Article 445Exemption from Light Motor Vehicle Tax for the National Government, etc.

①A municipality may not impose light motor vehicle tax on the national government, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, associations of these, property wards, special merger districts and local incorporated administrative agencies.

②A municipality may not impose light motor vehicle tax on those among light motor vehicles, etc. owned by the Japanese Red Cross Society that are for emergency use directly in its original business, or other similar vehicles, as specified by Municipal Ordinance.

③A municipality may not impose light motor vehicle tax on those light motor vehicles, etc. owned by the armed forces of a contracting state (meaning the armed forces of that contracting state located in Japan (meaning the area where this Act is enforced) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan on the basis of a facilitation agreement (meaning a treaty or other international agreement between Japan and a contracting state other than Japan concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state, which provides for matters concerning exemption from Japanese taxes, as specified by Cabinet Order)) that are used for official purposes.