# 地方税法 / Local Tax Act — 第三節 (Chapter 3, Section 3)
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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: 第三節 (Chapter 3, Section 3) — address `ch-3/sec-3`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#ch-3/sec-3
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-3/sec-3
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第三節 軽自動車税 — Section 3 Light Motor Vehicle Tax
heading: machine translation, not official
ch-3/sec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#ch-3/sec-3
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-3/sec-3/subsec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#ch-3/sec-3/subsec-1
### 第四百四十二条（軽自動車税に関する用語の意義） — Meanings of Terms Relating to Light Motor Vehicle Tax
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art-442 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442
**第一項** 軽自動車税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-442/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442/par-1
With respect to light motor vehicle tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items.
machine translation, not official
**一** 軽自動車等 原動機付自転車、軽自動車、小型特殊自動車及び二輪の小型自動車をいう。
art-442/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442/par-1/item-1
light motor vehicle, etc.: means motorized bicycles, light motor vehicles, special small motor vehicles and two-wheeled small-sized motor vehicles;
machine translation, not official
**二** 原動機付自転車 道路運送車両法第二条第三項に規定する原動機付自転車のうち、原動機により陸上を移動させることを目的として製作したものをいう。
art-442/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442/par-1/item-2
motorized bicycle: means, among motorized bicycles prescribed in Article 2, paragraph (3) of the Road Transport Vehicle Act, those manufactured for the purpose of moving on land by means of a prime mover;
machine translation, not official
**三** 軽自動車 道路運送車両法第三条に規定する軽自動車をいう。
art-442/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442/par-1/item-3
light motor vehicle: means a light motor vehicle prescribed in Article 3 of the Road Transport Vehicle Act;
machine translation, not official
**四** 小型特殊自動車 道路運送車両法第三条に規定する小型特殊自動車をいう。
art-442/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442/par-1/item-4
special small motor vehicle: means a special small motor vehicle prescribed in Article 3 of the Road Transport Vehicle Act;
machine translation, not official
**五** 二輪の小型自動車 道路運送車両法第三条に規定する小型自動車のうち、二輪のもの（側車付二輪自動車を含む。）をいう。
art-442/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-442/par-1/item-5
two-wheeled small-sized motor vehicle: means, among small-sized motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act, those with two wheels (including two-wheeled motor vehicles with a sidecar).
machine translation, not official
### 第四百四十三条（軽自動車税の納税義務者等） — Persons Liable for Light Motor Vehicle Tax, etc.
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art-443 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-443
**第一項** 軽自動車税は、軽自動車等に対し、主たる定置場所在の市町村において、その所有者に課する。
art-443/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-443/par-1
Light motor vehicle tax is imposed on light motor vehicles, etc., in the municipality in which their principal storage location is situated, on their owners.
machine translation, not official
**第二項** 軽自動車等の所有者が第四百四十五条第一項の規定により軽自動車税を課することができない者である場合には、前項の規定にかかわらず、当該軽自動車等の使用者に軽自動車税を課する。ただし、公用又は公共の用に供する軽自動車等については、この限りでない。
art-443/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-443/par-2
Where the owner of a light motor vehicle, etc. is a person on whom light motor vehicle tax may not be imposed pursuant to Article 445, paragraph (1), light motor vehicle tax is imposed on the user of that light motor vehicle, etc., notwithstanding the preceding paragraph; provided, however, that this does not apply to light motor vehicles, etc. provided for official or public use.
machine translation, not official
### 第四百四十四条（軽自動車税のみなす課税） — Taxation by Deeming for Light Motor Vehicle Tax
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art-444 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-444
**第一項** 軽自動車等の売買契約において売主が当該軽自動車等の所有権を留保している場合には、買主を軽自動車等の所有者とみなして、軽自動車税を課する。
art-444/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-444/par-1
Where, in a sales contract for a light motor vehicle, etc., the seller reserves ownership of that light motor vehicle, etc., light motor vehicle tax is imposed by deeming the buyer to be the owner of the light motor vehicle, etc.
machine translation, not official
**第二項** 前項の規定の適用を受ける売買契約に係る軽自動車等について、買主の変更があつたときは、新たに買主となる者を軽自動車等の所有者とみなして、軽自動車税を課する。
art-444/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-444/par-2
Where there is a change of buyer with respect to a light motor vehicle, etc. subject to a sales contract to which the provisions of the preceding paragraph apply, light motor vehicle tax is imposed by deeming the person who newly becomes the buyer to be the owner of the light motor vehicle, etc.
machine translation, not official
### 第四百四十五条（国等に対する軽自動車税の非課税） — Exemption from Light Motor Vehicle Tax for the National Government, etc.
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art-445 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445
**第一項** 市町村は、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、軽自動車税を課することができない。
art-445/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445/par-1
A municipality may not impose light motor vehicle tax on the national government, 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, associations of these, property wards, special merger districts and local incorporated administrative agencies.
machine translation, not official
**第二項** 市町村は、日本赤十字社が所有する軽自動車等のうち直接その本来の事業の用に供する救急用のものその他これに類するもので市町村の条例で定めるものに対しては、軽自動車税を課することができない。
art-445/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445/par-2
A municipality may not impose light motor vehicle tax on those among light motor vehicles, etc. owned by the Japanese Red Cross Society that are for emergency use directly in its original business, or other similar vehicles, as specified by Municipal Ordinance.
machine translation, not official
**第三項** 市町村は、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。）が所有する軽自動車等のうち公用に供するものに対しては、軽自動車税を課することができない。
art-445/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445/par-3
A municipality may not impose light motor vehicle tax on those light motor vehicles, etc. owned by the armed forces of a contracting state (meaning the armed forces of that contracting state located in 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 on the basis of a facilitation agreement (meaning a treaty or other international agreement between Japan and a contracting state other than Japan concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state, which provides for matters concerning exemption from Japanese taxes, as specified by Cabinet Order)) that are used for official purposes.
machine translation, not official
### 第四百四十六条（徴税吏員の軽自動車税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Light Motor Vehicle Tax
caption: machine translation, not official
art-446 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446
**第一項** 市町村の徴税吏員は、軽自動車税の賦課徴収に関する調査のために必要がある場合には、納税義務者又は納税義務があると認められる者に質問し、又はこれらの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-446/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
If necessary for an examination concerning the assessment and collection of light motor vehicle tax, a municipal tax collection official may question a person liable for tax or a person found to have a tax liability, or inspect the books and documents relating to the business of those persons (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**第二項** 前項の場合には、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-446/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-2
In the case referred to in the preceding paragraph, the tax collection official concerned must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第三項** 市町村の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-446/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-3
A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第四項** 軽自動車税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第四百六十条第六項に定めるところによる。
art-446/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-4
With respect to an examination concerning delinquent tax collection procedures for light motor vehicle tax, notwithstanding paragraph (1), the matter is as provided in Article 460, paragraph (6).
machine translation, not official
**第五項** 第一項又は第三項の規定による市町村の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-446/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-5
The authority of a municipal tax collection official under the provisions of paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.
machine translation, not official
### 第四百四十七条（軽自動車税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. Concerning Light Motor Vehicle Tax
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art-447 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-447/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1
In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:
machine translation, not official
**一** 前条第一項の規定による徴税吏員の帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-447/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1/item-1
where the person refuses, obstructs or evades an inspection by a tax collection official of books and documents or other articles under paragraph (1) of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-447/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1/item-2
where the person, without justifiable grounds, fails to comply with a request by a tax collection official under paragraph (1) of the preceding Article for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条第一項の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-447/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1/item-3
where the person fails to answer, or gives a false answer, in response to questions by a tax collection official under paragraph (1) of the preceding Article.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-447/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
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### 第四百四十八条（軽自動車税の標準税率） — Standard Tax Rate for Light Motor Vehicle Tax
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art-448 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448
**第一項** 次の各号に掲げる軽自動車等に対して課する軽自動車税の標準税率は、一台について、それぞれ当該各号に定める額とする。
一 原動機付自転車
イ 総排気量が〇・〇五リットル以下のもの又は定格出力が〇・六キロワット以下のもの（ハ及びホに掲げるものを除く。） 年額 二千円
ロ 二輪のもので、総排気量が〇・〇五リットルを超え、〇・〇九リットル以下のもの（ハに掲げるものを除く。）又は定格出力が〇・六キロワットを超え、〇・八キロワット以下のもの 年額 二千円
ハ 二輪のもので、総排気量が〇・一二五リットル以下かつ最高出力が四・〇キロワット以下のもの 年額 二千円
ニ 二輪のもので、総排気量が〇・〇九リットルを超えるもの（ハに掲げるものを除く。）又は定格出力が〇・八キロワットを超えるもの 年額 二千四百円
ホ 三輪以上のもの（総務省令で定めるものを除く。）で、総排気量が〇・〇二リットルを超えるもの又は定格出力が〇・二五キロワットを超えるもの 年額 三千七百円
二 軽自動車及び小型特殊自動車
イ 二輪のもの（側車付のものを含む。） 年額 三千六百円
ロ 三輪のもの 年額 三千九百円
ハ 四輪以上のもの
（１） 乗用のもの
（ｉ） 営業用 年額 六千九百円
（ｉｉ） 自家用 年額 一万八百円
（２） 貨物用のもの
（ｉ） 営業用 年額 三千八百円
（ｉｉ） 自家用 年額 五千円
三 二輪の小型自動車 年額 六千円
art-448/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448/par-1
The standard tax rate for light motor vehicle tax imposed on the light motor vehicles, etc. set forth in the following items is, per vehicle, the amount specified in the relevant item.
(i) Motorized bicycles
(a) Those with a total displacement of 0.05 liters or less or a rated output of 0.6 kilowatts or less (excluding those listed in (c) and (e)) Annual amount: 2,000 yen
(b) Two-wheeled vehicles with a total displacement exceeding 0.05 liters but not exceeding 0.09 liters (excluding those listed in (c)), or a rated output exceeding 0.6 kilowatts but not exceeding 0.8 kilowatts Annual amount: 2,000 yen
(c) Two-wheeled vehicles with a total displacement of 0.125 liters or less and a maximum output of 4.0 kilowatts or less Annual amount: 2,000 yen
(d) Two-wheeled vehicles with a total displacement exceeding 0.09 liters (excluding those listed in (c)) or a rated output exceeding 0.8 kilowatts Annual amount: 2,400 yen
(e) Those with three or more wheels (excluding those specified by Order of the Ministry of Internal Affairs and Communications) with a total displacement exceeding 0.02 liters or a rated output exceeding 0.25 kilowatts Annual amount: 3,700 yen
(ii) Light motor vehicles and special small motor vehicles
(a) Two-wheeled vehicles (including those with sidecars) Annual amount: 3,600 yen
(b) Three-wheeled vehicles Annual amount: 3,900 yen
(c) Vehicles with four or more wheels
(1) Passenger vehicles
(i) For commercial use Annual amount: 6,900 yen
(ii) For private use Annual amount: 10,800 yen
(2) Cargo vehicles
(i) For commercial use Annual amount: 3,800 yen
(ii) For private use Annual amount: 5,000 yen
(iii) Two-wheeled small-sized motor vehicles Annual amount: 6,000 yen
machine translation, not official
**第二項** 市町村は、前項に定める標準税率を超える税率で軽自動車税を課する場合には、同項各号の税率に、それぞれ一・五を乗じて得た率を超える税率で課することができない。
art-448/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448/par-2
When a municipality imposes light motor vehicle tax at a tax rate exceeding the standard tax rate prescribed in the preceding paragraph, it may not impose it at a tax rate exceeding the rate obtained by multiplying each of the tax rates in the items of that paragraph by 1.5.
machine translation, not official
**第三項** 市町村は、第一項各号に掲げる軽自動車等以外の軽自動車等及び同項第二号に掲げる軽自動車及び小型特殊自動車のうち三輪の小型特殊自動車で農耕作業用のものその他の同号の区分により難いものについては、同項各号の区分とは別に、用途、総排気量、定格出力その他の軽自動車等の諸元により区分を設けて、軽自動車税の税率を定めることができる。この場合においては、前二項の規定を適用して定められる税率と均衡を失しないようにしなければならない。
art-448/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448/par-3
A municipality may, with respect to light motor vehicles, etc. other than the light motor vehicles, etc. set forth in the items of paragraph (1), and with respect to those, among the light motor vehicles and special small motor vehicles set forth in item (ii) of that paragraph, such as three-wheeled special small motor vehicles for agricultural work, for which it is difficult to follow the classification of that item, establish classifications, separate from the classifications in the items of that paragraph, by specifications of light motor vehicles, etc. such as use, total displacement and rated output, and determine the tax rate of light motor vehicle tax. In this case, it must ensure that the rates are not out of balance with the tax rates determined by applying the preceding two paragraphs.
machine translation, not official
## 第二款 賦課及び徴収 — Subsection 2 Assessment and Collection
heading: machine translation, not official
ch-3/sec-3/subsec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#ch-3/sec-3/subsec-2
### 第四百四十九条（軽自動車税の賦課期日） — Assessment Date for Light Motor Vehicle Tax
caption: machine translation, not official
art-449 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-449
**第一項** 軽自動車税の賦課期日は、四月一日とする。
art-449/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-449/par-1
The assessment date for light motor vehicle tax is April 1.
machine translation, not official
### 第四百五十条（軽自動車税の納期） — Payment Period for Light Motor Vehicle Tax
caption: machine translation, not official
art-450 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-450
**第一項** 軽自動車税の納期は、四月中において、当該市町村の条例で定める。ただし、特別の事情がある場合には、これと異なる納期を定めることができる。
art-450/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-450/par-1
The payment period for light motor vehicle tax is to be specified by the Municipal Ordinance of the municipality concerned within April; provided, however, that in the case of special circumstances, a different payment period may be specified.
machine translation, not official
### 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
caption: machine translation, not official
art-451 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451
**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。
art-451/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-1
Light motor vehicle tax must be collected by the method of ordinary collection.
machine translation, not official
**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。
art-451/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-2
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.
machine translation, not official
**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。
art-451/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-3
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.
machine translation, not official
**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。
art-451/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-4
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.
machine translation, not official
**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。
art-451/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-5
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.
machine translation, not official
**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。
art-451/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-6
Matters concerning the handling of stamps under paragraph (4) must be specified by the Municipal Ordinance of the municipality concerned.
machine translation, not official
### 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#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
### 第四百五十三条（軽自動車税に係る虚偽の申告等に関する罪） — Offense of False Returns, etc. Relating to Light Motor Vehicle Tax
caption: machine translation, not official
art-453 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-453
**第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-453/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-453/par-1
If a person makes a false return or report on matters to be declared or reported under the preceding Article, the person who committed the violation is punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-453/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-453/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第四百五十四条（軽自動車税に係る不申告等に関する過料） — Non-Penal Fine for Failure to File, etc. Relating to Light Motor Vehicle Tax
caption: machine translation, not official
art-454 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-454
**第一項** 市町村は、軽自動車税の納税義務者又は第四百四十四条第一項に規定する軽自動車等の売主が第四百五十二条の規定により申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合には、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-454/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-454/par-1
A municipality may establish, in its Municipal Ordinance, a provision imposing a non-penal fine of 100,000 yen or less on a person liable to pay light motor vehicle tax or a seller of light motor vehicles, etc. prescribed in Article 444, paragraph (1) if that person, without justifiable grounds, fails to file a return or report on matters to be declared or reported under Article 452.
machine translation, not official
### 第四百五十五条（軽自動車税の脱税に関する罪） — Offense of Evasion of Light Motor Vehicle Tax
caption: machine translation, not official
art-455 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455
**第一項** 偽りその他不正の行為により軽自動車税の全部又は一部を免れたときは、その違反行為をした者は、百万円以下の罰金に処する。
art-455/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-1
If a person evades all or part of light motor vehicle tax by deception or other wrongful acts, the person who committed the violation is punished by a fine of not more than 1,000,000 yen.
machine translation, not official
**第二項** 前項の免れた税額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-455/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-2
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第四百五十二条第一項の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、軽自動車税の全部又は一部を免れたときは、その違反行為をした者は、五十万円以下の罰金に処する。
art-455/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-3
In addition to what is prescribed in paragraph (1), if a person evades all or part of light motor vehicle tax by failing to file a return or make a report on matters to be returned or reported pursuant to Article 452, paragraph (1), the person who committed the violation is to be punished by a fine of not more than 500,000 yen.
machine translation, not official
**第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-455/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-4
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の刑を科する。
art-455/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in the relevant paragraph is imposed on that corporation or person.
machine translation, not official
### 第四百五十六条（軽自動車税の減免） — Reduction or Exemption of Light Motor Vehicle Tax
caption: machine translation, not official
art-456 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-456
**第一項** 市町村長は、天災その他特別の事情がある場合において軽自動車税の減免を必要とすると認める者、貧困により生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該市町村の条例で定めるところにより、軽自動車税を減免することができる。
art-456/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-456/par-1
The mayor of the municipality may reduce or exempt light motor vehicle tax, as provided by the Municipal Ordinance of that municipality, only for a person whom the mayor finds to require a reduction or exemption of light motor vehicle tax where there is a natural disaster or other special circumstances, a person who receives public or private assistance for living due to poverty, and any other person in special circumstances.
machine translation, not official
### 第四百五十七条（納期限後に納付する軽自動車税の延滞金） — Delinquency Charges on Light Motor Vehicle Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-457 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-457
**第一項** 軽自動車税の納税者は、第四百五十条の納期限（納期限の延長があつた場合には、その延長された納期限とする。以下この条、次条第一項及び第四百六十条において同じ。）後にその税金を納付する場合には、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-457/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-457/par-1
A taxpayer of light motor vehicle tax who pays the tax after the due date for payment under Article 450 (if the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article, paragraph (1) of the following Article and Article 460) must pay it with an amount of delinquency charge added, equivalent to the amount calculated by multiplying the tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which one month has passed from the day following that due date for payment) in accordance with the number of days in the period from the day following the due date for payment until the date of payment.
machine translation, not official
**第二項** 市町村長は、納税者が第四百五十条の納期限までに税金を納付しなかつたことについてやむを得ない事由があると認める場合には、前項の延滞金額を減免することができる。
art-457/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-457/par-2
The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 450.
machine translation, not official
## 第三款 督促及び滞納処分 — Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-3/sec-3/subsec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#ch-3/sec-3/subsec-3
### 第四百五十八条（軽自動車税に係る督促） — Demand Concerning Light Motor Vehicle Tax
caption: machine translation, not official
art-458 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-458
**第一項** 納税者が納期限までに軽自動車税に係る地方団体の徴収金を完納しない場合には、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合には、この限りでない。
art-458/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-458/par-1
If a taxpayer fails to pay in full the local government levies relating to light motor vehicle tax by the due date for payment, a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある市町村においては、当該市町村の条例で前項に規定する期間と異なる期間を定めることができる。
art-458/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-458/par-2
A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第四百五十九条（軽自動車税に係る督促手数料） — Demand Fees for Light Motor Vehicle Tax
caption: machine translation, not official
art-459 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-459
**第一項** 市町村の徴税吏員は、督促状を発した場合には、当該市町村の条例で定めるところにより、手数料を徴収することができる。
art-459/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-459/par-1
When a municipal tax collection official has issued a demand letter, the official may collect a fee in accordance with the Municipal Ordinance of that municipality.
machine translation, not official
### 第四百六十条（軽自動車税に係る滞納処分） — Delinquent Tax Collection Procedures for Light Motor Vehicle Tax
caption: machine translation, not official
art-460 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460
**第一項** 軽自動車税に係る滞納者が次の各号のいずれかに該当するときは、市町村の徴税吏員は、当該軽自動車税に係る地方団体の徴収金につき、滞納者の財産を差し押さえなければならない。
art-460/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1
If a person delinquent in payment of light motor vehicle tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that light motor vehicle tax:
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る軽自動車税に係る地方団体の徴収金を完納しないとき。
art-460/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1/item-1
if the person delinquent in payment has received a demand and has not paid in full the local government levies relating to the light motor vehicle tax subject to that demand by the day on which 10 days have elapsed, counting from the date on which the demand letter was issued;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに軽自動車税に係る地方団体の徴収金を完納しないとき。
art-460/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1/item-2
if the person delinquent in payment has not paid in full the local government levies relating to light motor vehicle tax by the due date for payment specified in the notice relating to advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-460/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".
machine translation, not official
**第三項** 軽自動車税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号のいずれかに該当する事実が生じたときは、市町村の徴税吏員は、直ちにその財産を差し押さえることができる。
art-460/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-3
If, after the due date for payment of the local government levies relating to light motor vehicle tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a municipal tax collection official may seize that person's property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、市町村の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る軽自動車税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る軽自動車税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-460/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-4
Where compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution to the enforcement agency (in the case of making a request for share distribution for local government levies relating to light motor vehicle tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to that request for share distribution) with respect to the local government levies relating to the light motor vehicle tax in arrears.
machine translation, not official
**第五項** 市町村の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-460/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-5
When a municipal tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他軽自動車税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-460/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
In addition to what is prescribed in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to light motor vehicle tax are carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該市町村の区域外においても行うことができる。
art-460/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-7
A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
machine translation, not official
### 第四百六十一条（軽自動車税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Light Motor Vehicle Tax
caption: machine translation, not official
art-461 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461
**第一項** 軽自動車税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-461/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-1
If a taxpayer of light motor vehicle tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages the taxpayer's property, disposes of it to the detriment of the municipality, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-461/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-461/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-461/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第四百六十二条（国税徴収法の例による軽自動車税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Relating to Delinquent Tax Collection Procedures for Light Motor Vehicle Tax in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-462 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-462/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-1
In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:
machine translation, not official
**一** 第四百六十条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-462/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-1/item-1
in the case referred to in Article 460, paragraph (6), where a person fails to answer, or makes a false statement in response to, a question by a municipal tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第四百六十条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-462/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-1/item-2
in the case referred to in Article 460, paragraph (6), where a person refuses, obstructs or evades an inspection by a municipal tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第四百六十条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-462/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-1/item-3
in the case referred to in Article 460, paragraph (6), where a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-462/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第四百六十三条（国税徴収法の例による軽自動車税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Relating to Delinquent Tax Collection Procedures for Light Motor Vehicle Tax in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-463 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-463
**第一項** 第四百六十条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-463/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-463/par-1
A person who, in the case referred to in Article 460, paragraph (6), makes a false statement on a matter to be stated to the mayor of the municipality in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
---
## Cites
- art-442/par-1/item-2: 道路運送車両法第二条第三項 → 道路運送車両法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-2/par-3 · https://japanlaw.org/l/326AC0000000185/art-2/par-3
- art-442/par-1/item-3: 道路運送車両法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3
- art-442/par-1/item-4: 道路運送車両法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3
- art-442/par-1/item-5: 道路運送車両法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3
- art-443/par-2: 第四百四十五条第一項 → 地方税法 第四百四十五条第一項 (Article 445, paragraph (1)), art-445/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-445/par-1
- art-443/par-2: 前項 → 地方税法 第四百四十三条第一項 (Article 443, paragraph (1)), art-443/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-443/par-1
- art-444/par-2: 前項 → 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-444/par-1
- art-446/par-1: 次条第一項第一号 → 地方税法 第四百四十七条第一項第一号 (Article 447, paragraph (1), item (i)), art-447/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1/item-1
- art-446/par-1: 第二号 → 地方税法 第四百四十七条第一項第二号 (Article 447, paragraph (1), item (ii)), art-447/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1/item-2
- art-446/par-2: 前項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-446/par-3: 第一項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-446/par-4: 第一項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-446/par-4: 第四百六十条第六項 → 地方税法 第四百六十条第六項 (Article 460, paragraph (6)), art-460/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
- art-446/par-5: 第一項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-446/par-5: 第三項 → 地方税法 第四百四十六条第三項 (Article 446, paragraph (3)), art-446/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-3
- art-447/par-1/item-1: 前条第一項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-447/par-1/item-2: 前条第一項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-447/par-1/item-3: 前条第一項 → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-446/par-1
- art-447/par-2: 前項 → 地方税法 第四百四十七条第一項 (Article 447, paragraph (1)), art-447/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-447/par-1
- art-448/par-2: 前項 → 地方税法 第四百四十八条第一項 (Article 448, paragraph (1)), art-448/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448/par-1
- art-448/par-3: 第一項 → 地方税法 第四百四十八条第一項 (Article 448, paragraph (1)), art-448/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448/par-1
- art-448/par-3: 前二項 → 地方税法 第四百四十八条第二項 (Article 448, paragraph (2)), art-448/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-448/par-2
- 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-451/par-4
- 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-444/par-1
- art-453/par-1: 前条 → 地方税法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-452
- art-453/par-2: 前項 → 地方税法 第四百五十三条第一項 (Article 453, paragraph (1)), art-453/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-453/par-1
- art-454/par-1: 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/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-444/par-1
- art-454/par-1: 第四百五十二条 → 地方税法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-452
- art-455/par-2: 前項 → 地方税法 第四百五十五条第一項 (Article 455, paragraph (1)), art-455/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-1
- art-455/par-3: 第一項 → 地方税法 第四百五十五条第一項 (Article 455, paragraph (1)), art-455/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-1
- art-455/par-3: 第四百五十二条第一項 → 地方税法 第四百五十二条第一項 (Article 452, paragraph (1)), art-452/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-452/par-1
- art-455/par-4: 前項 → 地方税法 第四百五十五条第三項 (Article 455, paragraph (3)), art-455/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-3
- art-455/par-5: 第一項 → 地方税法 第四百五十五条第一項 (Article 455, paragraph (1)), art-455/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-1
- art-455/par-5: 第三項 → 地方税法 第四百五十五条第三項 (Article 455, paragraph (3)), art-455/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-455/par-3
- art-457/par-1: 第四百五十条 → 地方税法 第四百五十条 (Article 450), art-450 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-450
- art-457/par-1: この条 → 地方税法 第四百五十七条 (Article 457), art-457 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-457
- art-457/par-1: 次条第一項 → 地方税法 第四百五十八条第一項 (Article 458, paragraph (1)), art-458/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-458/par-1
- art-457/par-1: 第四百六十条 → 地方税法 第四百六十条 (Article 460), art-460 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460
- art-457/par-2: 第四百五十条 → 地方税法 第四百五十条 (Article 450), art-450 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-442#art-450
- art-457/par-2: 前項 → 地方税法 第四百五十七条第一項 (Article 457, paragraph (1)), art-457/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-457/par-1
- art-458/par-2: 前項 → 地方税法 第四百五十八条第一項 (Article 458, paragraph (1)), art-458/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-458/par-1
- art-460/par-2: 前項 → 地方税法 第四百六十条第一項 (Article 460, paragraph (1)), art-460/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1
- art-460/par-2: 同項第一号 → 地方税法 第四百六十条第一項第一号 (Article 460, paragraph (1), item (i)), art-460/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1/item-1
- art-460/par-3: 第一項第一号 → 地方税法 第四百六十条第一項第一号 (Article 460, paragraph (1), item (i)), art-460/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1/item-1
- art-460/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1
- art-460/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-460/par-5: 第一項から第三項まで → 地方税法 第四百六十条第一項 (Article 460, paragraph (1)), art-460/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1
- art-460/par-5: 第一項から第三項まで → 地方税法 第四百六十条第二項 (Article 460, paragraph (2)), art-460/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-2
- art-460/par-5: 第一項から第三項まで → 地方税法 第四百六十条第三項 (Article 460, paragraph (3)), art-460/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-3
- art-460/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-460/par-6: 前各項 → 地方税法 第四百六十条第一項 (Article 460, paragraph (1)), art-460/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1
- art-460/par-6: 前各項 → 地方税法 第四百六十条第二項 (Article 460, paragraph (2)), art-460/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-2
- art-460/par-6: 前各項 → 地方税法 第四百六十条第三項 (Article 460, paragraph (3)), art-460/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-3
- art-460/par-6: 前各項 → 地方税法 第四百六十条第四項 (Article 460, paragraph (4)), art-460/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-4
- art-460/par-6: 前各項 → 地方税法 第四百六十条第五項 (Article 460, paragraph (5)), art-460/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-5
- art-460/par-7: 前各項 → 地方税法 第四百六十条第一項 (Article 460, paragraph (1)), art-460/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-1
- art-460/par-7: 前各項 → 地方税法 第四百六十条第二項 (Article 460, paragraph (2)), art-460/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-2
- art-460/par-7: 前各項 → 地方税法 第四百六十条第三項 (Article 460, paragraph (3)), art-460/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-3
- art-460/par-7: 前各項 → 地方税法 第四百六十条第四項 (Article 460, paragraph (4)), art-460/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-4
- art-460/par-7: 前各項 → 地方税法 第四百六十条第五項 (Article 460, paragraph (5)), art-460/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-5
- art-460/par-7: 前各項 → 地方税法 第四百六十条第六項 (Article 460, paragraph (6)), art-460/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
- art-461/par-2: 前項 → 地方税法 第四百六十一条第一項 (Article 461, paragraph (1)), art-461/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-1
- art-461/par-3: 前二項 → 地方税法 第四百六十一条第一項 (Article 461, paragraph (1)), art-461/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-1
- art-461/par-3: 前二項 → 地方税法 第四百六十一条第二項 (Article 461, paragraph (2)), art-461/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-2
- art-461/par-4: 前三項 → 地方税法 第四百六十一条第一項 (Article 461, paragraph (1)), art-461/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-1
- art-461/par-4: 前三項 → 地方税法 第四百六十一条第二項 (Article 461, paragraph (2)), art-461/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-2
- art-461/par-4: 前三項 → 地方税法 第四百六十一条第三項 (Article 461, paragraph (3)), art-461/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-461/par-3
- art-462/par-1/item-1: 第四百六十条第六項 → 地方税法 第四百六十条第六項 (Article 460, paragraph (6)), art-460/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
- art-462/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-462/par-1/item-2: 第四百六十条第六項 → 地方税法 第四百六十条第六項 (Article 460, paragraph (6)), art-460/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
- art-462/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-462/par-1/item-2: 次号 → 地方税法 第四百六十二条第一項第三号 (Article 462, paragraph (1), item (iii)), art-462/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-1/item-3
- art-462/par-1/item-3: 第四百六十条第六項 → 地方税法 第四百六十条第六項 (Article 460, paragraph (6)), art-460/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
- art-462/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-462/par-2: 前項 → 地方税法 第四百六十二条第一項 (Article 462, paragraph (1)), art-462/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-462/par-1
- art-463/par-1: 第四百六十条第六項 → 地方税法 第四百六十条第六項 (Article 460, paragraph (6)), art-460/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-3/sec-3/from-art-452#art-460/par-6
- art-463/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-463/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), 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-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-097, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-139, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-140, 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