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Article 90-12第九十条の十二
Exemption from Motor Vehicle Tonnage Tax, etc.（自動車重量税の免税等）
Article 90-12, paragraph (1)
In the case where an inspected motor vehicle listed in the following items (excluding two-wheeled small-sized motor vehicles; the same applies hereinafter in this Article) receives the issuance of a motor vehicle inspection certificate for the first time pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act during the period from May 1, 2026 to April 30, 2028, the motor vehicle tonnage tax relating to the issuance of that motor vehicle inspection certificate is exempted.
a motor vehicle that uses electricity as its power source and does not have an internal combustion engine;
電気を動力源とする自動車で内燃機関を有しないもの
Article 90-12, paragraph (1), item (ii)
the following natural gas motor vehicles (meaning motor vehicles that use exclusively combustible natural gas as the fuel for their internal combustion engine and that are specified by Order of the Ministry of Finance):
out of motor vehicles with a gross vehicle weight of 3.5 tons or less, those that conform to the technical standards for safety, or for pollution prevention or other environmental conservation, relating to motor vehicle exhaust gas that have been set pursuant to the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 (referred to as "exhaust gas safety standards" hereinafter in this Article), which are specified by Order of the Ministry of Finance;
a motor vehicle with a gross vehicle weight exceeding 3.5 tons that conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2009 (or, for a motor vehicle with a gross vehicle weight exceeding 3.5 tons but not exceeding 12 tons, on or after October 1, 2010) that are specified by Order of the Ministry of Finance (referred to as the "2009 natural gas vehicle standards" in this item), and whose emissions of nitrogen oxides do not exceed nine-tenths of the nitrogen oxides value prescribed in the 2009 natural gas vehicle standards, and that is specified by Order of the Ministry of Finance.
a hybrid electric motor vehicle (meaning a motor vehicle that has an internal combustion engine and also uses electricity or anything else specified by Order of the Ministry of Finance as a power source, and that, by being equipped with a function to recover waste energy, contributes to the control of emissions of motor vehicle exhaust gas prescribed in Article 2, paragraph (17) of the Air Pollution Control Act (Act No. 97 of 1968)) that is equipped with a function to charge the electricity it uses as a power source from an external source and is specified by Order of the Ministry of Finance;
the following gasoline motor vehicles (meaning motor vehicles that use gasoline as the fuel for an internal combustion engine, excluding those that fall under the inspected motor vehicles listed in the preceding item; the same applies hereinafter in this Article):
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (1), item (iv), (a), (1)
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 gasoline light and medium-duty vehicle standards" in this Article), and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (Act No. 49 of 1979) (referred to as "energy consumption efficiency" in this Article and paragraph (2) of the following Article) is equal to or more than the value obtained by multiplying by 105 percent the energy consumption efficiency specified by Order of the Ministry of Finance in consideration of the matters that are to serve as the criteria for judgment for manufacturers, etc. of energy consuming equipment, etc. established under the provisions of Article 149, paragraph (1) of that Act (referred to as the "standard energy consumption efficiency" in this item and item (vi), (d), 2.) that has been established as that to be applied in each fiscal year from fiscal 2030 onward (referred to as the "fiscal 2030 standard energy consumption efficiency" in this Article), and is equal to or more than the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2020 onward (referred to as the "fiscal 2020 standard energy consumption efficiency" in this Article).
a bus with a gross vehicle weight of 3.5 tons or less (meaning a motor vehicle used exclusively for the carriage of persons, other than a passenger motor vehicle; the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.
a freight motor vehicle with a gross vehicle weight of 3.5 tons or less (meaning a motor vehicle used for the carriage of goods; the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying by 105 percent (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, by 115 percent) the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2022 onward (referred to as the "fiscal 2022 standard energy consumption efficiency" in this Article).
a petroleum gas motor vehicle (meaning a passenger motor vehicle that uses liquefied petroleum gas as the fuel for an internal combustion engine, excluding one that falls under the inspected motor vehicles listed in item (iii); the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 petroleum gas light and medium-duty vehicle standards" in this Article), and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 105 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
the following light oil motor vehicles (meaning motor vehicles that use light oil as the fuel for an internal combustion engine, excluding those that fall under the inspected motor vehicles listed in item (iii); the same applies hereinafter in this Article):
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (1), item (vi), (a), (1)
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 light oil light and medium-duty vehicle standards" in this Article);
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 105 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (1), item (vi), (b), (1)
it conforms to the 2018 light oil light and medium-duty vehicle standards;
平成三十年軽油軽中量車基準に適合すること。
Article 90-12, paragraph (1), item (vi), (b), (2)
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the 2018 light oil light and medium-duty vehicle standards;
平成三十年軽油軽中量車基準に適合すること。
Article 90-12, paragraph (1), item (vi), (c), (2)
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 105 percent.
エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の百五を乗じて得た数値以上であること。
Article 90-12, paragraph (1), item (vi), (d)
a bus or freight motor vehicle with a gross vehicle weight exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2016 that are specified by Order of the Ministry of Finance (referred to as the "2016 light oil heavy-duty vehicle standards" in paragraph (3), item (iii), (d), 1.);
its energy consumption efficiency is equal to or more than the value obtained by multiplying by 105 percent the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2025 onward (referred to as the "fiscal 2025 standard energy consumption efficiency" in paragraph (3), item (iii), (d), 2.).
In the case where the issuance of a motor vehicle inspection certificate is received for the first time during the period from May 1, 2026 to April 30, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles (excluding those to which the provisions of the preceding paragraph apply), the amount of motor vehicle tonnage tax pertaining to the issuance of that motor vehicle inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act, the amount calculated by multiplying the amount calculated under the provisions of that paragraph by 25 percent:
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (2), item (i), (a), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (2), item (i), (b), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.
エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十を乗じて得た数値以上であること。
Article 90-12, paragraph (2), item (i), (c)
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (2), item (i), (c), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.
a freight motor vehicle with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (2), item (i), (d), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 110 percent).
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 105 percent.
エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の百五を乗じて得た数値以上であること。
Article 90-12, paragraph (2), item (ii)
a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
石油ガス自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (2), item (ii), (a)
it conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.
エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十を乗じて得た数値以上であること。
Article 90-12, paragraph (2), item (iii), (c)
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.
エネルギー消費効率が令和四年度基準エネルギー消費効率以上であること。
Article 90-12, paragraph (3)
In the case where the issuance of a motor vehicle inspection certificate is received for the first time during the period from May 1, 2026 to April 30, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles (excluding those to which the provisions of the preceding two paragraphs apply), the amount of motor vehicle tonnage tax pertaining to the issuance of that motor vehicle inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act, the amount calculated by multiplying the amount calculated under the provisions of that paragraph by 50 percent:
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (3), item (i), (a), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (3), item (i), (b), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (3), item (i), (c), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.
エネルギー消費効率が令和十二年度基準エネルギー消費効率に百分の七十を乗じて得た数値以上であること。
Article 90-12, paragraph (3), item (i), (d)
a freight motor vehicle with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (3), item (i), (d), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 95 percent (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, by 105 percent).
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.
エネルギー消費効率が令和四年度基準エネルギー消費効率以上であること。
Article 90-12, paragraph (3), item (ii)
a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
石油ガス自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (3), item (ii), (a)
it conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.
a freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 95 percent.
エネルギー消費効率が令和四年度基準エネルギー消費効率に百分の九十五を乗じて得た数値以上であること。
Article 90-12, paragraph (3), item (iii), (d)
a bus or freight motor vehicle with a gross vehicle weight exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:
its energy consumption efficiency is equal to or more than the fiscal 2025 standard energy consumption efficiency.
エネルギー消費効率が令和七年度基準エネルギー消費効率以上であること。
Article 90-12, paragraph (4)
In the case where the issuance of a motor vehicle inspection certificate is received for the first time during the period from May 1, 2026 to April 30, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for any of the following inspected motor vehicles (excluding those to which the provisions of the preceding three paragraphs apply), the amount of motor vehicle tonnage tax pertaining to the issuance of that motor vehicle inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act, the amount calculated by multiplying the amount calculated under the provisions of that paragraph by 75 percent:
a passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
乗用自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (4), item (i), (a), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
a bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が三・五トン以下の乗合自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (4), item (i), (b), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.
a freight motor vehicle with a gross vehicle weight of 2.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:
車両総重量が二・五トン以下の貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (4), item (i), (c), (1)
it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.
エネルギー消費効率が令和四年度基準エネルギー消費効率以上であること。
Article 90-12, paragraph (4), item (ii)
a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:
石油ガス自動車のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (4), item (ii), (a)
it conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
a light oil motor vehicle (limited to a passenger motor vehicle) that falls under both of the following and is specified by Order of the Ministry of Finance:
軽油自動車（乗用自動車に限る。）のうち、次のいずれにも該当するもので財務省令で定めるもの
Article 90-12, paragraph (4), item (iii), (a)
it conforms to the 2018 light oil light and medium-duty vehicle standards;
平成三十年軽油軽中量車基準に適合すること。
Article 90-12, paragraph (4), item (iii), (b)
its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.
In the case where, for an inspected motor vehicle to which the provisions of paragraph (1) (limited to the part pertaining to items (i) through (iii), item (iv), (a), item (v) and item (vi), (a)) have been applied (for an inspected motor vehicle listed in item (iv), (a), item (v) or item (vi), (a) of that paragraph, limited to one whose energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 125 percent), the issuance, etc. of a motor vehicle inspection certificate (limited to one that pertains to a motor vehicle other than a motor vehicle listed in Article 5, item (iii) of the Motor Vehicle Tonnage Tax Act and that is the first to be received for that motor vehicle after the day on which the issuance of a motor vehicle inspection certificate was received for it for the first time under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act; the same applies hereinafter in this paragraph) is received by the day on which 15 days have elapsed counting from the day on which the period of validity of the motor vehicle inspection certificate issued for the first time under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act expires (limited to the case where, at the time of receiving that issuance, etc. of a motor vehicle inspection certificate, there has been no change specified by Order of the Ministry of Finance in the matters recorded in the motor vehicle inspection certificate issued for the first time under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of that Act), the motor vehicle tonnage tax pertaining to that issuance, etc. of a motor vehicle inspection certificate is exempted.
The provisions of Article 119, paragraph (1) of the Act on General Rules for National Taxes apply mutatis mutandis where an amount calculated under the provisions of paragraphs (2) through (4) contains a fraction of less than 100 yen.