# 地方税法 / Local Tax Act — 第百四十八条 (Article 148)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百四十八条 (Article 148)（国等に対する自動車税の非課税） — address `art-148`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-148
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-148
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百四十八条（国等に対する自動車税の非課税） — Non-Taxation of Automobile Tax on the State, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-148 · https://japanlaw.org/en/local-tax-act/art-148 · https://japanlaw.org/l/325AC0000000226/art-148</sup>

    **第一項**  道府県は、国、非課税独立行政法人、国立大学法人等、日本年金機構及び国立健康危機管理研究機構並びに都道府県、市町村、特別区、これらの組合、財産区、合併特例区及び地方独立行政法人に対しては、自動車税を課することができない。
    <sup>art-148/par-1 · https://japanlaw.org/en/local-tax-act/art-148/par-1 · https://japanlaw.org/l/325AC0000000226/art-148/par-1</sup>
    A prefecture may not impose automobile tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agencies.
    <sup>machine translation, not official</sup>

    **第二項**  道府県は、日本赤十字社が所有する自動車のうち直接その本来の事業の用に供する救急自動車その他これに類するもので道府県の条例で定めるものに対しては、自動車税を課することができない。
    <sup>art-148/par-2 · https://japanlaw.org/en/local-tax-act/art-148/par-2 · https://japanlaw.org/l/325AC0000000226/art-148/par-2</sup>
    A prefecture may not impose automobile tax on those, among the motor vehicles owned by the Japanese Red Cross Society, that are ambulances and the like used directly for its principal business and are specified by Prefectural Ordinance.
    <sup>machine translation, not official</sup>

    **第三項**  道府県は、締約国軍隊（円滑化協定（我が国の自衛隊と我が国以外の締約国の軍隊との間における相互のアクセス及び協力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊をいう。）が所有する自動車のうち公用に供するものに対しては、自動車税を課することができない。
    <sup>art-148/par-3 · https://japanlaw.org/en/local-tax-act/art-148/par-3 · https://japanlaw.org/l/325AC0000000226/art-148/par-3</sup>
    A prefecture may not impose automobile tax on motor vehicles for official use among those owned by the armed forces of a contracting state (meaning the armed forces of that contracting state located within Japan (meaning the area where this Act is enforced) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan under a facilitation agreement (meaning, of the treaties and other international agreements between Japan and a contracting state concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state other than Japan that provide for matters concerning exemption from Japanese taxes, those specified by Cabinet Order)).
    <sup>machine translation, not official</sup>

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 地方税法 第百四十六条第二項（自動車税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/art-146/par-2
- 地方税法 附則第十一条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-2
- 地方税法 附則第七条第一項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7/par-1
- 地方税法 附則第七条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-7/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-121, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-096, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-096, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27