①In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act; the same applies in paragraph (3)) confirms, under the provisions of Article 11 of that Act, the fact of payment of the amount of motor vehicle tonnage tax to be imposed on an inspected motor vehicle, when making a judgment as to whether the inspected motor vehicle pertaining to that payment falls under the tax-exempt vehicles, etc. with respect to the standards for nitrogen oxides emissions, etc., the Minister of Land, Infrastructure, Transport and Tourism, etc. is to make that judgment based on the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism.

②In this Article, the term "standards for nitrogen oxides emissions, etc." means the standards concerning the emissions of nitrogen oxides and particulate matter and concerning energy consumption efficiency to which an inspected motor vehicle is required to conform in order for that inspected motor vehicle to fall under the tax-exempt vehicles, etc. under the provisions of the items of paragraphs (1) through (4) of the preceding Article (including, where the provisions of the Cabinet Order prescribed in Article 90-11 prescribe standards equivalent to them, those standards); and the term "certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism" means a certification or evaluation made by the Minister of Land, Infrastructure, Transport and Tourism upon application with respect to a motor vehicle identical to the inspected motor vehicle, which is specified by Order of the Ministry of Finance as one where it is appropriate, on the basis of the fact of that certification or evaluation, to judge whether the inspected motor vehicle falls under the tax-exempt vehicles, etc. with respect to the standards for nitrogen oxides emissions, etc..

③In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. learns, after its statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in paragraph (5)), of the fact that a person who has received the issuance, etc. of an automobile inspection certificate has not paid all or part of the amount of motor vehicle tonnage tax to be paid on the inspected motor vehicle pertaining to that issuance, etc. of an automobile inspection certificate under the provisions of Article 8, Article 10, Article 10-2 or Article 12, paragraphs (2) through (4) of the Motor Vehicle Tonnage Tax Act, or learns, after the day specified by Cabinet Order prescribed in Article 10-5, paragraph (1) of that Act, of the fact that a payment agent prescribed in Article 10-4, paragraph (1) of that Act has not paid all or part of the amount of motor vehicle tonnage tax entrusted to it under the provisions of Article 10-3, paragraph (1) of that Act, and the cause of that fact is that the Minister of Land, Infrastructure, Transport and Tourism has revoked the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism on the grounds that the person who filed the application referred to in the preceding paragraph received that certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism by deception or other wrongful means (including deception or other wrongful means by a person who directly or indirectly provided the person who filed that application with information necessary for that application; the same applies in paragraph (5)), the Minister of Land, Infrastructure, Transport and Tourism, etc. must, notwithstanding the provisions of Article 13, paragraph (1) or (3) of that Act, give the notice under the provisions of paragraph (1) of that Article to the district director with jurisdiction over the place for tax payment prescribed in that paragraph of the person who filed that application or of that person's general successor. In this case, the person who filed that application or that person's general successor is deemed to be the person who received the issuance, etc. of an automobile inspection certificate pertaining to that notice, and the motor vehicle tonnage tax pertaining to the issuance, etc. of an automobile inspection certificate pertaining to that notice is imposed on that person.

④The amount of motor vehicle tonnage tax to be imposed under the provisions of the second sentence of the preceding paragraph is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and other provisions of laws and regulations concerning motor vehicle tonnage tax, the amount obtained by adding, to the amount of unpaid motor vehicle tonnage tax prescribed in Article 13, paragraph (1) or (3) of that Act pertaining to the notice under the provisions of the preceding paragraph, the amount calculated by multiplying that amount by 35 percent.

⑤In the case where the person who filed the application referred to in paragraph (2) has received the certification, etc. by the Minister of Land, Infrastructure, Transport and Tourism by deception or other wrongful means, the extinctive prescription of the right to collection of national tax prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with respect to motor vehicle tonnage tax does not run for two years from its statutory payment due date. In this case, the provisions of the proviso to Article 73, paragraph (3) of that Act apply mutatis mutandis.

⑥The 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 paragraph (4) contains a fraction of less than 100 yen.

⑦With regard to the application of the provisions of the Corporation Tax Act to the person who filed the application referred to in paragraph (2), or that person's general successor, to whom the provisions of the second sentence of paragraph (3) have been applied, the phrase "the following" in Article 55, paragraph (4) of that Act is deemed to be replaced with "the following and the motor vehicle tonnage tax under the provisions of the second sentence of Article 90-12-2, paragraph (3) (Special Provisions on Confirmation, etc. of the Fact of Payment of Motor Vehicle Tonnage Tax) of the Act on Special Measures Concerning Taxation".

⑧Beyond what is provided for in paragraphs (4) through (6), the necessary technical replacement of terms concerning the application of the provisions of the Motor Vehicle Tonnage Tax Act in the case where the provisions of the second sentence of paragraph (3) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3), are specified by Cabinet Order.