# 地方税法 / Local Tax Act — 第百四十七条 (Article 147) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-147. 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: 第百四十七条 (Article 147)（自動車税のみなす課税） — address `art-147` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-147 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-147 - 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. --- ### 第百四十七条（自動車税のみなす課税） — Deemed Imposition of Automobile Tax caption: machine translation, not official art-147 · https://japanlaw.org/ja/local-tax-act/art-147 · https://japanlaw.org/l/325AC0000000226/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/art-147/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-147/par-2 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official --- ## Cites - 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/art-147/par-1 · https://japanlaw.org/l/325AC0000000226/art-147/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十七条第二項（自動車税のみなす課税） — https://japanlaw.org/ja/local-tax-act/art-147/par-2 · https://japanlaw.org/l/325AC0000000226/art-147/par-2 - 地方税法 第百六十条第二項（自動車税の賦課徴収に関する申告又は報告の義務） — https://japanlaw.org/ja/local-tax-act/art-160/par-2 · https://japanlaw.org/l/325AC0000000226/art-160/par-2 - 地方税法 第百六十二条第一項（自動車税に係る不申告等に関する過料） — https://japanlaw.org/ja/local-tax-act/art-162/par-1 · https://japanlaw.org/l/325AC0000000226/art-162/par-1 - 地方税法 附則第六条第一項（自動車税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-6/par-1 - 地方税法 附則第五条第一項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3541-12/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-5/par-1 - 地方税法 附則第十一条第一項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-11/par-1 - 地方税法 附則第六条第一項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-6/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