# 地方税法 / Local Tax Act — 第四百五十二条 (Article 452) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-452. 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: 第四百五十二条 (Article 452)（軽自動車税の賦課徴収に関する申告又は報告の義務） — address `art-452` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-452 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-452 - 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. --- ### 第四百五十二条（軽自動車税の賦課徴収に関する申告又は報告の義務） — Obligation to File Returns or Reports Concerning Assessment and Collection of Light Motor Vehicle Tax caption: machine translation, not official art-452 · https://japanlaw.org/en/local-tax-act/art-452 · https://japanlaw.org/l/325AC0000000226/art-452 **第一項** 軽自動車税の納税義務者は、当該市町村の条例で定めるところにより、総務省令で定める様式により、軽自動車税の賦課徴収に関し必要な事項を記載した申告書又は報告書を市町村長に提出しなければならない。 art-452/par-1 · https://japanlaw.org/en/local-tax-act/art-452/par-1 · https://japanlaw.org/l/325AC0000000226/art-452/par-1 A person liable to pay light motor vehicle tax must submit to the mayor of the municipality, as provided by the Municipal Ordinance of the municipality concerned, in the form specified by Order of the Ministry of Internal Affairs and Communications, a return or report stating the matters necessary for the assessment and collection of light motor vehicle tax. machine translation, not official **第二項** 第四百四十四条第一項に規定する軽自動車等の売主は、当該市町村の条例で定めるところにより、当該市町村長から当該軽自動車等の買主の住所又は居所が不明であることを理由として請求があつた場合には、当該軽自動車等の買主の住所又は居所その他当該軽自動車等に対して課する軽自動車税の賦課徴収に関し必要な事項を報告しなければならない。 art-452/par-2 · https://japanlaw.org/en/local-tax-act/art-452/par-2 · https://japanlaw.org/l/325AC0000000226/art-452/par-2 A seller of light motor vehicles, etc. prescribed in Article 444, paragraph (1) must, as provided by the Municipal Ordinance of the municipality concerned, if requested by the mayor of the municipality on the ground that the address or residence of the buyer of those light motor vehicles, etc. is unknown, report the address or residence of the buyer and other matters necessary for the assessment and collection of light motor vehicle tax imposed on those light motor vehicles, etc. machine translation, not official --- ## Cites - art-452/par-2: 第四百四十四条第一項 → 地方税法 第四百四十四条第一項 (Article 444, paragraph (1)), art-444/par-1 — https://japanlaw.org/en/local-tax-act/art-444/par-1 · https://japanlaw.org/l/325AC0000000226/art-444/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第四百五十三条第一項（軽自動車税に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-453/par-1 · https://japanlaw.org/l/325AC0000000226/art-453/par-1 - 地方税法 第四百五十四条第一項（軽自動車税に係る不申告等に関する過料） — https://japanlaw.org/en/local-tax-act/art-454/par-1 · https://japanlaw.org/l/325AC0000000226/art-454/par-1 - 地方税法 第四百五十五条第三項（軽自動車税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-455/par-3 · https://japanlaw.org/l/325AC0000000226/art-455/par-3 - 地方税法 附則第三十条の二第二項（軽自動車税の賦課徴収の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2/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-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