# 地方税法 / Local Tax Act — 第百五十九条 (Article 159) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-159. 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: 第百五十九条 (Article 159)（自動車税の徴収の方法の特例） — address `art-159` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-159 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-159 - 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. --- ### 第百五十九条（自動車税の徴収の方法の特例） — Special Provisions on the Method of Collecting Automobile Tax caption: machine translation, not official art-159 · https://japanlaw.org/ja/local-tax-act/art-159 · https://japanlaw.org/l/325AC0000000226/art-159 **第一項** 道府県は、納税者が情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により同項に規定する電子情報処理組織を使用して新規登録の申請を行う場合において、同項の規定により同項に規定する電子情報処理組織を使用して、又は第七百四十七条の二第一項の規定により第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構を経由して、次条第一項の規定による申告書又は報告書の提出を行うときは、前条第三項から第六項までの規定によるほか、当該道府県の条例で定めるところにより、当該納税者が当該新規登録の申請をした際に、当該新規登録の申請に係る自動車に対して課する自動車税を総務省令で定める方法により徴収することができる。 art-159/par-1 · https://japanlaw.org/ja/local-tax-act/art-159/par-1 · https://japanlaw.org/l/325AC0000000226/art-159/par-1 Where a taxpayer files an application for new registration under Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology using the electronic data processing system prescribed in that paragraph, and submits the return or report under paragraph (1) of the following Article either under Article 6, paragraph (1) of that Act using the electronic data processing system prescribed in that paragraph, or under Article 747-2, paragraph (1) using the electronic data processing system for local tax procedures prescribed in Article 762, item (i) and via the Local Tax Joint Organization, a prefecture may, in addition to the provisions of paragraphs (3) through (6) of the preceding Article, in accordance with the Prefectural Ordinance of that prefecture, collect the automobile tax imposed on the motor vehicle subject to that application for new registration, at the time the taxpayer files that application, by the method specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-159/par-1: 第七百四十七条の二第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1 - art-159/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1 - art-159/par-1: 次条第一項 → 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-159/par-1: 前条第三項から第六項まで → 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-159/par-1: 前条第三項から第六項まで → 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-159/par-1: 前条第三項から第六項まで → 地方税法 第百五十八条第五項 (Article 158, paragraph (5)), art-158/par-5 — https://japanlaw.org/ja/local-tax-act/art-158/par-5 · https://japanlaw.org/l/325AC0000000226/art-158/par-5 - art-159/par-1: 前条第三項から第六項まで → 地方税法 第百五十八条第六項 (Article 158, paragraph (6)), art-158/par-6 — https://japanlaw.org/ja/local-tax-act/art-158/par-6 · https://japanlaw.org/l/325AC0000000226/art-158/par-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 --- ## 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