# 地方税法 / Local Tax Act — 第八節 (Chapter 2, Section 8)
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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: 第八節 (Chapter 2, Section 8) — address `ch-2/sec-8`
- Text: the text as amended with effect from 2028-01-01, standing until 2028-03-31 — NOT yet in force (revision 20280101_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#ch-2/sec-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-2/sec-8
- 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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## 第八節 自動車税 — Section 8 Automobile Tax
heading: machine translation, not official
ch-2/sec-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#ch-2/sec-8
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-8/subsec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#ch-2/sec-8/subsec-1
### 第百四十五条（自動車税に関する用語の意義） — Meanings of the Terms Relating to Automobile Tax
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art-145 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-145
**第一項** 自動車税について、「自動車」とは、道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のものをいう。
art-145/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-145/par-1
For the purposes of automobile tax, "motor vehicle" means, among the motor vehicles prescribed in Article 2, paragraph (2) of the Road Transport Vehicle Act (Act No. 185 of 1951), standard-sized motor vehicles prescribed in Article 3 of that Act and, among the small-sized motor vehicles prescribed in that Article, those with three or more wheels.
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### 第百四十六条（自動車税の納税義務者等） — Persons Liable for Automobile Tax, etc.
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art-146 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-146
**第一項** 自動車税は、自動車に対し、主たる定置場所在の道府県において、その所有者に課する。
art-146/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-146/par-1
Automobile tax is imposed on motor vehicles, in the prefecture in which their principal storage location is situated, on their owners.
machine translation, not official
**第二項** 自動車の所有者が第百四十八条第一項の規定により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、当該自動車の使用者に自動車税を課する。ただし、公用又は公共の用に供する自動車については、この限りでない。
art-146/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-146/par-2
Where the owner of a motor vehicle is a person on whom automobile tax cannot be imposed under Article 148, paragraph (1), automobile tax is imposed on the user of that motor vehicle, notwithstanding the preceding paragraph. However, this does not apply to a motor vehicle used for official or public purposes.
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### 第百四十七条（自動車税のみなす課税） — Deemed Imposition of Automobile Tax
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art-147 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-147
**第一項** 自動車の売買契約において売主が当該自動車の所有権を留保している場合には、買主を自動車の所有者とみなして、自動車税を課する。
art-147/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-147/par-1
Where, in a sales contract for a motor vehicle, the seller reserves ownership of that motor vehicle, automobile tax is imposed by deeming the buyer to be the owner of the motor vehicle.
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自動車について、買主の変更があつたときは、新たに買主となる者を自動車の所有者とみなして、自動車税を課する。
art-147/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-147/par-2
Where there is a change of buyer with respect to a motor vehicle under a sales contract to which the provisions of the preceding paragraph apply, automobile tax is imposed by deeming the person who newly becomes the buyer to be the owner of the motor vehicle.
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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.
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art-148 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-148
**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。
art-148/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-148/par-1
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.
machine translation, not official
**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。
art-148/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-148/par-2
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.
machine translation, not official
**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。
art-148/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-148/par-3
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)).
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### 第百四十九条（徴税吏員の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 Automobile Tax
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art-149 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149
**第一項** 道府県の徴税吏員は、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、次に掲げる者に質問し、又は第一号若しくは第二号に掲げる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-149/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
A prefectural tax collection official may, where necessary for an examination concerning the assessment and collection of automobile tax, question the following persons, or inspect the books and documents relating to the business of a person listed in item (i) or item (ii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); 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
**一** 納税義務者又は納税義務があると認められる者
art-149/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-1
a person liable for tax or a person found to have tax liability;
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**二** 前号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-149/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-2
a person found to be under an obligation to provide money or goods to a person listed in the preceding item;
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**三** 前二号に掲げる者以外の者で当該自動車税の賦課徴収に関し直接関係があると認められる者
art-149/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-3
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that automobile tax.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項において同じ。）及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、前項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-149/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-2
A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation by a company split; the same applies hereinafter in this paragraph) pertaining to a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a company split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a company split in which a person listed in that item is the successor corporation in a company split, are to be included in the persons found to be under an obligation to provide money or goods prescribed in item (ii) of the preceding paragraph.
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**第三項** 第一項の場合には、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-149/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
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**第四項** 道府県の徴税吏員は、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-149/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-4
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
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**第五項** 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、第百六十八条第六項に定めるところによる。
art-149/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-5
With regard to examinations relating to the delinquent tax collection procedure for automobile tax, notwithstanding the provisions of paragraph (1), the matters provided for in Article 168, paragraph (6) apply.
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**第六項** 第一項又は第四項の規定による道府県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-149/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-6
The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
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### 第百五十条（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 Automobile Tax
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art-150 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150
**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、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-150/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
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**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-150/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/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;
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**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-150/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/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;
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**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-150/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/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.
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**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、同項の罰金刑を科する。
art-150/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第百五十一条（自動車税の納税管理人） — Tax Agent for Automobile Tax
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art-151 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151
**第一項** 自動車税の納税義務者は、納税義務を負う道府県内に住所、居所、事務所又は事業所（以下この項において「住所等」という。）を有しない場合には、納税に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合も、同様とする。
art-151/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-1
Where a person liable for automobile tax has no address, residence, office or place of business (hereinafter in this paragraph referred to as "address, etc.") in the prefecture in which the person bears tax liability, the person must, in order to have all matters concerning tax payment handled, either designate a tax agent from among persons who have an address, etc. within an area specified by the Prefectural Ordinance of that prefecture and report this to the prefectural governor, or apply to the prefectural governor for approval of designating as a tax agent a person who has an address, etc. outside that area and is in a convenient position to handle those matters, and obtain that approval. The same applies when changing or intending to change a tax agent.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る自動車税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-151/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-2
Notwithstanding the provisions of the preceding paragraph, a person liable for tax is not required to designate a tax agent if the person has applied to the prefectural governor for, and received, a certification that there is no impediment to ensuring the collection of the automobile tax pertaining to that person liable for tax.
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### 第百五十二条（自動車税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Relating to False Reports, etc. Concerning Tax Agents for Automobile Tax
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art-152 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-152
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、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-152/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-152/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be 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-152/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-152/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
### 第百五十三条（自動車税の納税管理人に係る不申告に関する過料） — Non-Penal Fines Relating to Failure to Report a Tax Agent for Automobile Tax
caption: machine translation, not official
art-153 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-153
**第一項** 道府県は、第百五十一条第二項の認定を受けていない自動車税の納税義務者で同条第一項の承認を受けていないものが同項の規定により申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合には、その者に対し、当該道府県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-153/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-153/par-1
A prefecture may, with regard to a person liable for automobile tax who has not received the certification under Article 151, paragraph (2) and has not received the approval under paragraph (1) of that Article, and who fails without justifiable grounds to report the tax agent to be reported under that paragraph, establish a provision in the Prefectural Ordinance of that prefecture imposing a non-penal fine of not more than 100,000 yen on that person.
machine translation, not official
### 第百五十四条（自動車税の標準税率） — Standard Tax Rate for Automobile Tax
caption: machine translation, not official
art-154 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154
**第一項** 次の各号に掲げる自動車に対して課する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 乗用車（三輪の小型自動車であるものを除く。）
イ 営業用
（１） 総排気量が一リットル以下のもの 年額 七千五百円
（２） 総排気量が一リットルを超え、一・五リットル以下のもの 年額 八千五百円
（３） 総排気量が一・五リットルを超え、二リットル以下のもの 年額 九千五百円
（４） 総排気量が二リットルを超え、二・五リットル以下のもの 年額 一万三千八百円
（５） 総排気量が二・五リットルを超え、三リットル以下のもの 年額 一万五千七百円
（６） 総排気量が三リットルを超え、三・五リットル以下のもの 年額 一万七千九百円
（７） 総排気量が三・五リットルを超え、四リットル以下のもの 年額 二万五百円
（８） 総排気量が四リットルを超え、四・五リットル以下のもの 年額 二万三千六百円
（９） 総排気量が四・五リットルを超え、六リットル以下のもの 年額 二万七千二百円
（１０） 総排気量が六リットルを超えるもの 年額 四万七百円
ロ 自家用
（１） 総排気量が一リットル以下のもの 年額 二万五千円
（２） 総排気量が一リットルを超え、一・五リットル以下のもの 年額 三万五百円
（３） 総排気量が一・五リットルを超え、二リットル以下のもの 年額 三万六千円
（４） 総排気量が二リットルを超え、二・五リットル以下のもの 年額 四万三千五百円
（５） 総排気量が二・五リットルを超え、三リットル以下のもの 年額 五万円
（６） 総排気量が三リットルを超え、三・五リットル以下のもの 年額 五万七千円
（７） 総排気量が三・五リットルを超え、四リットル以下のもの 年額 六万五千五百円
（８） 総排気量が四リットルを超え、四・五リットル以下のもの 年額 七万五千五百円
（９） 総排気量が四・五リットルを超え、六リットル以下のもの 年額 八万七千円
（１０） 総排気量が六リットルを超えるもの 年額 十一万円
二 トラック（三輪の小型自動車であるものを除く。）
イ 営業用（けん引自動車であるもの及び被けん引自動車であるものを除く。）
（１） 最大積載量が一トン以下のもの 年額 六千五百円
（２） 最大積載量が一トンを超え、二トン以下のもの 年額 九千円
（３） 最大積載量が二トンを超え、三トン以下のもの 年額 一万二千円
（４） 最大積載量が三トンを超え、四トン以下のもの 年額 一万五千円
（５） 最大積載量が四トンを超え、五トン以下のもの 年額 一万八千五百円
（６） 最大積載量が五トンを超え、六トン以下のもの 年額 二万二千円
（７） 最大積載量が六トンを超え、七トン以下のもの 年額 二万五千五百円
（８） 最大積載量が七トンを超え、八トン以下のもの 年額 二万九千五百円
（９） 最大積載量が八トンを超えるもの 年額 二万九千五百円に最大積載量が八トンを超える部分一トンまでごとに四千七百円を加算した額
ロ 自家用（けん引自動車であるもの及び被けん引自動車であるものを除く。）
（１） 最大積載量が一トン以下のもの 年額 八千円
（２） 最大積載量が一トンを超え、二トン以下のもの 年額 一万千五百円
（３） 最大積載量が二トンを超え、三トン以下のもの 年額 一万六千円
（４） 最大積載量が三トンを超え、四トン以下のもの 年額 二万五百円
（５） 最大積載量が四トンを超え、五トン以下のもの 年額 二万五千五百円
（６） 最大積載量が五トンを超え、六トン以下のもの 年額 三万円
（７） 最大積載量が六トンを超え、七トン以下のもの 年額 三万五千円
（８） 最大積載量が七トンを超え、八トン以下のもの 年額 四万五百円
（９） 最大積載量が八トンを超えるもの 年額 四万五百円に最大積載量が八トンを超える部分一トンまでごとに六千三百円を加算した額
ハ けん引自動車
（１） 営業用
（ｉ） 小型自動車であるもの 年額 七千五百円
（ｉｉ） 普通自動車であるもの 年額 一万五千百円
（２） 自家用
（ｉ） 小型自動車であるもの 年額 一万二百円
（ｉｉ） 普通自動車であるもの 年額 二万六百円
ニ 被けん引自動車
（１） 営業用
（ｉ） 小型自動車であるもの 年額 三千九百円
（ｉｉ） 普通自動車であるもので最大積載量が八トン以下のもの 年額 七千五百円
（ｉｉｉ） 普通自動車であるもので最大積載量が八トンを超えるもの 年額 七千五百円に最大積載量が八トンを超える部分一トンまでごとに三千八百円を加算した額
（２） 自家用
（ｉ） 小型自動車であるもの 年額 五千三百円
（ｉｉ） 普通自動車であるもので最大積載量が八トン以下のもの 年額 一万二百円
（ｉｉｉ） 普通自動車であるもので最大積載量が八トンを超えるもの 年額 一万二百円に最大積載量が八トンを超える部分一トンまでごとに五千百円を加算した額
三 バス（三輪の小型自動車であるものを除く。以下この号において同じ。）
イ 営業用
（１） 一般乗合用バス（道路運送法（昭和二十六年法律第百八十三号）第五条第一項第三号に規定する路線定期運行の用に供するバスをいう。（２）において同じ。）
（ｉ） 乗車定員が三十人以下のもの 年額 一万二千円
（ｉｉ） 乗車定員が三十人を超え、四十人以下のもの 年額 一万四千五百円
（ｉｉｉ） 乗車定員が四十人を超え、五十人以下のもの 年額 一万七千五百円
（ｉｖ） 乗車定員が五十人を超え、六十人以下のもの 年額 二万円
（ｖ） 乗車定員が六十人を超え、七十人以下のもの 年額 二万二千五百円
（ｖｉ） 乗車定員が七十人を超え、八十人以下のもの 年額 二万五千五百円
（ｖｉｉ） 乗車定員が八十人を超えるもの 年額 二万九千円
（２） 一般乗合用バス以外のバス
（ｉ） 乗車定員が三十人以下のもの 年額 二万六千五百円
（ｉｉ） 乗車定員が三十人を超え、四十人以下のもの 年額 三万二千円
（ｉｉｉ） 乗車定員が四十人を超え、五十人以下のもの 年額 三万八千円
（ｉｖ） 乗車定員が五十人を超え、六十人以下のもの 年額 四万四千円
（ｖ） 乗車定員が六十人を超え、七十人以下のもの 年額 五万五百円
（ｖｉ） 乗車定員が七十人を超え、八十人以下のもの 年額 五万七千円
（ｖｉｉ） 乗車定員が八十人を超えるもの 年額 六万四千円
ロ 自家用
（１） 乗車定員が三十人以下のもの 年額 三万三千円
（２） 乗車定員が三十人を超え、四十人以下のもの 年額 四万千円
（３） 乗車定員が四十人を超え、五十人以下のもの 年額 四万九千円
（４） 乗車定員が五十人を超え、六十人以下のもの 年額 五万七千円
（５） 乗車定員が六十人を超え、七十人以下のもの 年額 六万五千五百円
（６） 乗車定員が七十人を超え、八十人以下のもの 年額 七万四千円
（７） 乗車定員が八十人を超えるもの 年額 八万三千円
四 三輪の小型自動車
イ 営業用 年額 四千五百円
ロ 自家用 年額 六千円
art-154/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-1
The standard tax rate of automobile tax imposed on the motor vehicles set forth in the following items is, per vehicle, the amount specified in the relevant item.
(i) Passenger cars (excluding those that are three-wheeled small-sized motor vehicles)
(a) For commercial use
(1) Those with a total displacement of 1 liter or less Annual amount 7,500 yen
(2) Those with a total displacement exceeding 1 liter and not exceeding 1.5 liters Annual amount 8,500 yen
(3) Those with a total displacement exceeding 1.5 liters and not exceeding 2 liters Annual amount 9,500 yen
(4) Those with a total displacement exceeding 2 liters and not exceeding 2.5 liters Annual amount 13,800 yen
(5) Those with a total displacement exceeding 2.5 liters and not exceeding 3 liters Annual amount 15,700 yen
(6) Those with a total displacement exceeding 3 liters and not exceeding 3.5 liters Annual amount 17,900 yen
(7) Those with a total displacement exceeding 3.5 liters and not exceeding 4 liters Annual amount 20,500 yen
(8) Those with a total displacement exceeding 4 liters and not exceeding 4.5 liters Annual amount 23,600 yen
(9) Those with a total displacement exceeding 4.5 liters and not exceeding 6 liters Annual amount 27,200 yen
(10) Those with a total displacement exceeding 6 liters Annual amount 40,700 yen
(b) For private use
(1) Those with a total displacement of 1 liter or less Annual amount 25,000 yen
(2) Those with a total displacement exceeding 1 liter and not exceeding 1.5 liters Annual amount 30,500 yen
(3) Those with a total displacement exceeding 1.5 liters and not exceeding 2 liters Annual amount 36,000 yen
(4) Those with a total displacement exceeding 2 liters and not exceeding 2.5 liters Annual amount 43,500 yen
(5) Those with a total displacement exceeding 2.5 liters and not exceeding 3 liters Annual amount 50,000 yen
(6) Those with a total displacement exceeding 3 liters and not exceeding 3.5 liters Annual amount 57,000 yen
(7) Those with a total displacement exceeding 3.5 liters and not exceeding 4 liters Annual amount 65,500 yen
(8) Those with a total displacement exceeding 4 liters and not exceeding 4.5 liters Annual amount 75,500 yen
(9) Those with a total displacement exceeding 4.5 liters and not exceeding 6 liters Annual amount 87,000 yen
(10) Those with a total displacement exceeding 6 liters Annual amount 110,000 yen
(ii) Trucks (excluding those that are three-wheeled small-sized motor vehicles)
(a) For commercial use (excluding those that are towing vehicles and those that are towed vehicles)
(1) Those with a maximum load capacity of 1 ton or less Annual amount 6,500 yen
(2) Those with a maximum load capacity exceeding 1 ton and not exceeding 2 tons Annual amount 9,000 yen
(3) Those with a maximum load capacity exceeding 2 tons and not exceeding 3 tons Annual amount 12,000 yen
(4) Those with a maximum load capacity exceeding 3 tons and not exceeding 4 tons Annual amount 15,000 yen
(5) Those with a maximum load capacity exceeding 4 tons and not exceeding 5 tons Annual amount 18,500 yen
(6) Those with a maximum load capacity exceeding 5 tons and not exceeding 6 tons Annual amount 22,000 yen
(7) Those with a maximum load capacity exceeding 6 tons and not exceeding 7 tons Annual amount 25,500 yen
(8) Those with a maximum load capacity exceeding 7 tons and not exceeding 8 tons Annual amount 29,500 yen
(9) Those with a maximum load capacity exceeding 8 tons Annual amount The amount of 29,500 yen plus 4,700 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons
(b) For private use (excluding those that are towing vehicles and those that are towed vehicles)
(1) Those with a maximum load capacity of 1 ton or less Annual amount 8,000 yen
(2) Those with a maximum load capacity exceeding 1 ton and not exceeding 2 tons Annual amount 11,500 yen
(3) Those with a maximum load capacity exceeding 2 tons and not exceeding 3 tons Annual amount 16,000 yen
(4) Those with a maximum load capacity exceeding 3 tons and not exceeding 4 tons Annual amount 20,500 yen
(5) Those with a maximum load capacity exceeding 4 tons and not exceeding 5 tons Annual amount 25,500 yen
(6) Those with a maximum load capacity exceeding 5 tons and not exceeding 6 tons Annual amount 30,000 yen
(7) Those with a maximum load capacity exceeding 6 tons and not exceeding 7 tons Annual amount 35,000 yen
(8) Those with a maximum load capacity exceeding 7 tons and not exceeding 8 tons Annual amount 40,500 yen
(9) Those with a maximum load capacity exceeding 8 tons Annual amount The amount of 40,500 yen plus 6,300 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons
(c) Towing vehicles
(1) For commercial use
(i) Those that are small-sized motor vehicles Annual amount 7,500 yen
(ii) Those that are standard-sized motor vehicles Annual amount 15,100 yen
(2) For private use
(i) Those that are small-sized motor vehicles Annual amount 10,200 yen
(ii) Those that are standard-sized motor vehicles Annual amount 20,600 yen
(d) Towed vehicles
(1) For commercial use
(i) Those that are small-sized motor vehicles Annual amount 3,900 yen
(ii) Those that are standard-sized motor vehicles with a maximum load capacity of 8 tons or less Annual amount 7,500 yen
(iii) Those that are standard-sized motor vehicles with a maximum load capacity exceeding 8 tons Annual amount The amount of 7,500 yen plus 3,800 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons
(2) For private use
(i) Those that are small-sized motor vehicles Annual amount 5,300 yen
(ii) Those that are standard-sized motor vehicles with a maximum load capacity of 8 tons or less Annual amount 10,200 yen
(iii) Those that are standard-sized motor vehicles with a maximum load capacity exceeding 8 tons Annual amount The amount of 10,200 yen plus 5,100 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons
(iii) Buses (excluding those that are three-wheeled small-sized motor vehicles; the same applies hereinafter in this item)
(a) For commercial use
(1) Buses for general passenger transport (meaning buses used for scheduled route operation prescribed in Article 5, paragraph (1), item (iii) of the Road Transportation Act (Act No. 183 of 1951); the same applies in (2))
(i) Those with a passenger capacity of 30 persons or less Annual amount 12,000 yen
(ii) Those with a passenger capacity exceeding 30 persons and not exceeding 40 persons Annual amount 14,500 yen
(iii) Those with a passenger capacity exceeding 40 persons and not exceeding 50 persons Annual amount 17,500 yen
(iv) Those with a passenger capacity exceeding 50 persons and not exceeding 60 persons Annual amount 20,000 yen
(v) Those with a passenger capacity exceeding 60 persons and not exceeding 70 persons Annual amount 22,500 yen
(vi) Those with a passenger capacity exceeding 70 persons and not exceeding 80 persons Annual amount 25,500 yen
(vii) Those with a passenger capacity exceeding 80 persons Annual amount 29,000 yen
(2) Buses other than buses for general passenger transport
(i) Those with a passenger capacity of 30 persons or less Annual amount 26,500 yen
(ii) Those with a passenger capacity exceeding 30 persons and not exceeding 40 persons Annual amount 32,000 yen
(iii) Those with a passenger capacity exceeding 40 persons and not exceeding 50 persons Annual amount 38,000 yen
(iv) Those with a passenger capacity exceeding 50 persons and not exceeding 60 persons Annual amount 44,000 yen
(v) Those with a passenger capacity exceeding 60 persons and not exceeding 70 persons Annual amount 50,500 yen
(vi) Those with a passenger capacity exceeding 70 persons and not exceeding 80 persons Annual amount 57,000 yen
(vii) Those with a passenger capacity exceeding 80 persons Annual amount 64,000 yen
(b) For private use
(1) Those with a passenger capacity of 30 persons or less Annual amount 33,000 yen
(2) Those with a passenger capacity exceeding 30 persons and not exceeding 40 persons Annual amount 41,000 yen
(3) Those with a passenger capacity exceeding 40 persons and not exceeding 50 persons Annual amount 49,000 yen
(4) Those with a passenger capacity exceeding 50 persons and not exceeding 60 persons Annual amount 57,000 yen
(5) Those with a passenger capacity exceeding 60 persons and not exceeding 70 persons Annual amount 65,500 yen
(6) Those with a passenger capacity exceeding 70 persons and not exceeding 80 persons Annual amount 74,000 yen
(7) Those with a passenger capacity exceeding 80 persons Annual amount 83,000 yen
(iv) Three-wheeled small-sized motor vehicles
(a) For commercial use Annual amount 4,500 yen
(b) For private use Annual amount 6,000 yen
machine translation, not official
**第二項** 前項第二号に掲げる自動車のうち最大乗車定員が四人以上であるものに対して課する自動車税の標準税率は、同項（同号に係る部分に限る。）の規定にかかわらず、同号に定める額に、次の各号の区分に応じ当該各号に定める額を、それぞれ加算した額とする。
art-154/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2
Notwithstanding the provisions of paragraph (1) (limited to the part pertaining to item (ii)), the standard tax rate of automobile tax imposed on those, among the motor vehicles set forth in item (ii) of that paragraph, with a maximum passenger capacity of four or more persons is the amount obtained by adding to the amount specified in that item the amount specified in each of the following items for the category set forth in that item.
machine translation, not official
**一** 営業用
art-154/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-1
Commercial use
machine translation, not official
**イ** 総排気量が一リットル以下のもの 三千七百円
art-154/par-2/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-1/sub-1
Those with a total displacement of 1 liter or less: 3,700 yen;
machine translation, not official
**ロ** 総排気量が一リットルを超え、一・五リットル以下のもの 四千七百円
art-154/par-2/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-1/sub-2
Those with a total displacement exceeding 1 liter and not exceeding 1.5 liters: 4,700 yen;
machine translation, not official
**ハ** 総排気量が一・五リットルを超えるもの 六千三百円
art-154/par-2/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-1/sub-3
Those with a total displacement exceeding 1.5 liters: 6,300 yen;
machine translation, not official
**二** 自家用
art-154/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-2
Private use
machine translation, not official
**イ** 総排気量が一リットル以下のもの 五千二百円
art-154/par-2/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-2/sub-1
Those with a total displacement of one liter or less: 5,200 yen;
machine translation, not official
**ロ** 総排気量が一リットルを超え、一・五リットル以下のもの 六千三百円
art-154/par-2/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-2/sub-2
Those with a total displacement exceeding one liter and not exceeding 1.5 liters: 6,300 yen;
machine translation, not official
**ハ** 総排気量が一・五リットルを超えるもの 八千円
art-154/par-2/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2/item-2/sub-3
Those with a total displacement exceeding 1.5 liters: 8,000 yen.
machine translation, not official
**第三項** 積雪により、通常、一定の期間において自動車を運行の用に供することができないと認められる地域に主たる定置場を有する自動車に対して課する自動車税の標準税率は、前二項の規定にかかわらず、前二項の税率に、それぞれ政令で定める割合を乗じた税率とする。ただし、その割合は、十分の七を下ることができない。
art-154/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-3
The standard tax rate of automobile tax imposed on motor vehicles whose principal storage location is in an area where it is recognized that, because of snowfall, motor vehicles ordinarily cannot be put into operation for a certain period is, notwithstanding the preceding two paragraphs, the rate obtained by multiplying the rates in the preceding two paragraphs by the respective ratios specified by Cabinet Order; provided, however, that those ratios may not be less than seven tenths.
machine translation, not official
**第四項** 道府県は、前三項に定める標準税率を超える税率で自動車税を課する場合には、前三項の税率に、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-154/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-4
Where a prefecture imposes automobile tax at a rate exceeding the standard tax rates provided for in the preceding three paragraphs, it may not impose it at a rate exceeding the rate obtained by multiplying each of the rates in the preceding three paragraphs by 1.5.
machine translation, not official
**第五項** 道府県は、第一項各号に掲げる自動車以外の自動車及び同項各号に掲げる自動車で当該各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、最大積載量、乗車定員その他の自動車の諸元により区分を設けて、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、前各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-154/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-5
A prefecture may, for motor vehicles other than those listed in the items of paragraph (1) and for motor vehicles listed in the items of that paragraph that are difficult to classify under the categories of those items, set the rate of automobile tax by establishing categories, separately from the categories of the items of that paragraph, according to the specifications of motor vehicles, such as use, total displacement, rated output, maximum load capacity, seating capacity and others. In this case, it must ensure that the rates are not out of balance with the rates determined by applying the preceding 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-2/sec-8/subsec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#ch-2/sec-8/subsec-2
### 第百五十五条（自動車税の賦課期日） — Assessment Date for Automobile Tax
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art-155 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-155
**第一項** 自動車税の賦課期日は、四月一日とする。
art-155/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-155/par-1
The assessment date for automobile tax is April 1.
machine translation, not official
### 第百五十六条（自動車税の納期） — Payment Period for Automobile Tax
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art-156 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-156
**第一項** 自動車税の納期は、五月中において、当該道府県の条例で定める。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-156/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-156/par-1
The payment period for automobile tax is to be specified in May by the Prefectural Ordinance of the prefecture concerned. However, in the case of special circumstances, a different payment period may be specified.
machine translation, not official
### 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
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art-157 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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
### 第百五十八条（自動車税の徴収の方法） — Method of Collecting Automobile Tax
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art-158 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158
**第一項** 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-158/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-1
Automobile tax must be collected by the method of ordinary collection.
machine translation, not official
**第二項** 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-158/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-2
The tax notice to be delivered to a taxpayer when intending to collect automobile tax by the method of ordinary collection must be delivered to the taxpayer by 10 days before the due date for payment at the latest.
machine translation, not official
**第三項** 道路運送車両法第七条第一項に規定する新規登録（次項、次条及び第百六十条第一項において「新規登録」という。）の申請があつた自動車について前条第一項の規定により課する自動車税の徴収については、賦課期日後翌年二月末日までの間に納税義務が発生した場合に限り、第一項の規定にかかわらず、証紙徴収の方法によらなければならない。
art-158/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-3
With respect to the collection of automobile tax imposed under paragraph (1) of the preceding Article on a motor vehicle for which an application for new registration prescribed in Article 7, paragraph (1) of the Road Transport Vehicle Act (hereinafter in the following paragraph, the following Article and Article 160, paragraph (1) referred to as "new registration") has been made, notwithstanding paragraph (1), the method of collection by stamps must be used only where the tax liability arises during the period from after the assessment date until the last day of February of the following year.
machine translation, not official
**第四項** 道府県は、前項の規定により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、納税者が新規登録の申請をしたときに、当該道府県が発行する証紙を第百六十条第一項の規定により提出すべき申告書又は報告書に貼らせることにより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、当該道府県の条例で定めるところにより証紙の額面金額に相当する金額を証紙代金収納計器で表示させることにより、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-158/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
Where a prefecture intends to collect automobile tax by the method of collection by stamps under the preceding paragraph, it must have the taxpayer pay the tax, when the taxpayer applies for new registration, by affixing stamps issued by that prefecture to the return or report to be submitted under Article 160, paragraph (1). In this case, in accordance with the Prefectural Ordinance of that prefecture, the stamps may be replaced by having an amount equivalent to the face value of the stamps indicated on a stamp fee receiving meter, 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** 道府県は、前項の規定により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道府県の印で判明にこれを消さなければならない。
art-158/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-5
Where a taxpayer has affixed stamps under the preceding paragraph, a prefecture must clearly cancel them with the seal of that prefecture, across the paper on which the stamps are affixed and the pattern of the stamps.
machine translation, not official
**第六項** 第四項の証紙の取扱いに関しては、当該道府県の条例で定めなければならない。
art-158/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-6
The handling of the stamps referred to in paragraph (4) must be provided for by the Prefectural Ordinance of that prefecture.
machine translation, not official
**第七項** 第四項の申告書又は報告書の提出がなかつたことにより、第三項の規定により自動車税を証紙徴収の方法によつて徴収することができない場合には、当該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-158/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-7
Where, because of the failure to submit the return or report referred to in paragraph (4), automobile tax cannot be collected by the method of collection by stamps under paragraph (3), the collection of that automobile tax must be by the method of ordinary collection.
machine translation, not official
### 第百五十九条（自動車税の徴収の方法の特例） — Special Provisions on the Method of Collecting Automobile Tax
caption: machine translation, not official
art-159 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-159
**第一項** 道府県は、納税者が情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により同項に規定する電子情報処理組織を使用して新規登録の申請を行う場合において、同項の規定により同項に規定する電子情報処理組織を使用して、又は第七百四十七条の二第一項の規定により第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由して、次条第一項の規定による申告書又は報告書の提出を行うときは、前条第三項から第六項までの規定によるほか、当該道府県の条例で定めるところにより、当該納税者が当該新規登録の申請をした際に、当該新規登録の申請に係る自動車に対して課する自動車税を総務省令で定める方法により徴収することができる。
art-159/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-159/par-1
Where a taxpayer files an application for new registration under Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology using the electronic data processing system prescribed in that paragraph, and submits the return or report under paragraph (1) of the following Article either under Article 6, paragraph (1) of that Act using the electronic data processing system prescribed in that paragraph, or under Article 747-2, paragraph (1) using the electronic data processing system for local tax procedures prescribed in Article 762, item (i) and via the Local Tax Joint Organization, a prefecture may, in addition to the provisions of paragraphs (3) through (6) of the preceding Article, in accordance with the Prefectural Ordinance of that prefecture, collect the automobile tax imposed on the motor vehicle subject to that application for new registration, at the time the taxpayer files that application, by the method specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百六十条（自動車税の賦課徴収に関する申告又は報告の義務） — Obligation to Make Declarations or Reports Concerning the Assessment and Collection of Automobile Tax
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art-160 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160
**第一項** 自動車税の納税義務者は、新規登録、道路運送車両法第十二条第一項に規定する変更登録又は同法第十三条第一項に規定する移転登録の申請をした場合その他当該道府県の条例で定める場合には、総務省令で定める様式により、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道府県知事に提出しなければならない。
art-160/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160/par-1
A person liable for automobile tax must, where the person has applied for new registration, for change registration prescribed in Article 12, paragraph (1) of the Road Transport Vehicle Act or for transfer registration prescribed in Article 13, paragraph (1) of that Act, or in other cases specified by the Prefectural Ordinance of that prefecture, submit to the prefectural governor, 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 automobile tax.
machine translation, not official
**第二項** 第百四十七条第一項に規定する自動車の売主は、当該道府県の条例で定めるところにより、当該道府県知事から当該自動車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、当該自動車の買主の住所又は居所その他当該自動車に対して課する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-160/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160/par-2
A seller of a motor vehicle prescribed in Article 147, paragraph (1) must, in accordance with the Prefectural Ordinance of the prefecture concerned, where the prefectural governor so requests on the ground that the address or residence of the buyer of the motor vehicle is unknown, report the address or residence of the buyer of the motor vehicle and other matters necessary for the assessment and collection of automobile tax imposed on the motor vehicle.
machine translation, not official
### 第百六十一条（自動車税に係る虚偽の申告等に関する罪） — Offenses Relating to False Declarations, etc. Concerning Automobile Tax
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art-161 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-161
**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、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-161/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-161/par-1
If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 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、同項の罰金刑を科する。
art-161/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-161/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第百六十二条（自動車税に係る不申告等に関する過料） — Non-Penal Fines Relating to Failure to Make Declarations, etc. Concerning Automobile Tax
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art-162 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-162
**第一項** 道府県は、自動車税の納税義務者又は第百四十七条第一項に規定する自動車の売主が第百六十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、当該道府県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-162/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-162/par-1
A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that a non-penal fine of 100,000 yen or less is to be imposed on a person liable for automobile tax, or on a seller of a motor vehicle prescribed in Article 147, paragraph (1), who, without justifiable grounds, fails to make a declaration or report on matters to be declared or reported under Article 160.
machine translation, not official
### 第百六十三条（自動車税の脱税に関する罪） — Offenses Relating to Evasion of Automobile Tax
caption: machine translation, not official
art-163 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163
**第一項** 偽りその他不正の行為により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、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-163/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-1
Where the whole or part of automobile tax has been evaded by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
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-163/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/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、第百六十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、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、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-163/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-3
In addition to what is prescribed in paragraph (1), where the whole or part of automobile tax has been evaded by failing to make a declaration or report on matters to be declared or reported under Article 160, paragraph (1), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
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-163/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/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、当該各項の罰金刑を科する。
art-163/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed 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 fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-163/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-6
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
### 第百六十四条（自動車税の減免） — Reduction or Exemption of Automobile Tax
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art-164 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-164
**第一項** 道府県知事は、天災その他特別の事情がある場合において自動車税の減免を必要とすると認める者に限り、当該道府県の条例で定めるところにより、自動車税を減免することができる。
art-164/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-164/par-1
A prefectural governor may reduce or exempt automobile tax, in accordance with the Prefectural Ordinance of the prefecture concerned, only for a person who is found to need a reduction or exemption of automobile tax in the case of a natural disaster or other special circumstances.
machine translation, not official
### 第百六十五条（納期限後等に納付する自動車税の延滞金） — Delinquency Charge on Automobile Tax Paid After the Due Date for Payment, etc.
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art-165 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165
**第一項** 自動車税の納税者は、第百五十六条の納期限（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、次条第一項及び第百六十八条において同じ。）後にその税金を納付する場合には、当該税額に、当該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-165/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165/par-1
A taxpayer of automobile tax who pays the tax after the due date for payment under Article 156 (where 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 168) must add to the tax amount, and pay, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period until the day on which one month elapses from the day following the due date for payment, 7.3 percent per annum) according to the number of days in the period from the day following the due date for payment to the day of payment.
machine translation, not official
**第二項** 第百五十八条第七項の規定により普通徴収の方法によつて自動車税を徴収する場合には、道府県の徴税吏員は、前項の規定にかかわらず、当該税額に、当該自動車税に係る納税通知書を発した日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（当該納税通知書において納付すべきこととされる日までの期間又はその日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徴収しなければならない。
art-165/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165/par-2
Where automobile tax is collected by the method of ordinary collection under Article 158, paragraph (7), a prefectural tax collection official must, notwithstanding the preceding paragraph, add to the tax amount, and collect, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period up to the day on which payment is to be made under the tax notice for that automobile tax or the period until the day on which one month elapses from the day following that day, 7.3 percent per annum) according to the number of days in the period from the day following the day on which that tax notice was issued to the day of payment.
machine translation, not official
**第三項** 道府県知事は、納税者が第百五十六条の納期限まで又は第百五十八条第四項若しくは第百五十九条の規定により税金を払い込むべき日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、前二項の延滞金額を減免することができる。
art-165/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165/par-3
A prefectural governor may reduce or exempt the amount of delinquency charge under the preceding two paragraphs if the governor finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 156 or on the day on which the tax was to be paid under Article 158, paragraph (4) or Article 159.
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## 第三款 督促及び滞納処分 — Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures
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ch-2/sec-8/subsec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#ch-2/sec-8/subsec-3
### 第百六十六条（自動車税に係る督促） — Demand Relating to Automobile Tax
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art-166 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-166
**第一項** 納税者が納期限までに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、道府県の徴税吏員は、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-166/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-166/par-1
If a taxpayer has not paid in full the local government levies relating to automobile tax by the due date for payment, a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある道府県においては、当該道府県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-166/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-166/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
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### 第百六十七条（自動車税に係る督促手数料） — Demand Fees for Automobile Tax
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art-167 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-167
**第一項** 道府県の徴税吏員は、督促状を発した場合には、当該道府県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-167/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-167/par-1
A prefectural tax collection official may, if the official has issued a demand letter, collect a fee as provided by Prefectural Ordinance of that prefecture.
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### 第百六十八条（自動車税に係る滞納処分） — Delinquent Tax Collection Procedures for Automobile Tax
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art-168 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168
**第一項** 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、道府県の徴税吏員は、当該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-168/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1
When a person delinquent in payment of automobile tax falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that automobile 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自動車税に係る地方団体の徴収金を完納しないとき。
art-168/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1/item-1
when the person delinquent in payment has received a demand and has not paid in full, by the day on which 10 days have elapsed counting from the day on which the demand letter was issued, the local government levies relating to automobile tax that were the subject of the demand;
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自動車税に係る地方団体の徴収金を完納しないとき。
art-168/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1/item-2
when the person delinquent in payment has not paid in full the local government levies relating to automobile tax by the due date for payment designated by the notice of 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-168/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/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** 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、道府県の徴税吏員は、直ちにその財産を差し押さえることができる。
art-168/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-3
If, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of the local government levies relating to automobile tax, a fact falling under any 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 prefectural 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、道府県の徴税吏員は、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-168/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-4
When compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution, with respect to the local government levies relating to automobile tax in arrears, to the enforcement agency (or, when making a request for share distribution of local government levies relating to automobile tax that are the subject of a claim set out in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 道府県の徴税吏員は、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-168/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-5
When a prefectural 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-168/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
Delinquent tax collection procedures for local government levies relating to automobile tax, other than those provided for in the preceding paragraphs, 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、当該道府県の区域外においても行うことができる。
art-168/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第百六十九条（自動車税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Automobile Tax
caption: machine translation, not official
art-169 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169
**第一項** 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、若しくは道府県の不利益に処分し、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-169/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-1
If a taxpayer of automobile tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on the property, or alters its current state and thereby reduces the value of the property or increases the expenses for the delinquent tax collection procedure, 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-169/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/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-169/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/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-169/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/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.
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### 第百六十九条の二（国税徴収法の例による自動車税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Automobile Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
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art-169-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169-2
**第一項** 第百六十八条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、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-169-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169-2/par-1
In the case of Article 168, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation 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** 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、同項の罰金刑を科する。
art-169-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第百七十条（国税徴収法の例による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. in Delinquent Tax Collection Procedures for Automobile Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-170 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170
**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、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-170/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第百六十八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道府県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-170/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-1/item-1
in the case referred to in Article 168, paragraph (6), when the person gives no answer, or makes a false statement, in response to questions by a prefectural tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第百六十八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道府県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-170/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-1/item-2
in the case referred to in Article 168, paragraph (6), when the person refuses, obstructs or evades the inspection by a prefectural 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** 第百六十八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道府県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-170/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-1/item-3
in the case referred to in Article 168, paragraph (6), when the person, without justifiable grounds, fails to comply with a request by a prefectural 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、同項の罰金刑を科する。
art-170/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第百七十一条（国税徴収法の例による自動車税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of Making False Statements in Delinquent Tax Collection Procedures for Automobile Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-171 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-171
**第一項** 第百六十八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。）の規定の例により道府県知事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-171/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-171/par-1
In the case referred to in Article 168, paragraph (6), a person who makes a false statement to the prefectural governor on matters on which a statement is to be made 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
### 第百七十二条から第百七十七条まで 〔削除 / repealed〕
art-172-to-177 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-172-to-177
**第一項** 削除
art-172-to-177/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-172-to-177/par-1
---
## Cites
- art-145/par-1: 道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項 → 道路運送車両法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/road-transport-vehicle-act/art-2/par-2 · https://japanlaw.org/l/326AC0000000185/art-2/par-2
- art-145/par-1: 同法第三条 → 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-146/par-2: 第百四十八条第一項 → 地方税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-148/par-1
- art-146/par-2: 前項 → 地方税法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-146/par-1
- art-147/par-2: 前項 → 地方税法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-147/par-1
- art-149/par-1: 第一号 → 地方税法 第百四十九条第一項第一号 (Article 149, paragraph (1), item (i)), art-149/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-1
- art-149/par-1: 第二号 → 地方税法 第百四十九条第一項第二号 (Article 149, paragraph (1), item (ii)), art-149/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-2
- art-149/par-1: 次条第一項第一号 → 地方税法 第百五十条第一項第一号 (Article 150, paragraph (1), item (i)), art-150/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/par-1/item-1
- art-149/par-1: 第二号 → 地方税法 第百五十条第一項第二号 (Article 150, paragraph (1), item (ii)), art-150/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/par-1/item-2
- art-149/par-1/item-2: 前号 → 地方税法 第百四十九条第一項第一号 (Article 149, paragraph (1), item (i)), art-149/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-1
- art-149/par-1/item-3: 前二号 → 地方税法 第百四十九条第一項第一号 (Article 149, paragraph (1), item (i)), art-149/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-1
- art-149/par-1/item-3: 前二号 → 地方税法 第百四十九条第一項第二号 (Article 149, paragraph (1), item (ii)), art-149/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-2
- art-149/par-2: 前項第一号 → 地方税法 第百四十九条第一項第一号 (Article 149, paragraph (1), item (i)), art-149/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-1
- art-149/par-2: この項 → 地方税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-2
- art-149/par-2: 前項第二号 → 地方税法 第百四十九条第一項第二号 (Article 149, paragraph (1), item (ii)), art-149/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1/item-2
- art-149/par-3: 第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-149/par-4: 第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-149/par-5: 第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-149/par-5: 第百六十八条第六項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-149/par-6: 第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-149/par-6: 第四項 → 地方税法 第百四十九条第四項 (Article 149, paragraph (4)), art-149/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-4
- art-150/par-1/item-1: 前条第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-150/par-1/item-2: 前条第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-150/par-1/item-3: 前条第一項 → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-149/par-1
- art-150/par-2: 前項 → 地方税法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-150/par-1
- art-151/par-1: この項 → 地方税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-1
- art-151/par-2: 前項 → 地方税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-1
- art-152/par-1: 前条第一項 → 地方税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-1
- art-152/par-1: 同条第二項 → 地方税法 第百五十一条第二項 (Article 151, paragraph (2)), art-151/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-2
- art-152/par-2: 前項 → 地方税法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-152/par-1
- art-153/par-1: 第百五十一条第二項 → 地方税法 第百五十一条第二項 (Article 151, paragraph (2)), art-151/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-2
- art-153/par-1: 同条第一項 → 地方税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-151/par-1
- art-154/par-1: 道路運送法（昭和二十六年法律第百八十三号）第五条第一項第三号 → e-Gov law 326AC0000000183, 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — not held in this collection
- art-154/par-3: 前二項 → 地方税法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-1
- art-154/par-3: 前二項 → 地方税法 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2
- art-154/par-4: 前三項 → 地方税法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-1
- art-154/par-4: 前三項 → 地方税法 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2
- art-154/par-4: 前三項 → 地方税法 第百五十四条第三項 (Article 154, paragraph (3)), art-154/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-3
- art-154/par-5: 第一項 → 地方税法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-1
- art-154/par-5: 前各項 → 地方税法 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-2
- art-154/par-5: 前各項 → 地方税法 第百五十四条第三項 (Article 154, paragraph (3)), art-154/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-3
- art-154/par-5: 前各項 → 地方税法 第百五十四条第四項 (Article 154, paragraph (4)), art-154/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-154#art-154/par-4
- 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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-157/par-4
- art-158/par-3: 道路運送車両法第七条第一項 → 道路運送車両法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-7/par-1 · https://japanlaw.org/l/326AC0000000185/art-7/par-1
- art-158/par-3: 次項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
- art-158/par-3: 次条 → 地方税法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-159
- art-158/par-3: 第百六十条第一項 → 地方税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160/par-1
- art-158/par-3: 前条第一項 → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-157/par-1
- art-158/par-3: 第一項 → 地方税法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-1
- art-158/par-4: 前項 → 地方税法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-3
- art-158/par-4: 第百六十条第一項 → 地方税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160/par-1
- art-158/par-5: 前項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
- art-158/par-6: 第四項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
- art-158/par-7: 第四項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
- art-158/par-7: 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/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-3
- art-159/par-1: 第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-6/from-art-747-2#art-747-2/par-1
- art-159/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-9/from-art-761#art-762/par-1/item-1
- art-159/par-1: 次条第一項 → 地方税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160/par-1
- art-159/par-1: 前条第三項から第六項まで → 地方税法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-3
- art-159/par-1: 前条第三項から第六項まで → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
- art-159/par-1: 前条第三項から第六項まで → 地方税法 第百五十八条第五項 (Article 158, paragraph (5)), art-158/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-5
- art-159/par-1: 前条第三項から第六項まで → 地方税法 第百五十八条第六項 (Article 158, paragraph (6)), art-158/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-6
- art-160/par-1: 道路運送車両法第十二条第一項 → 道路運送車両法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-12/par-1 · https://japanlaw.org/l/326AC0000000185/art-12/par-1
- art-160/par-1: 同法第十三条第一項 → 道路運送車両法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-13/par-1 · https://japanlaw.org/l/326AC0000000185/art-13/par-1
- art-160/par-2: 第百四十七条第一項 → 地方税法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-147/par-1
- art-161/par-1: 前条 → 地方税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160
- art-161/par-2: 前項 → 地方税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-161/par-1
- art-162/par-1: 第百四十七条第一項 → 地方税法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-145#art-147/par-1
- art-162/par-1: 第百六十条 → 地方税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160
- art-163/par-2: 前項 → 地方税法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-1
- art-163/par-3: 第一項 → 地方税法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-1
- art-163/par-3: 第百六十条第一項 → 地方税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-160/par-1
- art-163/par-4: 前項 → 地方税法 第百六十三条第三項 (Article 163, paragraph (3)), art-163/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-3
- art-163/par-5: 第一項 → 地方税法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-1
- art-163/par-5: 第三項 → 地方税法 第百六十三条第三項 (Article 163, paragraph (3)), art-163/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-3
- art-163/par-6: 前項 → 地方税法 第百六十三条第五項 (Article 163, paragraph (5)), art-163/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-5
- art-163/par-6: 第一項 → 地方税法 第百六十三条第一項 (Article 163, paragraph (1)), art-163/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-163/par-1
- art-165/par-1: 第百五十六条 → 地方税法 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-156
- art-165/par-1: この条 → 地方税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165
- art-165/par-1: 次条第一項 → 地方税法 第百六十六条第一項 (Article 166, paragraph (1)), art-166/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-166/par-1
- art-165/par-1: 第百六十八条 → 地方税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168
- art-165/par-2: 第百五十八条第七項 → 地方税法 第百五十八条第七項 (Article 158, paragraph (7)), art-158/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-7
- art-165/par-2: 前項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165/par-1
- art-165/par-3: 第百五十六条 → 地方税法 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-156
- art-165/par-3: 第百五十八条第四項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-158/par-4
- art-165/par-3: 第百五十九条 → 地方税法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-155#art-159
- art-165/par-3: 前二項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165/par-1
- art-165/par-3: 前二項 → 地方税法 第百六十五条第二項 (Article 165, paragraph (2)), art-165/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-165/par-2
- art-166/par-2: 前項 → 地方税法 第百六十六条第一項 (Article 166, paragraph (1)), art-166/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-166/par-1
- art-168/par-2: 前項 → 地方税法 第百六十八条第一項 (Article 168, paragraph (1)), art-168/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1
- art-168/par-2: 同項第一号 → 地方税法 第百六十八条第一項第一号 (Article 168, paragraph (1), item (i)), art-168/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1/item-1
- art-168/par-3: 第一項第一号 → 地方税法 第百六十八条第一項第一号 (Article 168, paragraph (1), item (i)), art-168/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1/item-1
- art-168/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/20280101_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-168/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-168/par-5: 第一項から第三項まで → 地方税法 第百六十八条第一項 (Article 168, paragraph (1)), art-168/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1
- art-168/par-5: 第一項から第三項まで → 地方税法 第百六十八条第二項 (Article 168, paragraph (2)), art-168/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-2
- art-168/par-5: 第一項から第三項まで → 地方税法 第百六十八条第三項 (Article 168, paragraph (3)), art-168/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-3
- art-168/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-168/par-6: 前各項 → 地方税法 第百六十八条第一項 (Article 168, paragraph (1)), art-168/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1
- art-168/par-6: 前各項 → 地方税法 第百六十八条第二項 (Article 168, paragraph (2)), art-168/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-2
- art-168/par-6: 前各項 → 地方税法 第百六十八条第三項 (Article 168, paragraph (3)), art-168/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-3
- art-168/par-6: 前各項 → 地方税法 第百六十八条第四項 (Article 168, paragraph (4)), art-168/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-4
- art-168/par-6: 前各項 → 地方税法 第百六十八条第五項 (Article 168, paragraph (5)), art-168/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-5
- art-168/par-7: 前各項 → 地方税法 第百六十八条第一項 (Article 168, paragraph (1)), art-168/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-1
- art-168/par-7: 前各項 → 地方税法 第百六十八条第二項 (Article 168, paragraph (2)), art-168/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-2
- art-168/par-7: 前各項 → 地方税法 第百六十八条第三項 (Article 168, paragraph (3)), art-168/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-3
- art-168/par-7: 前各項 → 地方税法 第百六十八条第四項 (Article 168, paragraph (4)), art-168/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-4
- art-168/par-7: 前各項 → 地方税法 第百六十八条第五項 (Article 168, paragraph (5)), art-168/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-5
- art-168/par-7: 前各項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-169/par-2: 前項 → 地方税法 第百六十九条第一項 (Article 169, paragraph (1)), art-169/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-1
- art-169/par-3: 前二項 → 地方税法 第百六十九条第一項 (Article 169, paragraph (1)), art-169/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-1
- art-169/par-3: 前二項 → 地方税法 第百六十九条第二項 (Article 169, paragraph (2)), art-169/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-2
- art-169/par-4: 前三項 → 地方税法 第百六十九条第一項 (Article 169, paragraph (1)), art-169/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-1
- art-169/par-4: 前三項 → 地方税法 第百六十九条第二項 (Article 169, paragraph (2)), art-169/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-2
- art-169/par-4: 前三項 → 地方税法 第百六十九条第三項 (Article 169, paragraph (3)), art-169/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169/par-3
- art-169-2/par-1: 第百六十八条第六項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-169-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-169-2/par-2: 前項 → 地方税法 第百六十九条の二第一項 (Article 169-2, paragraph (1)), art-169-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-169-2/par-1
- art-170/par-1/item-1: 第百六十八条第六項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-170/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-170/par-1/item-2: 第百六十八条第六項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-170/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-170/par-1/item-2: 次号 → 地方税法 第百七十条第一項第三号 (Article 170, paragraph (1), item (iii)), art-170/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-1/item-3
- art-170/par-1/item-3: 第百六十八条第六項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-170/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-170/par-2: 前項 → 地方税法 第百七十条第一項 (Article 170, paragraph (1)), art-170/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-170/par-1
- art-171/par-1: 第百六十八条第六項 → 地方税法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-8/from-art-165#art-168/par-6
- art-171/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-171/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 令和八年法律第二号 leaves it, from 2028-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_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-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-096, translated 2026-10-28
- 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-20261027T202151-121, 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-20261027T214204-024, 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-20261027T214204-040, 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-20261027T214204-063, 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-20261027T214204-077, 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-20261027T214204-096, 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
- 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-20261027T214204-098, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-099, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, 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