Article 11-10Secondary Tax Liability of Sellers of Motor Vehicles, etc.

①Where the buyer of a motor vehicle prescribed in Article 145 or a light motor vehicle, etc. prescribed in Article 442, item (i) (hereinafter in this Article referred to as a "motor vehicle, etc.") is in arrears with local government levies relating to the automobile tax or light motor vehicle tax imposed on that motor vehicle, etc., if it is found that, even after delinquent tax collection procedures have been carried out in respect of that person's property, the amount to be collected is still insufficient, the seller of that motor vehicle, etc. bears secondary tax liability for the local government levies in arrears, up to the limit of the amount specified by Cabinet Order as the transfer price of that motor vehicle, etc.

②Where the location of a motor vehicle, etc. and the address or residence of the buyer are unknown, if it is found that the seller of that motor vehicle, etc. has become unable to receive all or part of the price relating to the sale of that motor vehicle, etc., a prefecture or municipality is to exempt the seller of that motor vehicle, etc. from the obligation to pay the local government levies relating to the secondary tax liability under the preceding paragraph, up to the limit of the amount found to be unreceivable.

③The preceding paragraph applies only where a declaration to the effect that that paragraph is to apply has been made by the seller of the motor vehicle, etc. and that declaration is found to be true.