Light motor vehicle tax must be collected by the method of ordinary collection.
軽自動車税の徴収については、普通徴収の方法によらなければならない。
When light motor vehicle tax is to be collected by the method of ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.
If a municipality has provided by its Municipal Ordinance that light motor vehicles, etc. are to bear a marker issued by the municipality, it may, notwithstanding paragraph (1), as provided by the Municipal Ordinance of the municipality, collect light motor vehicle tax by the method of collection by stamps at the time of issuing the marker to the owner of the light motor vehicle, etc.
When a municipality intends to collect light motor vehicle tax by the method of collection by stamps under the preceding paragraph, it must have the taxpayer pay the tax by means of stamps issued by the municipality. In this case, the municipality may substitute for stamps by having stamps affixed to a document certifying that the obligation to pay light motor vehicle tax has arisen, or by affixing a tax-paid seal after receiving payment of cash equivalent to the face value of the stamps.
When a taxpayer has affixed a stamp, the municipality must clearly cancel it with the seal or signature of the municipality, across the paper on which the stamp was affixed and the pattern of the stamp.
市町村は、納税者が証紙を貼つた場合には、当該証紙を貼つた紙面と当該証紙の彩紋とにかけて当該市町村の印又は署名で判明にこれを消さなければならない。
Matters concerning the handling of stamps under paragraph (4) must be specified by the Municipal Ordinance of the municipality concerned.
第四項の証紙の取扱いに関しては、当該市町村の条例で定めなければならない。
Read this with the articles around it
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
collection by stampsmachine translation
「証紙徴収」
A local government's having local tax paid with stamps (証紙) it issues, without issuing a tax notice (納税通知書).
Defined inArticle 1, paragraph (1), item (xiii)· applies throughout the law
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)
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.