Where, 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.
Where 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.
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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)