# 地方税法 / Local Tax Act — 第百四十六条 (Article 146) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-146. 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: 第百四十六条 (Article 146)（自動車税の納税義務者等） — address `art-146` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-146 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-146 - 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. --- ### 第百四十六条（自動車税の納税義務者等） — Persons Liable for Automobile Tax, etc. caption: machine translation, not official art-146 · https://japanlaw.org/ja/local-tax-act/art-146 · https://japanlaw.org/l/325AC0000000226/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/art-146/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official --- ## Cites - 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/art-148/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-146/par-1 · https://japanlaw.org/l/325AC0000000226/art-146/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第百四十六条第二項（自動車税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/art-146/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-121, 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