# 地方税法 / Local Tax Act — 第四百四十五条 (Article 445)

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- 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: 第四百四十五条 (Article 445)（国等に対する軽自動車税の非課税） — address `art-445`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-445
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-445
- 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.

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### 第四百四十五条（国等に対する軽自動車税の非課税） — Exemption from Light Motor Vehicle Tax for the National Government, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-445 · https://japanlaw.org/en/local-tax-act/art-445 · https://japanlaw.org/l/325AC0000000226/art-445</sup>

    **第一項**  市町村は、国、非課税独立行政法人、国立大学法人等、日本年金機構及び国立健康危機管理研究機構並びに都道府県、市町村、特別区、これらの組合、財産区、合併特例区及び地方独立行政法人に対しては、軽自動車税を課することができない。
    <sup>art-445/par-1 · https://japanlaw.org/en/local-tax-act/art-445/par-1 · https://japanlaw.org/l/325AC0000000226/art-445/par-1</sup>
    A municipality may not impose light motor vehicle tax on the national government, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service and the Japan Institute for Health Security, or on prefectures, municipalities, special wards, associations of these, property wards, special merger districts and local incorporated administrative agencies.
    <sup>machine translation, not official</sup>

    **第二項**  市町村は、日本赤十字社が所有する軽自動車等のうち直接その本来の事業の用に供する救急用のものその他これに類するもので市町村の条例で定めるものに対しては、軽自動車税を課することができない。
    <sup>art-445/par-2 · https://japanlaw.org/en/local-tax-act/art-445/par-2 · https://japanlaw.org/l/325AC0000000226/art-445/par-2</sup>
    A municipality may not impose light motor vehicle tax on those among light motor vehicles, etc. owned by the Japanese Red Cross Society that are for emergency use directly in its original business, or other similar vehicles, as specified by Municipal Ordinance.
    <sup>machine translation, not official</sup>

    **第三項**  市町村は、締約国軍隊（円滑化協定（我が国の自衛隊と我が国以外の締約国の軍隊との間における相互のアクセス及び協力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊をいう。）が所有する軽自動車等のうち公用に供するものに対しては、軽自動車税を課することができない。
    <sup>art-445/par-3 · https://japanlaw.org/en/local-tax-act/art-445/par-3 · https://japanlaw.org/l/325AC0000000226/art-445/par-3</sup>
    A municipality may not impose light motor vehicle tax on those light motor vehicles, etc. owned by the armed forces of a contracting state (meaning the armed forces of that contracting state located in Japan (meaning the area where this Act is enforced) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan on the basis of a facilitation agreement (meaning a treaty or other international agreement between Japan and a contracting state other than Japan concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state, which provides for matters concerning exemption from Japanese taxes, as specified by Cabinet Order)) that are used for official purposes.
    <sup>machine translation, not official</sup>

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第四百四十三条第二項（軽自動車税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-443/par-2 · https://japanlaw.org/l/325AC0000000226/art-443/par-2
- 地方税法 附則第十八条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/par-2
- 地方税法 附則第十七条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-2
- 地方税法 附則第十条第一項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10/par-1
- 地方税法 附則第十条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5071-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-10/par-2

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## 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-20261027T214204-139, 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