# 地方税法 / Local Tax Act — 第百五十七条 (Article 157) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-157. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百五十七条 (Article 157)（自動車税の納税義務の発生、消滅等に伴う賦課） — address `art-157` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-157 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-157 - 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. --- ### 第百五十七条（自動車税の納税義務の発生、消滅等に伴う賦課） — Assessment in Connection with the Arising or Extinction of Tax Liability for Automobile Tax caption: machine translation, not official art-157 · https://japanlaw.org/en/local-tax-act/art-157 · https://japanlaw.org/l/325AC0000000226/art-157 **第一項** 第百五十五条に規定する自動車税の賦課期日（以下この条及び次条第三項において「賦課期日」という。）後に納税義務が発生した者には、その発生した月の翌月から、月割をもつて、自動車税を課する。 art-157/par-1 · https://japanlaw.org/en/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 Automobile tax is imposed, on a monthly basis, on a person on whom tax liability has arisen after the assessment date for automobile tax prescribed in Article 155 (hereinafter in this Article and paragraph (3) of the following Article referred to as the "assessment date"), starting from the month following the month in which the liability arose. machine translation, not official **第二項** 賦課期日後に納税義務が消滅した者には、その消滅した月まで、月割をもつて、自動車税を課する。 art-157/par-2 · https://japanlaw.org/en/local-tax-act/art-157/par-2 · https://japanlaw.org/l/325AC0000000226/art-157/par-2 Automobile tax is imposed, on a monthly basis, on a person whose tax liability has been extinguished after the assessment date, up to the month in which it was extinguished. machine translation, not official **第三項** 賦課期日後に用途その他の自動車の諸元の変更により適用すべき自動車税の税率に異動があつた場合には、当該自動車に対して課する自動車税の納税義務者には、当該年度については、異動前の適用すべき自動車税の税率により、自動車税を課する。 art-157/par-3 · https://japanlaw.org/en/local-tax-act/art-157/par-3 · https://japanlaw.org/l/325AC0000000226/art-157/par-3 Where, after the assessment date, there is a change in the automobile tax rate to be applied due to a change in the use or other specifications of a motor vehicle, the person liable for the automobile tax imposed on that motor vehicle is to be charged automobile tax for the fiscal year concerned at the automobile tax rate that was to be applied before the change. machine translation, not official **第四項** 賦課期日後にその主たる定置場が一の道府県から他の道府県に変更された場合又は自動車の所有者の変更があつた場合には、当該年度の末日に当該変更があつたものとみなして、第一項及び第二項の規定を適用する。ただし、自動車の所有者の変更があつた場合において、変更前の所有者又は変更後の所有者のいずれかが、この項以外の法令の規定に基づき当該自動車に対して自動車税を課されないときは、この限りでない。 art-157/par-4 · https://japanlaw.org/en/local-tax-act/art-157/par-4 · https://japanlaw.org/l/325AC0000000226/art-157/par-4 Where, after the assessment date, the principal storage location of a motor vehicle is changed from one prefecture to another or there is a change of owner of a motor vehicle, paragraphs (1) and (2) apply by deeming that the change was made on the last day of the fiscal year concerned. However, this does not apply where, in the case of a change of owner, either the owner before the change or the owner after the change is not subject to automobile tax on that motor vehicle under the provisions of laws and regulations other than this paragraph. machine translation, not official --- ## Cites - art-157/par-1: 第百五十五条 → 地方税法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/local-tax-act/art-155 · https://japanlaw.org/l/325AC0000000226/art-155 - art-157/par-1: この条 → 地方税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/local-tax-act/art-157 · https://japanlaw.org/l/325AC0000000226/art-157 - art-157/par-1: 次条第三項 → 地方税法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/en/local-tax-act/art-158/par-3 · https://japanlaw.org/l/325AC0000000226/art-158/par-3 - art-157/par-4: 第一項 → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 - art-157/par-4: 第二項 → 地方税法 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/local-tax-act/art-157/par-2 · https://japanlaw.org/l/325AC0000000226/art-157/par-2 - art-157/par-4: この項 → 地方税法 第百五十七条第四項 (Article 157, paragraph (4)), art-157/par-4 — https://japanlaw.org/en/local-tax-act/art-157/par-4 · https://japanlaw.org/l/325AC0000000226/art-157/par-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第百五十七条第一項（自動車税の納税義務の発生、消滅等に伴う賦課） — https://japanlaw.org/en/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 - 地方税法 第百五十七条第四項（自動車税の納税義務の発生、消滅等に伴う賦課） — https://japanlaw.org/en/local-tax-act/art-157/par-4 · https://japanlaw.org/l/325AC0000000226/art-157/par-4 - 地方税法 第百五十八条第三項（自動車税の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-158/par-3 · https://japanlaw.org/l/325AC0000000226/art-158/par-3 - 地方税法 附則第十一条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-3 - 地方税法 附則第十一条第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-5 - 地方税法 附則第十二条第二項 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-2 --- ## 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-20261027T214204-097, 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