# 地方税法 / Local Tax Act — 第百六十条 (Article 160) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-160. 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: 第百六十条 (Article 160)（自動車税の賦課徴収に関する申告又は報告の義務） — address `art-160` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-160 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-160 - 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. --- ### 第百六十条（自動車税の賦課徴収に関する申告又は報告の義務） — Obligation to Make Declarations or Reports Concerning the Assessment and Collection of Automobile Tax caption: machine translation, not official art-160 · https://japanlaw.org/ja/local-tax-act/art-160 · https://japanlaw.org/l/325AC0000000226/art-160 **第一項** 自動車税の納税義務者は、新規登録、道路運送車両法第十二条第一項に規定する変更登録又は同法第十三条第一項に規定する移転登録の申請をした場合その他当該道府県の条例で定める場合には、総務省令で定める様式により、自動車税の賦課徴収に関し必要な事項を記載した申告書又は報告書を道府県知事に提出しなければならない。 art-160/par-1 · https://japanlaw.org/ja/local-tax-act/art-160/par-1 · https://japanlaw.org/l/325AC0000000226/art-160/par-1 A person liable for automobile tax must, where the person has applied for new registration, for change registration prescribed in Article 12, paragraph (1) of the Road Transport Vehicle Act or for transfer registration prescribed in Article 13, paragraph (1) of that Act, or in other cases specified by the Prefectural Ordinance of that prefecture, submit to the prefectural governor, in the form specified by Order of the Ministry of Internal Affairs and Communications, a return or report stating the matters necessary for the assessment and collection of automobile tax. machine translation, not official **第二項** 第百四十七条第一項に規定する自動車の売主は、当該道府県の条例で定めるところにより、当該道府県知事から当該自動車の買主の住所又は居所が不明であることを理由として請求があつた場合には、当該自動車の買主の住所又は居所その他当該自動車に対して課する自動車税の賦課徴収に関し必要な事項を報告しなければならない。 art-160/par-2 · https://japanlaw.org/ja/local-tax-act/art-160/par-2 · https://japanlaw.org/l/325AC0000000226/art-160/par-2 A seller of a motor vehicle prescribed in Article 147, paragraph (1) must, in accordance with the Prefectural Ordinance of the prefecture concerned, where the prefectural governor so requests on the ground that the address or residence of the buyer of the motor vehicle is unknown, report the address or residence of the buyer of the motor vehicle and other matters necessary for the assessment and collection of automobile tax imposed on the motor vehicle. machine translation, not official --- ## Cites - art-160/par-1: 道路運送車両法第十二条第一項 → 道路運送車両法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-12/par-1 · https://japanlaw.org/l/326AC0000000185/art-12/par-1 - art-160/par-1: 同法第十三条第一項 → 道路運送車両法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/road-transport-vehicle-act/art-13/par-1 · https://japanlaw.org/l/326AC0000000185/art-13/par-1 - art-160/par-2: 第百四十七条第一項 → 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 第百六十一条第一項（自動車税に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-161/par-1 · https://japanlaw.org/l/325AC0000000226/art-161/par-1 - 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 第百六十三条第三項（自動車税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-163/par-3 · https://japanlaw.org/l/325AC0000000226/art-163/par-3 - 地方税法 附則第十二条の五第二項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/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-20261027T214204-097, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-098, 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