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.
道府県は、納税者が情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により同項に規定する電子情報処理組織を使用して新規登録の申請を行う場合において、同項の規定により同項に規定する電子情報処理組織を使用して、又は第七百四十七条の二第一項の規定により第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由して、次条第一項の規定による申告書又は報告書の提出を行うときは、前条第三項から第六項までの規定によるほか、当該道府県の条例で定めるところにより、当該納税者が当該新規登録の申請をした際に、当該新規登録の申請に係る自動車に対して課する自動車税を総務省令で定める方法により徴収することができる。
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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)
new registrationmachine translation
「新規登録」
The registration of a motor vehicle not yet registered, as defined in Article 7, paragraph 1 of the Road Transport Vehicle Act, for which its owner (所有者) applies to the Minister of Land, Infrastructure, Transport and Tourism (国土交通大臣).
Short name set inArticle 158, paragraph (3)· applies only in this provision and in Article 158, paragraph (4); Article 159; and Article 160, paragraph (1)
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 762, paragraph (1), item (i)· applies only in this chapter
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.