# 地方税法 / Local Tax Act — 第百四十四条の六十 (Article 144-60) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-60. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十四条の六十 (Article 144-60) — address `art-144-60` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-60 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十四条の六十 art-144-60 · https://japanlaw.org/en/local-tax-act/art-144-60 · https://japanlaw.org/l/325AC0000000226/art-144-60 **第一項** 道路法（昭和二十七年法律第百八十号）第七条第三項に規定する指定市（以下この項において「指定市」という。）を包括する道府県（以下この項において「指定道府県」という。）は、総務省令で定めるところにより、当該指定道府県に納入され、又は納付された軽油引取税額に相当する額に政令で定める率を乗じて得た額に当該指定市の区域内に存する一般国道等（一般国道、高速自動車国道及び都道府県道（当該指定道府県又は指定市がその管理について経費を負担しないものその他総務省令で定めるものを除く。）をいう。以下この条において同じ。）の面積を当該指定道府県の区域内に存する一般国道等の面積で除して得た数を乗じて得た額を当該指定市に対して交付するものとする。 art-144-60/par-1 · https://japanlaw.org/en/local-tax-act/art-144-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-60/par-1 A 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. machine translation, not official **第二項** 前項の一般国道等の面積は、総務省令で定めるところにより、それぞれ当該一般国道等の幅員にその延長を乗じて算定するものとする。ただし、道路の種類、幅員による道路の種別その他の事情を参酌して、総務省令で定めるところにより、補正することができる。 art-144-60/par-2 · https://japanlaw.org/en/local-tax-act/art-144-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-60/par-2 The 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. machine translation, not official --- ## Cites - art-144-60/par-1: 道路法（昭和二十七年法律第百八十号）第七条第三項 → e-Gov law 327AC1000000180, 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — not held in this collection - art-144-60/par-1: この項 → 地方税法 第百四十四条の六十第一項 (Article 144-60, paragraph (1)), art-144-60/par-1 — https://japanlaw.org/en/local-tax-act/art-144-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-60/par-1 - art-144-60/par-1: この条 → 地方税法 第百四十四条の六十 (Article 144-60), art-144-60 — https://japanlaw.org/en/local-tax-act/art-144-60 · https://japanlaw.org/l/325AC0000000226/art-144-60 - art-144-60/par-2: 前項 → 地方税法 第百四十四条の六十第一項 (Article 144-60, paragraph (1)), art-144-60/par-1 — https://japanlaw.org/en/local-tax-act/art-144-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-60/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の六十第一項 — https://japanlaw.org/en/local-tax-act/art-144-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-60/par-1 - 地方税法 第百四十四条の六十第二項 — https://japanlaw.org/en/local-tax-act/art-144-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-60/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-121, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-121, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27