# 地方税法 / Local Tax Act — 第四百五十一条 (Article 451)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-451. 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: 第四百五十一条 (Article 451)（軽自動車税の徴収の方法） — address `art-451`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-451
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-451
- 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.

---

### 第四百五十一条（軽自動車税の徴収の方法） — Method of Collection of Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>art-451 · https://japanlaw.org/en/local-tax-act/art-451 · https://japanlaw.org/l/325AC0000000226/art-451</sup>

    **第一項**  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。
    <sup>art-451/par-1 · https://japanlaw.org/en/local-tax-act/art-451/par-1 · https://japanlaw.org/l/325AC0000000226/art-451/par-1</sup>
    Light motor vehicle tax must be collected by the method of ordinary collection.
    <sup>machine translation, not official</sup>

    **第二項**  軽自動車税を普通徴収の方法によつて徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
    <sup>art-451/par-2 · https://japanlaw.org/en/local-tax-act/art-451/par-2 · https://japanlaw.org/l/325AC0000000226/art-451/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **第三項**  市町村は、当該市町村の条例で、軽自動車等に当該市町村の交付する標識を付すべき旨を定めている場合には、第一項の規定にかかわらず、当該市町村の条例で定めるところにより、当該軽自動車等の所有者に標識を交付するときに、証紙徴収の方法によつて、軽自動車税を徴収することができる。
    <sup>art-451/par-3 · https://japanlaw.org/en/local-tax-act/art-451/par-3 · https://japanlaw.org/l/325AC0000000226/art-451/par-3</sup>
    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.
    <sup>machine translation, not official</sup>

    **第四項**  市町村は、前項の規定により軽自動車税を証紙徴収の方法によつて徴収しようとする場合には、納税者に当該市町村が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、市町村は、軽自動車税を納付する義務が発生することを証する書類に証紙を貼らせることにより、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことにより、証紙に代えることができる。
    <sup>art-451/par-4 · https://japanlaw.org/en/local-tax-act/art-451/par-4 · https://japanlaw.org/l/325AC0000000226/art-451/par-4</sup>
    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.
    <sup>machine translation, not official</sup>

    **第五項**  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。
    <sup>art-451/par-5 · https://japanlaw.org/en/local-tax-act/art-451/par-5 · https://japanlaw.org/l/325AC0000000226/art-451/par-5</sup>
    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.
    <sup>machine translation, not official</sup>

    **第六項**  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。
    <sup>art-451/par-6 · https://japanlaw.org/en/local-tax-act/art-451/par-6 · https://japanlaw.org/l/325AC0000000226/art-451/par-6</sup>
    Matters concerning the handling of stamps under paragraph (4) must be specified by the Municipal Ordinance of the municipality concerned.
    <sup>machine translation, not official</sup>

---

## Cites
- art-451/par-3: 第一項 → 地方税法 第四百五十一条第一項 (Article 451, paragraph (1)), art-451/par-1 — https://japanlaw.org/en/local-tax-act/art-451/par-1 · https://japanlaw.org/l/325AC0000000226/art-451/par-1
- art-451/par-4: 前項 → 地方税法 第四百五十一条第三項 (Article 451, paragraph (3)), art-451/par-3 — https://japanlaw.org/en/local-tax-act/art-451/par-3 · https://japanlaw.org/l/325AC0000000226/art-451/par-3
- art-451/par-6: 第四項 → 地方税法 第四百五十一条第四項 (Article 451, paragraph (4)), art-451/par-4 — https://japanlaw.org/en/local-tax-act/art-451/par-4 · https://japanlaw.org/l/325AC0000000226/art-451/par-4

## Cited by

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

- 地方税法 第四百五十一条第三項（軽自動車税の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-451/par-3 · https://japanlaw.org/l/325AC0000000226/art-451/par-3
- 地方税法 第四百五十一条第四項（軽自動車税の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-451/par-4 · https://japanlaw.org/l/325AC0000000226/art-451/par-4
- 地方税法 第四百五十一条第六項（軽自動車税の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-451/par-6 · https://japanlaw.org/l/325AC0000000226/art-451/par-6
- 地方税法 附則第十八条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-18/par-3
- 地方税法 附則第十七条第五項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-5
- 消費税法 別表第二第四号ロ — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-2
- 自動車損害賠償保障法 第二十条第一項第一号（危険に関する重要な事項） — https://japanlaw.org/en/automobile-accident-compensation-act/art-20/par-1/item-1 · https://japanlaw.org/l/330AC0000000097/art-20/par-1/item-1

---

## 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-20261027T202151-176, 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-20261027T202151-176, 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