# 地方税法 / Local Tax Act — 第百五十三条 (Article 153)

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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: 第百五十三条 (Article 153)（自動車税の納税管理人に係る不申告に関する過料） — address `art-153`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-153
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-153
- 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.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>art-153 · https://japanlaw.org/ja/local-tax-act/art-153 · https://japanlaw.org/l/325AC0000000226/art-153</sup>

    **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。
    <sup>art-153/par-1 · https://japanlaw.org/ja/local-tax-act/art-153/par-1 · https://japanlaw.org/l/325AC0000000226/art-153/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-151/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-151/par-1 · https://japanlaw.org/l/325AC0000000226/art-151/par-1

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## 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-20261027T214204-096, 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