# 地方税法 / Local Tax Act — 第百四十五条 (Article 145) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-145. 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: 第百四十五条 (Article 145)（自動車税に関する用語の意義） — address `art-145` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-145 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-145 - 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 caption: machine translation, not official art-145 · https://japanlaw.org/ja/local-tax-act/art-145 · https://japanlaw.org/l/325AC0000000226/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/art-145/par-1 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official --- ## 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261027T202151-121, 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