# 地方税法 / Local Tax Act — 第十一条の十 (Article 11-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-11-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条の十 (Article 11-10)（自動車等の売主の第二次納税義務） — address `art-11-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-11-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-11-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条の十（自動車等の売主の第二次納税義務） — Secondary Tax Liability of Sellers of Motor Vehicles, etc. caption: machine translation, not official art-11-10 · https://japanlaw.org/ja/local-tax-act/art-11-10 · https://japanlaw.org/l/325AC0000000226/art-11-10 **第一項** 第百四十五条に規定する自動車又は第四百四十二条第一号に規定する軽自動車等（以下この条において「自動車等」という。）の買主が当該自動車等に対して課する自動車税又は軽自動車税に係る地方団体の徴収金を滞納した場合において、その者の財産につき滞納処分をしてもなおその徴収すべき額に不足すると認められるときは、当該自動車等の売主は、当該自動車等の譲渡価額として政令で定める額を限度として、当該滞納に係る地方団体の徴収金の第二次納税義務を負う。 art-11-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-11-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-1 Where the buyer of a motor vehicle prescribed in Article 145 or a light motor vehicle, etc. prescribed in Article 442, item (i) (hereinafter in this Article referred to as a "motor vehicle, etc.") is in arrears with local government levies relating to the automobile tax or light motor vehicle tax imposed on that motor vehicle, etc., if it is found that, even after delinquent tax collection procedures have been carried out in respect of that person's property, the amount to be collected is still insufficient, the seller of that motor vehicle, etc. bears secondary tax liability for the local government levies in arrears, up to the limit of the amount specified by Cabinet Order as the transfer price of that motor vehicle, etc. machine translation, not official **第二項** 道府県又は市町村は、自動車等の所在及び買主の住所又は居所が不明である場合において、当該自動車等の売主が当該自動車等の売買に係る代金の全部又は一部を受け取ることができなくなつたと認められるときは、当該受け取ることができなくなつたと認められる額を限度として、当該自動車等の売主の前項の規定による第二次納税義務に係る地方団体の徴収金の納付の義務を免除するものとする。 art-11-10/par-2 · https://japanlaw.org/ja/local-tax-act/art-11-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-2 Where the location of a motor vehicle, etc. and the address or residence of the buyer are unknown, if it is found that the seller of that motor vehicle, etc. has become unable to receive all or part of the price relating to the sale of that motor vehicle, etc., a prefecture or municipality is to exempt the seller of that motor vehicle, etc. from the obligation to pay the local government levies relating to the secondary tax liability under the preceding paragraph, up to the limit of the amount found to be unreceivable. machine translation, not official **第三項** 前項の規定は、自動車等の売主から同項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときに限り、適用する。 art-11-10/par-3 · https://japanlaw.org/ja/local-tax-act/art-11-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-3 The preceding paragraph applies only where a declaration to the effect that that paragraph is to apply has been made by the seller of the motor vehicle, etc. and that declaration is found to be true. machine translation, not official --- ## Cites - art-11-10/par-1: 第百四十五条 → 地方税法 第百四十五条 (Article 145), art-145 — https://japanlaw.org/ja/local-tax-act/art-145 · https://japanlaw.org/l/325AC0000000226/art-145 - art-11-10/par-1: 第四百四十二条第一号 → 地方税法 第四百四十二条第一項第一号 (Article 442, paragraph (1), item (i)), art-442/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-442/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-442/par-1/item-1 - art-11-10/par-1: この条 → 地方税法 第十一条の十 (Article 11-10), art-11-10 — https://japanlaw.org/ja/local-tax-act/art-11-10 · https://japanlaw.org/l/325AC0000000226/art-11-10 - art-11-10/par-2: 前項 → 地方税法 第十一条の十第一項 (Article 11-10, paragraph (1)), art-11-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-11-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-1 - art-11-10/par-3: 前項 → 地方税法 第十一条の十第二項 (Article 11-10, paragraph (2)), art-11-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-11-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第十一条第一項（第二次納税義務の通則） — https://japanlaw.org/ja/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 - 地方税法 第十一条第五項（第二次納税義務の通則） — https://japanlaw.org/ja/local-tax-act/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-11/par-5 - 地方税法 第十一条の十第一項（自動車等の売主の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-1 - 地方税法 第十一条の十第二項（自動車等の売主の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-2 - 地方税法 第十一条の十第三項（自動車等の売主の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-11-10/par-3 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-006, 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