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Supplementary Provisions, Article 54Special Provisions on Automobile Tax for Automobiles in Areas Where Removal of Automobiles, etc. Is Difficult Relating to the Great East Japan Earthquake

第五十四条(東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例)

Where an automobile within an area where removing motor vehicles, etc. is difficult (meaning, among the evacuation instruction areas that, as of January 1, 2012, were areas subject to the instruction given by the Director-General of the Nuclear Emergency Response Headquarters to a mayor of a municipality, pursuant to the provisions of prior to amendment by in relation to the nuclear power plant accident, to establish a restricted area under as applied with the necessary reading replacements pursuant to , an area designated and publicly notified by the Minister for Internal Affairs and Communications as an area where it is difficult to move an automobile or a light motor vehicle with three or more wheels prescribed in within the area to outside the area because entry is difficult; the same applies hereinafter in this paragraph) has come to fall under any of the following automobiles specified by Cabinet Order, that automobile is deemed, for the purposes of the application of , not to have been an automobile under on or after the day on which the public notice designating the area where removing motor vehicles, etc. is difficult pertaining to that automobile was given:

自動車等持出困難区域(避難指示区域であつて平成二十四年一月一日において原子力発電所の事故に関してによる改正前のの規定により原子力災害対策本部長が市町村長に対して行つたの規定により読み替えて適用されるの規定による警戒区域の設定を行うことの指示の対象区域であつた区域のうち立入りが困難であるため当該区域内の自動車又はに規定する軽自動車のうち三輪以上のものを当該区域の外に移動させることが困難な区域として総務大臣が指定して公示した区域をいう。以下この項において同じ。)内の自動車が、次に掲げる自動車で政令で定めるものに該当することとなつた場合には、当該自動車は、の規定の適用については、当該自動車に係る自動車等持出困難区域を指定する旨の公示があつた日以後の自動車でなかつたものとみなす。

a motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult since the day on which the public notice designating that area was given and that had its use discontinued while within that area;

自動車等持出困難区域を指定する旨の公示があつた日から継続して当該自動車等持出困難区域内にあつた自動車で、当該自動車等持出困難区域内にある間に用途を廃止したもの

a motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which the public notice lifting the designation of that area was given, as specified below according to the following categories of motor vehicle:

自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の指定を解除する旨の公示があつた日までの間継続して当該自動車等持出困難区域内にあつた自動車で、次に掲げる自動車の区分に応じそれぞれ次に定めるもの

a motor vehicle falling under a motor vehicle prescribed in : one that had its use discontinued, or was delivered to a collector prescribed in (referred to as a "collector" in (a) of the following item), within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given;

に規定する自動車に該当する自動車 当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止し、又はに規定する引取業者(次号イにおいて「引取業者」という。)に引き渡したもの

a motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which the public notice lifting the designation of that area where removing motor vehicles, etc. is difficult was given, or one that was dismantled within nine months from that day.

イに掲げる自動車以外の自動車 当該自動車等持出困難区域の指定を解除する旨の公示があつた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの

a motor vehicle that has continuously been within the area where removing motor vehicles, etc. is difficult during the period from the day on which the public notice designating that area was given until the day on which it was moved to outside that area, as specified below according to the following categories of motor vehicle:

自動車等持出困難区域を指定する旨の公示があつた日から当該自動車等持出困難区域の外に移動させた日までの間継続して当該自動車等持出困難区域内にあつた自動車で、次に掲げる自動車の区分に応じそれぞれ次に定めるもの

a motor vehicle falling under a motor vehicle prescribed in : one that had its use discontinued, or was delivered to a collector, within two months from the day on which it was moved;

に規定する自動車に該当する自動車 当該移動させた日から二月以内に用途を廃止し、又は引取業者に引き渡したもの

a motor vehicle other than one listed in (a): one that had its use discontinued within two months from the day on which it was moved, or one that was dismantled within nine months from that day.

イに掲げる自動車以外の自動車 当該移動させた日から二月以内に用途を廃止したもの又は同日から九月以内に解体したもの

In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.

前項に定めるもののほか、同項の規定の適用に関し必要な事項は、政令で定める。

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