Article 90-14Special Provisions on the Motor Vehicle Tonnage Tax Rate for Buses, etc. Equipped with a Collision Damage Mitigation Braking Control Device
第九十条の十四（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例）
In the case where the issuance of an automobile inspection certificate is received for the first time during the period from May 1, 2023 to August 31, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for an inspected motor vehicle (excluding one to which the provisions of Article 90-12, paragraph (2) or (3) apply) that is a motor vehicle used exclusively for the carriage of persons (limited to one specified by Order of the Ministry of Finance) or a freight motor vehicle with a gross vehicle weight exceeding 3.5 tons (excluding a towed motor vehicle), that conforms to the technical standards for safety or for pollution prevention or other environmental conservation pertaining to a device for improving safety against collision with an obstacle ahead (referred to as a "collision damage mitigation braking control device" in this paragraph), established under the provisions of Article 41, paragraph (1) of that Act as standards to be applied on or after September 1, 2025, that are specified by Order of the Ministry of Finance, and that is specified by Order of the Ministry of Finance as being equipped with a collision damage mitigation braking control device, the amount of motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and the provisions of Article 90-11, paragraph (1), the amount calculated by multiplying the amount calculated under the provisions of that paragraph (or, for the inspected motor vehicles listed in the items of Article 90-12, paragraph (4), Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act) by 75 percent.
専ら人の運送の用に供する自動車（財務省令で定めるものに限る。）又は車両総重量が三・五トンを超える貨物自動車（被牽引自動車を除く。）であつて、道路運送車両法第四十一条第一項の規定により令和七年九月一日以降に適用されるべきものとして定められた前方障害物との衝突に対する安全性の向上を図るための装置（以下この項において「衝突被害軽減制動制御装置」という。）に係る保安上又は公害防止その他の環境保全上の技術基準で財務省令で定めるものに適合する検査自動車（第九十条の十二第二項又は第三項の規定の適用があるものを除く。）のうち、衝突被害軽減制動制御装置を装備したものとして財務省令で定めるものについて令和五年五月一日から令和十年八月三十一日までの間に初めて同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の税額は、自動車重量税法第七条第一項の規定及び第九十条の十一第一項の規定にかかわらず、同項（第九十条の十二第四項各号に掲げる検査自動車にあつては、同法第七条第一項）の規定により計算した金額に百分の七十五を乗じて計算した金額とする。
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 the preceding paragraph contains a fraction of less than 100 yen.
国税通則法第百十九条第一項の規定は、前項の規定により計算した金額に百円未満の端数があるときについて準用する。