be declared or reported under Article 160, paragraph (1), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.

④Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.

⑤Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.

⑥In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

A prefectural governor may reduce or exempt automobile tax, in accordance with the Prefectural Ordinance of the prefecture concerned, only for a person who is found to need a reduction or exemption of automobile tax in the case of a natural disaster or other special circumstances.