# 地方税法 / Local Tax Act — 第四百四十二条 (Article 442)

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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: 第四百四十二条 (Article 442)（軽自動車税に関する用語の意義） — address `art-442`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-442
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-442
- 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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### 第四百四十二条（軽自動車税に関する用語の意義） — Meanings of Terms Relating to Light Motor Vehicle Tax
<sup>caption: machine translation, not official</sup>
<sup>art-442 · https://japanlaw.org/ja/local-tax-act/art-442 · https://japanlaw.org/l/325AC0000000226/art-442</sup>

    **第一項**  軽自動車税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
    <sup>art-442/par-1 · https://japanlaw.org/ja/local-tax-act/art-442/par-1 · https://japanlaw.org/l/325AC0000000226/art-442/par-1</sup>
    With respect to light motor vehicle tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items.
    <sup>machine translation, not official</sup>

      **一**  軽自動車等　原動機付自転車、軽自動車、小型特殊自動車及び二輪の小型自動車をいう。
      <sup>art-442/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-442/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-442/par-1/item-1</sup>
      light motor vehicle, etc.: means motorized bicycles, light motor vehicles, special small motor vehicles and two-wheeled small-sized motor vehicles;
      <sup>machine translation, not official</sup>

      **二**  原動機付自転車　道路運送車両法第二条第三項に規定する原動機付自転車のうち、原動機により陸上を移動させることを目的として製作したものをいう。
      <sup>art-442/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-442/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-442/par-1/item-2</sup>
      motorized bicycle: means, among motorized bicycles prescribed in Article 2, paragraph (3) of the Road Transport Vehicle Act, those manufactured for the purpose of moving on land by means of a prime mover;
      <sup>machine translation, not official</sup>

      **三**  軽自動車　道路運送車両法第三条に規定する軽自動車をいう。
      <sup>art-442/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-442/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-442/par-1/item-3</sup>
      light motor vehicle: means a light motor vehicle prescribed in Article 3 of the Road Transport Vehicle Act;
      <sup>machine translation, not official</sup>

      **四**  小型特殊自動車　道路運送車両法第三条に規定する小型特殊自動車をいう。
      <sup>art-442/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-442/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-442/par-1/item-4</sup>
      special small motor vehicle: means a special small motor vehicle prescribed in Article 3 of the Road Transport Vehicle Act;
      <sup>machine translation, not official</sup>

      **五**  二輪の小型自動車　道路運送車両法第三条に規定する小型自動車のうち、二輪のもの（側車付二輪自動車を含む。）をいう。
      <sup>art-442/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-442/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-442/par-1/item-5</sup>
      two-wheeled small-sized motor vehicle: means, among small-sized motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act, those with two wheels (including two-wheeled motor vehicles with a sidecar).
      <sup>machine translation, not official</sup>

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## Cites
- art-442/par-1/item-2: 道路運送車両法第二条第三項 → 道路運送車両法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-2/par-3 · https://japanlaw.org/l/326AC0000000185/art-2/par-3
- art-442/par-1/item-3: 道路運送車両法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3
- art-442/par-1/item-4: 道路運送車両法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3
- art-442/par-1/item-5: 道路運送車両法第三条 → 道路運送車両法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/road-transport-vehicle-act/art-3 · https://japanlaw.org/l/326AC0000000185/art-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第十一条の十第一項（自動車等の売主の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-10/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-20261027T214204-139, 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