# 地方税法 / Local Tax Act — 第五十四条 (Supplementary Provisions, Article 54)

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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: 第五十四条 (Supplementary Provisions, Article 54)（東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例） — address `suppl-3251-226/art-54`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54
- 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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### 第五十四条（東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例） — Special Provisions on Automobile Tax for Automobiles in Areas Where Removal of Automobiles, etc. Is Difficult Relating to the Great East Japan Earthquake
<sup>caption: machine translation, not official</sup>
<sup>suppl-3251-226/art-54 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54</sup>

**第一項**  自動車等持出困難区域（避難指示区域であつて平成二十四年一月一日において原子力発電所の事故に関して原子力規制委員会設置法（平成二十四年法律第四十七号）附則第五十四条による改正前の原子力災害対策特別措置法第二十条第三項の規定により原子力災害対策本部長が市町村長に対して行つた同法第二十八条第二項の規定により読み替えて適用される災害対策基本法第六十三条第一項の規定による警戒区域の設定を行うことの指示の対象区域であつた区域のうち立入りが困難であるため当該区域内の自動車又は第四百四十二条第三号に規定する軽自動車のうち三輪以上のものを当該区域の外に移動させることが困難な区域として総務大臣が指定して公示した区域をいう。以下この項において同じ。）内の自動車が、次に掲げる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、当該自動車は、第百四十六条第一項の規定の適用については、当該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自動車でなかつたものとみなす。
<sup>suppl-3251-226/art-54/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1</sup>
Where 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:
<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-54/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-1</sup>
  a 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自動車で、次に掲げる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-54/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-2</sup>
  a 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 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（平成十四年法律第八十七号）第二条第一項に規定する自動車に該当する自動車　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-54/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-2/sub-1</sup>
    a motor vehicle falling under a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002): 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**  イに掲げる自動車以外の自動車　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-54/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-2/sub-2</sup>
    a 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自動車で、次に掲げる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-54/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-3</sup>
  a 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 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-54/par-1/item-3/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-3/sub-1</sup>
    a motor vehicle falling under a motor vehicle 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**  イに掲げる自動車以外の自動車　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-54/par-1/item-3/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-3/sub-2</sup>
    a 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**  前項に定めるもののほか、同項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-54/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-2</sup>
In 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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3251-226/art-54/par-1: 災害対策基本法第六十三条第一項 → e-Gov law 336AC0000000223, 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — not held in this collection
- suppl-3251-226/art-54/par-1: この項 → 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/ja/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-54/par-1/item-2/sub-1: 使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）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-54/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-54/par-1/item-2/sub-1: 次号 → 地方税法 附則第五十四条第一項第三号 (Supplementary Provisions, Article 54, paragraph (1), item (iii)), suppl-3251-226/art-54/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-3
- suppl-3251-226/art-54/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-54/par-2: 前項 → 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/ja/local-tax-act/suppl-3251-226/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1

## Cited by

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

- 地方税法 附則第五十一条第三項（東日本大震災による被災家屋の代替家屋等の取得に係る不動産取得税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3
- 地方税法 附則第五十四条第一項（東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1
- 地方税法 附則第五十四条第一項第二号イ（東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-1/item-2/sub-1
- 地方税法 附則第五十四条第二項（東日本大震災に係る自動車等持出困難区域内の自動車に対する自動車税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-54/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-54/par-2
- 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/ja/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 附則第十条第六項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-10/par-6
- 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/ja/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-20261027T202151-051, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-225, 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