# 地方税法 / Local Tax Act — 第百五十八条 (Article 158) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-158. 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: 第百五十八条 (Article 158)（自動車税の徴収の方法） — address `art-158` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-158 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-158 - 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. --- ### 第百五十八条（自動車税の徴収の方法） — Method of Collecting Automobile Tax caption: machine translation, not official art-158 · https://japanlaw.org/ja/local-tax-act/art-158 · https://japanlaw.org/l/325AC0000000226/art-158 **第一項** 自動車税の徴収については、普通徴収の方法によらなければならない。 art-158/par-1 · https://japanlaw.org/ja/local-tax-act/art-158/par-1 · https://japanlaw.org/l/325AC0000000226/art-158/par-1 Automobile tax must be collected by the method of ordinary collection. machine translation, not official **第二項** 自動車税を普通徴収の方法によつて徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。 art-158/par-2 · https://japanlaw.org/ja/local-tax-act/art-158/par-2 · https://japanlaw.org/l/325AC0000000226/art-158/par-2 The tax notice to be delivered to a taxpayer when intending to collect automobile tax by the method of ordinary collection must be delivered to the taxpayer by 10 days before the due date for payment at the latest. machine translation, not official **第三項** 道路運送車両法第七条第一項に規定する新規登録（次項、次条及び第百六十条第一項において「新規登録」という。）の申請があつた自動車について前条第一項の規定により課する自動車税の徴収については、賦課期日後翌年二月末日までの間に納税義務が発生した場合に限り、第一項の規定にかかわらず、証紙徴収の方法によらなければならない。 art-158/par-3 · https://japanlaw.org/ja/local-tax-act/art-158/par-3 · https://japanlaw.org/l/325AC0000000226/art-158/par-3 With respect to the collection of automobile tax imposed under paragraph (1) of the preceding Article on a motor vehicle for which an application for new registration prescribed in Article 7, paragraph (1) of the Road Transport Vehicle Act (hereinafter in the following paragraph, the following Article and Article 160, paragraph (1) referred to as "new registration") has been made, notwithstanding paragraph (1), the method of collection by stamps must be used only where the tax liability arises during the period from after the assessment date until the last day of February of the following year. machine translation, not official **第四項** 道府県は、前項の規定により自動車税を証紙徴収の方法によつて徴収しようとする場合には、納税者が新規登録の申請をしたときに、当該道府県が発行する証紙を第百六十条第一項の規定により提出すべき申告書又は報告書に貼らせることによりその税金を払い込ませなければならない。この場合においては、当該道府県の条例で定めるところにより証紙の額面金額に相当する金額を証紙代金収納計器で表示させることにより、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことにより、証紙に代えることができる。 art-158/par-4 · https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4 Where a prefecture intends to collect automobile tax by the method of collection by stamps under the preceding paragraph, it must have the taxpayer pay the tax, when the taxpayer applies for new registration, by affixing stamps issued by that prefecture to the return or report to be submitted under Article 160, paragraph (1). In this case, in accordance with the Prefectural Ordinance of that prefecture, the stamps may be replaced by having an amount equivalent to the face value of the stamps indicated on a stamp fee receiving meter, or by affixing a tax-paid seal after receiving payment of cash equivalent to the face value of the stamps. machine translation, not official **第五項** 道府県は、前項の規定により納税者が証紙を貼つた場合には、当該証紙を貼つた紙面と当該証紙の彩紋とにかけて当該道府県の印で判明にこれを消さなければならない。 art-158/par-5 · https://japanlaw.org/ja/local-tax-act/art-158/par-5 · https://japanlaw.org/l/325AC0000000226/art-158/par-5 Where a taxpayer has affixed stamps under the preceding paragraph, a prefecture must clearly cancel them with the seal of that prefecture, across the paper on which the stamps are affixed and the pattern of the stamps. machine translation, not official **第六項** 第四項の証紙の取扱いに関しては、当該道府県の条例で定めなければならない。 art-158/par-6 · https://japanlaw.org/ja/local-tax-act/art-158/par-6 · https://japanlaw.org/l/325AC0000000226/art-158/par-6 The handling of the stamps referred to in paragraph (4) must be provided for by the Prefectural Ordinance of that prefecture. machine translation, not official **第七項** 第四項の申告書又は報告書の提出がなかつたことにより、第三項の規定により自動車税を証紙徴収の方法によつて徴収することができない場合には、当該自動車税の徴収については、普通徴収の方法によらなければならない。 art-158/par-7 · https://japanlaw.org/ja/local-tax-act/art-158/par-7 · https://japanlaw.org/l/325AC0000000226/art-158/par-7 Where, because of the failure to submit the return or report referred to in paragraph (4), automobile tax cannot be collected by the method of collection by stamps under paragraph (3), the collection of that automobile tax must be by the method of ordinary collection. machine translation, not official --- ## Cites - art-158/par-3: 道路運送車両法第七条第一項 → 道路運送車両法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-7/par-1 · https://japanlaw.org/l/326AC0000000185/art-7/par-1 - art-158/par-3: 次項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4 - art-158/par-3: 次条 → 地方税法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/ja/local-tax-act/art-159 · https://japanlaw.org/l/325AC0000000226/art-159 - art-158/par-3: 第百六十条第一項 → 地方税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/local-tax-act/art-160/par-1 · https://japanlaw.org/l/325AC0000000226/art-160/par-1 - art-158/par-3: 前条第一項 → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 - art-158/par-3: 第一項 → 地方税法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/local-tax-act/art-158/par-1 · https://japanlaw.org/l/325AC0000000226/art-158/par-1 - art-158/par-4: 前項 → 地方税法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/local-tax-act/art-158/par-3 · https://japanlaw.org/l/325AC0000000226/art-158/par-3 - art-158/par-4: 第百六十条第一項 → 地方税法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/local-tax-act/art-160/par-1 · https://japanlaw.org/l/325AC0000000226/art-160/par-1 - art-158/par-5: 前項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4 - art-158/par-6: 第四項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4 - art-158/par-7: 第四項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4 - art-158/par-7: 第三項 → 地方税法 第百五十八条第三項 (Article 158, paragraph (3)), art-158/par-3 — https://japanlaw.org/ja/local-tax-act/art-158/par-3 · https://japanlaw.org/l/325AC0000000226/art-158/par-3 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 地方税法 第百五十七条第一項（自動車税の納税義務の発生、消滅等に伴う賦課） — https://japanlaw.org/ja/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1 - 地方税法 第百五十八条第三項（自動車税の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-158/par-3 · https://japanlaw.org/l/325AC0000000226/art-158/par-3 - 地方税法 第百五十八条第四項（自動車税の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4 - 地方税法 第百五十八条第五項（自動車税の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-158/par-5 · https://japanlaw.org/l/325AC0000000226/art-158/par-5 - 地方税法 第百五十八条第六項（自動車税の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-158/par-6 · https://japanlaw.org/l/325AC0000000226/art-158/par-6 - 地方税法 第百五十八条第七項（自動車税の徴収の方法） — https://japanlaw.org/ja/local-tax-act/art-158/par-7 · https://japanlaw.org/l/325AC0000000226/art-158/par-7 - 地方税法 第百五十九条第一項（自動車税の徴収の方法の特例） — https://japanlaw.org/ja/local-tax-act/art-159/par-1 · https://japanlaw.org/l/325AC0000000226/art-159/par-1 - 地方税法 第百六十五条第二項（納期限後等に納付する自動車税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-165/par-2 · https://japanlaw.org/l/325AC0000000226/art-165/par-2 - 地方税法 第百六十五条第三項（納期限後等に納付する自動車税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-165/par-3 · https://japanlaw.org/l/325AC0000000226/art-165/par-3 - 消費税法 別表第二第四号ロ — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-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-20261027T214204-097, 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