Article 90-13Exemption from Motor Vehicle Tonnage Tax for Buses, etc. Conforming to the Public Transport Accessibility Standards
第九十条の十三（公共交通移動等円滑化基準に適合した乗合自動車等に係る自動車重量税の免税）
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from April 1, 2026 to March 31, 2029 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, the motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is exempted:
次に掲げる検査自動車について令和八年四月一日から令和十一年三月三十一日までの間に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税を免除する。
a motor vehicle that a person operating a general shared-ride passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) of the Road Transportation Act uses for scheduled route services prescribed in Article 5, paragraph (1), item (iii) of that Act, or a motor vehicle that a person operating a general chartered passenger motor vehicle transportation business prescribed in Article 3, item (i), (b) of that Act uses for that business, which falls under both of the following and whose structure and equipment are specified by Order of the Ministry of Finance as particularly improving convenience in mobility for elderly persons, disabled persons, etc. prescribed in Article 2, item (i) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (referred to as "elderly persons, disabled persons, etc." in the following item):
道路運送法第三条第一号イに規定する一般乗合旅客自動車運送事業を経営する者が同法第五条第一項第三号に規定する路線定期運行の用に供する自動車又は同法第三条第一号ロに規定する一般貸切旅客自動車運送事業を経営する者がその事業の用に供する自動車のうち、次のいずれにも該当するものであつてその構造及び設備が高齢者、障害者等の移動等の円滑化の促進に関する法律第二条第一号に規定する高齢者、障害者等（次号において「高齢者、障害者等」という。）の移動上の利便性を特に向上させるものとして財務省令で定めるもの
it falls under the motor vehicles for which the number to be introduced by fiscal 2030 is set as a target in the basic policy prescribed in Article 3, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (referred to as the "basic policy" in (a) of the following item) (limited to the motor vehicles prescribed in Article 2, item (viii) of that Act; the same applies in (a) of the following item);
it conforms to the public transport accessibility standards prescribed in Article 8, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (referred to as the "public transport accessibility standards" in (b) of the following item) that are specified by Order of the Ministry of Finance.
高齢者、障害者等の移動等の円滑化の促進に関する法律第八条第一項に規定する公共交通移動等円滑化基準（次号ロにおいて「公共交通移動等円滑化基準」という。）で財務省令で定めるものに適合するものであること。
a passenger motor vehicle that a person operating a general for-hire passenger car transportation business prescribed in Article 3, item (i), (c) of the Road Transportation Act uses for that business, which falls under all of the following and whose structure and equipment are specified by Order of the Ministry of Finance as particularly improving convenience in mobility for elderly persons, disabled persons, etc.:
道路運送法第三条第一号ハに規定する一般乗用旅客自動車運送事業を経営する者がその事業の用に供する乗用自動車のうち、次のいずれにも該当するものであつてその構造及び設備が高齢者、障害者等の移動上の利便性を特に向上させるものとして財務省令で定めるもの
it falls under the motor vehicles for which the number to be introduced by fiscal 2030 is set as a target in the basic policy;
基本方針に令和十二年度までに導入する台数が目標として定められた自動車に該当するものであること。
it conforms to the public transport accessibility standards that are specified by Order of the Ministry of Finance;
公共交通移動等円滑化基準で財務省令で定めるものに適合するものであること。
it has been recognized by the Minister of Land, Infrastructure, Transport and Tourism as being particularly excellent in its structure and equipment having functions to improve convenience in mobility for all users, including elderly persons, disabled persons, etc.
高齢者、障害者等を含む全ての利用者の移動上の利便性を向上させる機能を有する構造及び設備が特に優れたものとして国土交通大臣が認めたものであること。