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）
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
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 Article 20, paragraph (3) of the Act on Special Measures for Responding to Nuclear Disasters prior to amendment by Article 54 of the Supplementary Provisions of the Act for Establishment of the Nuclear Regulation Authority (Act No. 47 of 2012) in relation to the nuclear power plant accident, to establish a restricted area under Article 63, paragraph (1) of the Basic Act on Disaster Management as applied with the necessary reading replacements pursuant to Article 28, paragraph (2) of the Act on Special Measures for Responding to Nuclear Disasters, 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 Article 442, item (iii) 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 Article 146, paragraph (1), not to have been an automobile under that paragraph 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原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項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同法第二十八条第二項の規定により読み替えて適用される災害対策基本法第六十三条第一項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第四百四十二条第三号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、第百四十六条第一項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同項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 Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002): one that had its use discontinued, or was delivered to a collector prescribed in paragraph (11) of that Article (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;
使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）第二条第一項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、又は同条第十一項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 Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles: one that had its use discontinued, or was delivered to a collector, within two months from the day on which it was moved;
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.
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.
定義第百四十五条第一項
道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの
わかりやすく言うと
道路運送車両法第二条第二項の自動車のうち、道路運送車両法第三条の普通自動車と、三輪以上の小型自動車のことです。
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。
略称規定附則第五十一条第三項・この規定及び附則第五十四条第一項の中だけ
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
東北地方太平洋沖地震に伴う原子力発電所の事故に関し、原子力災害対策本部長が市町村長や都道府県知事に、住民に避難のための立退きを求める指示などを行うよう指示した対象区域です。近く解除される見込みとされた区域は除きます。
定義附則第五十四条第一項・この項の中だけ
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原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項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同法第二十八条第二項の規定により読み替えて適用される災害対策基本法第六十三条第一項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第四百四十二条第三号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
わかりやすく言うと
東北地方太平洋沖地震に伴う原子力発電所の事故に関する避難指示区域のうち、平成二十四年一月一日に警戒区域の設定の指示の対象だった区域で、立入りが困難なため区域内の自動車や三輪以上の軽自動車を区域外に移せない区域として総務大臣が指定して公示した区域のことです。
略称規定附則第五十四条第一項第二号イ・この規定及び附則第五十四条第一項第三号イの中だけ
…又は同条第十一項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
わかりやすく言うと
使用済自動車の再資源化等に関する法律の第四十二条第一項の登録を受けて、自動車の所有者から使用済自動車を引き取る事業（引取業）を行う者のことです。
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）。