①Where 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:

②In 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.

①For 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:

②With 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).

③In 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.

④A 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.

⑤In 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.

⑥A 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.

⑦In 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.

⑧A 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.