Article 144-60

①A prefecture that includes a designated city prescribed in Article 7, paragraph (3) of the Road Act (Act No. 180 of 1952) (referred to as a "designated city under the Road Act" in this paragraph) (referred to as a "designated prefecture" in this paragraph) is to distribute to the designated city under the Road Act, as provided by Order of the Ministry of Internal Affairs and Communications, an amount obtained by multiplying the amount equivalent to the amount of light oil delivery tax remitted or paid to that designated prefecture by the rate specified by Cabinet Order, and then multiplying the resulting amount by the number obtained by dividing the area of general national highways, etc. (meaning general national highways, national expressways and prefectural roads (excluding those for which the designated prefecture or designated city under the Road Act does not bear the management costs and others specified by Order of the Ministry of Internal Affairs and Communications); the same applies hereinafter in this Article) located within the area of that designated city under the Road Act by the area of general national highways, etc. located within the area of the designated prefecture.

②The area of general national highways, etc. in the preceding paragraph is to be calculated, as provided by Order of the Ministry of Internal Affairs and Communications, by multiplying the width of each such road by its length. However, it may be adjusted, as provided by Order of the Ministry of Internal Affairs and Communications, with reference to the type of road, the classification of roads by width and other circumstances.