Article 160Obligation to Make Declarations or Reports Concerning the Assessment and Collection of Automobile Tax
第百六十条（自動車税の賦課徴収に関する申告又は報告の義務）
A 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.
自動車税の納税義務者は、新規登録、道路運送車両法第十二条第一項に規定する変更登録又は同法第十三条第一項に規定する移転登録の申請をした場合その他当該道府県の条例で定める場合には、総務省令で定める様式により、自動車税の賦課徴収に関し必要な事項を記載した申告書又は報告書を道府県知事に提出しなければならない。
A 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.
Read this with the articles around it
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)
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.