# 地方税法 / Local Tax Act — 第百六十二条 (Article 162) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-162. 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: 第百六十二条 (Article 162)（自動車税に係る不申告等に関する過料） — address `art-162` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-162 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-162 - 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. --- ### 第百六十二条（自動車税に係る不申告等に関する過料） — Non-Penal Fines Relating to Failure to Make Declarations, etc. Concerning Automobile Tax caption: machine translation, not official art-162 · https://japanlaw.org/ja/local-tax-act/art-162 · https://japanlaw.org/l/325AC0000000226/art-162 **第一項** 道府県は、自動車税の納税義務者又は第百四十七条第一項に規定する自動車の売主が第百六十条の規定により申告し、又は報告すべき事項について正当な事由がなくて申告又は報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。 art-162/par-1 · https://japanlaw.org/ja/local-tax-act/art-162/par-1 · https://japanlaw.org/l/325AC0000000226/art-162/par-1 A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that a non-penal fine of 100,000 yen or less is to be imposed on a person liable for automobile tax, or on a seller of a motor vehicle prescribed in Article 147, paragraph (1), who, without justifiable grounds, fails to make a declaration or report on matters to be declared or reported under Article 160. machine translation, not official --- ## Cites - art-162/par-1: 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 - art-162/par-1: 第百六十条 → 地方税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/ja/local-tax-act/art-160 · https://japanlaw.org/l/325AC0000000226/art-160 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-20261027T214204-098, 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