Where, in a sales contract for a light motor vehicle, etc., the seller reserves ownership of that light motor vehicle, etc., light motor vehicle tax is imposed by deeming the buyer to be the owner of the light motor vehicle, etc.
軽自動車等の売買契約において売主が当該軽自動車等の所有権を留保している場合には、買主を軽自動車等の所有者とみなして、軽自動車税を課する。
Where there is a change of buyer with respect to a light motor vehicle, etc. subject to a sales contract to which the provisions of the preceding paragraph apply, light motor vehicle tax is imposed by deeming the person who newly becomes the buyer to be the owner of the light motor vehicle, etc.
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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)