第五十五条（原子力発電所の事故に関して住民に対し避難指示等を行うことの指示の対象となつた区域内の土地及び家屋に係る固定資産税及び都市計画税の課税免除等）
Supplementary Provisions, Article 55Exemption from Fixed Assets Tax and City Planning Tax on Land and Houses in Areas Subject to Instructions to Issue Evacuation Orders, etc. to Residents in Relation to the Nuclear Power Plant Accident
For the time being, in each fiscal year, a mayor of a municipality must, among the areas (excluding areas that ceased to be subject to those instructions before January 1 of the year that includes the first day of that fiscal year) that became subject to the following instructions given by the Director-General of the Nuclear Emergency Response Headquarters to a mayor of a municipality or a governor of a prefecture, pursuant to the provisions of Article 20, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters in relation to the nuclear power plant accident, by the last day of that fiscal year, designate and publicly notify an area in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it inappropriate, for reasons of public interest or otherwise, to impose fixed assets tax or city planning tax for that fiscal year on land and houses, and must notify the Minister for Internal Affairs and Communications without delay:
市町村長は、当分の間各年度において、原子力発電所の事故に関して原子力災害対策特別措置法第二十条第二項の規定により原子力災害対策本部長が当該各年度の末日までに市町村長又は都道府県知事に対して行つた次に掲げる指示の対象となつた区域（当該各年度の初日の属する年の一月一日前にこれらの指示の対象でなくなつた区域を除く。）のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に対して当該各年度分の固定資産税又は都市計画税を課することが公益上その他の事由により不適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
an instruction to give an instruction, recommendation, advice or other act requesting residents to withdraw for evacuation;
住民に対し避難のための立退きを行うことを求める指示、勧告、助言その他の行為を行うことの指示
in addition to what is listed in the preceding item, an instruction specified by Cabinet Order as being similar to it.
前号に掲げるもののほか、これに類するものとして政令で定める指示
With regard to land located within the tax exemption area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the tax exemption area of that fiscal year on the assessment date for that fiscal year, a municipality is not to impose fixed assets tax or city planning tax for that fiscal year, notwithstanding the provisions of Article 342 or Article 702, paragraph (1).
In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the areas that were tax exemption areas of the previous fiscal year and do not fall under the tax exemption area of that fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount pertaining to the land and houses (for land subject to Article 29-5, paragraph (16) or paragraph (17) of the Supplementary Provisions, the amount after the application of these provisions, and for houses subject to Article 15-6 through Article 15-11 of the Supplementary Provisions or paragraph (11) or paragraph (13) of the following Article, the amount after the application of these provisions; the same applies hereinafter in this Article) or the city planning tax amount (for land subject to Article 29-5, paragraph (16) or paragraph (17) of the Supplementary Provisions, the amount after the application of these provisions, and for houses subject to Article 15-11 of the Supplementary Provisions or paragraph (11) or paragraph (13) of the following Article, the amount after the application of these provisions; the same applies hereinafter in this Article), and must notify the Minister for Internal Affairs and Communications without delay.
市町村長は、各年度において、当該各年度の前年度の課税免除区域であつて当該各年度の課税免除区域に該当しない区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額（附則第二十九条の五第十六項又は第十七項の規定の適用を受ける土地にあつてはこれらの規定の適用後の額とし、附則第十五条の六から第十五条の十一まで又は次条第十一項若しくは第十三項の規定の適用を受ける家屋にあつてはこれらの規定の適用後の額とする。以下この条において同じ。）又は都市計画税額（附則第二十九条の五第十六項又は第十七項の規定の適用を受ける土地にあつてはこれらの規定の適用後の額とし、附則第十五条の十一又は次条第十一項若しくは第十三項の規定の適用を受ける家屋にあつてはこれらの規定の適用後の額とする。以下この条において同じ。）のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the first-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the first-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses.
In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the first-year reduced-tax areas of the previous fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to the land and houses, and must notify the Minister for Internal Affairs and Communications without delay.
A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the second-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph and the following paragraph) and houses located within the second-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses.
In each fiscal year, a mayor of a municipality must designate and publicly notify an area, among the second-year reduced-tax areas of the previous fiscal year, in which, taking into comprehensive consideration the state of implementation of the withdrawal or evacuation of residents, the state of use of land and houses, the state of provision of services by the municipality and other circumstances within the area, the mayor finds it appropriate to impose fixed assets tax or city planning tax for that fiscal year after reducing, from the fixed assets tax amount or city planning tax amount pertaining to the land and houses, an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to the land and houses, and must notify the Minister for Internal Affairs and Communications without delay.
市町村長は、各年度において、当該各年度の前年度の減額課税第二年度区域のうち、住民の退去又は避難の実施状況、土地及び家屋の使用状況、市町村による役務の提供の状況その他当該区域内の状況を総合的に勘案し、土地及び家屋に係る固定資産税額又は都市計画税額のそれぞれ二分の一に相当する額を当該土地及び家屋に係る固定資産税額又は都市計画税額から減額して当該各年度分の固定資産税又は都市計画税を課することが適当と認める区域を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
A municipality is to reduce an amount equivalent to one-half of each of the fixed assets tax amount or city planning tax amount pertaining to land located within the third-year reduced-tax area of each fiscal year (meaning an area publicly notified under the preceding paragraph; the same applies hereinafter in this paragraph) and houses located within the third-year reduced-tax area of that fiscal year on the assessment date for that fiscal year, from the fixed assets tax amount or city planning tax amount for that fiscal year pertaining to that land and those houses.
定義附則第五十一条第三項
同法第十七条第一項に規定する原子力災害対策本部長
わかりやすく言うと
原子力災害対策特別措置法に基づく原子力災害対策本部の長のことで、内閣総理大臣（内閣総理大臣に事故があるときは、あらかじめ指定する国務大臣）があたります。
略称規定附則第五十一条第三項
平成二十三年三月十一日に発生した東北地方太平洋沖地震に伴う原子力発電所の事故（以下単に「原子力発電所の事故」という。）に関して原子力災害対策特別措置法（平成十一年法律第百五十六号）第二十条第二項の規定により原子力災害対策本部長（同法第十七…
わかりやすく言うと
平成二十三年三月十一日に発生した東北地方太平洋沖地震に伴う原子力発電所の事故のことです。
定義附則第五十五条第二項・この項及び附則第五十五条第三項の中だけ
前項の規定により公示された区域
わかりやすく言うと
原子力発電所の事故に関する避難のための立退きの指示などの対象区域（その年度の初日の属する年の一月一日前に対象でなくなった区域を除く）のうち、固定資産税などを課すのが不適当と市町村長が認めて指定・公示した区域のことです。
定義附則第五十五条第四項・この項及び附則第五十五条第五項の中だけ
前項の規定により公示された区域
わかりやすく言うと
前年度は課税免除区域（原子力発電所の事故による避難の指示などの対象区域から市町村長が指定し、固定資産税などを課さない区域）で今年度は該当しない区域のうち、固定資産税額や都市計画税額の二分の一を減額して課するのが適当と市町村長が認めて指定し、公示した区域です。
定義附則第五十五条第六項・この項及び附則第五十五条第七項の中だけ
前項の規定により公示された区域
わかりやすく言うと
前年度の減額課税初年度区域のうち、区域内の状況を総合的に考えて、その年度も固定資産税額や都市計画税額の二分の一を減額して課するのが適当と市町村長が認めて指定し、公示した区域です（附則第五十五条第五項）。
定義附則第五十五条第八項・この項の中だけ
前項の規定により公示された区域
わかりやすく言うと
前年度の減額課税第二年度区域のうち、区域内の状況を総合的に考えて、その年度も固定資産税額や都市計画税額の二分の一を減額して課するのが適当と市町村長が認めて指定し、公示した区域です（附則第五十五条第七項）。