# 地方税法 / Local Tax Act — 第五十八条 (Supplementary Provisions, Article 58)

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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: 第五十八条 (Supplementary Provisions, Article 58)（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — address `suppl-3251-226/art-58`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58
- 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.

---

### 第五十八条（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — Special Provisions on Light Motor Vehicle Tax for Light Motor Vehicles, etc. in Areas Where Removing Motor Vehicles, etc. Is Difficult Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-58 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58</sup>

**第一項**  自動車等持出困難区域（附則第五十四条第一項に規定する自動車等持出困難区域をいう。以下この項から第三項までにおいて同じ。）内の軽自動車（三輪以上のものに限る。以下この項において同じ。）が、次に掲げる軽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、当該軽自動車は、第四百四十三条第一項の規定の適用については、当該軽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軽自動車等でなかつたものとみなす。
<sup>suppl-3251-226/art-58/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1</sup>
Where a light motor vehicle (limited to one with three or more wheels; the same applies hereinafter in this paragraph) within an area where removing motor vehicles, etc. is difficult (meaning the area where removing motor vehicles, etc. is difficult prescribed in Article 54, paragraph (1) of the Supplementary Provisions; the same applies hereinafter from this paragraph through paragraph (3)) has come to fall under any of the following light motor vehicles specified by Cabinet Order, that light motor vehicle is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. 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 light motor vehicle was given:
<sup>machine translation, not official</sup>

  **一**  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軽自動車で、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
  <sup>suppl-3251-226/art-58/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-1</sup>
  a light 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;
  <sup>machine translation, not official</sup>

  **二**  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軽自動車で、次に掲げる軽自動車の区分に応じそれぞれ次に定めるもの
  <sup>suppl-3251-226/art-58/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-2</sup>
  a light 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 light motor vehicle:
  <sup>machine translation, not official</sup>

    **イ**  使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する軽自動車　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
    <sup>suppl-3251-226/art-58/par-1/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-2/sub-1</sup>
    a light motor vehicle falling under an automobile 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 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;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる軽自動車以外の軽自動車　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
    <sup>suppl-3251-226/art-58/par-1/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-2/sub-2</sup>
    a light 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.
    <sup>machine translation, not official</sup>

  **三**  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軽自動車で、次に掲げる軽自動車の区分に応じそれぞれ次に定めるもの
  <sup>suppl-3251-226/art-58/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-3</sup>
  a light 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 light motor vehicle:
  <sup>machine translation, not official</sup>

    **イ**  使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に該当する軽自動車　当該移動させた日から二月以内に用途を廃止し、又は引取業者に引き渡したもの
    <sup>suppl-3251-226/art-58/par-1/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-3/sub-1</sup>
    a light motor vehicle falling under an automobile 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;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる軽自動車以外の軽自動車　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
    <sup>suppl-3251-226/art-58/par-1/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-3/sub-2</sup>
    a light 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.
    <sup>machine translation, not official</sup>

**第二項**  自動車等持出困難区域内の原動機付自転車、軽自動車（二輪のものに限る。）及び二輪の小型自動車（以下この項において「二輪自動車等」という。）が、次に掲げる二輪自動車等で政令で定めるものに該当することとなつた場合には、当該二輪自動車等は、第四百四十三条第一項の規定の適用については、当該二輪自動車等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軽自動車等でなかつたものとみなす。
<sup>suppl-3251-226/art-58/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2</sup>
Where a motorized bicycle, a light motor vehicle (limited to one with two wheels) or a two-wheeled small-sized motor vehicle (hereinafter in this paragraph referred to as a "two-wheeled vehicle, etc.") within an area where removing motor vehicles, etc. is difficult has come to fall under any of the following two-wheeled vehicles, etc. specified by Cabinet Order, that two-wheeled vehicle, etc. is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. 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 two-wheeled vehicle, etc. was given:
<sup>machine translation, not official</sup>

  **一**  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二輪自動車等で、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
  <sup>suppl-3251-226/art-58/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2/item-1</sup>
  a two-wheeled vehicle, etc. 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;
  <sup>machine translation, not official</sup>

  **二**  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二輪自動車等で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2/item-2</sup>
  a two-wheeled vehicle, etc. 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, and that had its use discontinued or was dismantled within two months from that day;
  <sup>machine translation, not official</sup>

  **三**  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二輪自動車等で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-2/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2/item-3</sup>
  a two-wheeled vehicle, etc. 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, and that had its use discontinued or was dismantled within two months from that day.
  <sup>machine translation, not official</sup>

**第三項**  自動車等持出困難区域内の小型特殊自動車が、次に掲げる小型特殊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、当該小型特殊自動車は、第四百四十三条第一項の規定の適用については、当該小型特殊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軽自動車等でなかつたものとみなす。
<sup>suppl-3251-226/art-58/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3</sup>
Where a special small motor vehicle within an area where removing motor vehicles, etc. is difficult has come to fall under any of the following small special motor vehicles specified by Cabinet Order, that special small motor vehicle is deemed, for the purposes of the application of Article 443, paragraph (1), not to have been a light motor vehicle, etc. 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 special small motor vehicle was given:
<sup>machine translation, not official</sup>

  **一**  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小型特殊自動車で、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
  <sup>suppl-3251-226/art-58/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3/item-1</sup>
  a special small 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;
  <sup>machine translation, not official</sup>

  **二**  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小型特殊自動車で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3/item-2</sup>
  a special small 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, and that had its use discontinued or was dismantled within two months from that day;
  <sup>machine translation, not official</sup>

  **三**  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小型特殊自動車で、同日から二月以内に用途を廃止し、又は解体したもの
  <sup>suppl-3251-226/art-58/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3/item-3</sup>
  a special small 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, and that had its use discontinued or was dismantled within two months from that day.
  <sup>machine translation, not official</sup>

**第四項**  前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3251-226/art-58/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-4</sup>
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3251-226/art-58/par-1: 附則第五十四条第一項 → 地方税法 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-3251-226/art-54/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1
- suppl-3251-226/art-58/par-1: この項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3251-226/art-58/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1
- suppl-3251-226/art-58/par-1: 第三項 → 地方税法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-3251-226/art-58/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3
- suppl-3251-226/art-58/par-1/item-2/sub-1: 使用済自動車の再資源化等に関する法律第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-58/par-1/item-2/sub-1: 同条第十一項 → e-Gov law 414AC0000000087, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-3251-226/art-58/par-1/item-2/sub-1: 次号 → 地方税法 附則第五十八条第一項第三号 (Supplementary Provisions, Article 58, paragraph (1), item (iii)), suppl-3251-226/art-58/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-3
- suppl-3251-226/art-58/par-1/item-3/sub-1: 使用済自動車の再資源化等に関する法律第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3251-226/art-58/par-2: この項 → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3251-226/art-58/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2
- suppl-3251-226/art-58/par-4: 前三項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3251-226/art-58/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1
- suppl-3251-226/art-58/par-4: 前三項 → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3251-226/art-58/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2
- suppl-3251-226/art-58/par-4: 前三項 → 地方税法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-3251-226/art-58/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-3

## Cited by

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

- 地方税法 附則第五十八条第一項（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1
- 地方税法 附則第五十八条第一項第二号イ（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-1/item-2/sub-1
- 地方税法 附則第五十八条第二項（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-2
- 地方税法 附則第五十八条第四項（東日本大震災に係る自動車等持出困難区域内の軽自動車等に対する軽自動車税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-58/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-58/par-4
- 地方税法 附則第十五条第六項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-15/par-6

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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-20261027T214204-181, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-226, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-227, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-005, 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