Automobile tax is imposed on motor vehicles, in the prefecture in which their principal storage location is situated, on their owners.
Where 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.
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motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
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)