Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act

9 articles

第三節の四　自動車重量税法の特例

第九十条の十（用語の意義）

In this Section, the terms "motor vehicle", "inspected motor vehicle", "issuance, etc. of an automobile inspection certificate" or "notified light motor vehicle", or "passenger motor vehicle", "vehicle weight" or "gross vehicle weight" mean, respectively, the motor vehicle, inspected motor vehicle, issuance, etc. of an automobile inspection certificate or notified light motor vehicle, or the passenger motor vehicle, vehicle weight or gross vehicle weight, prescribed in Article 2, paragraph (1) or Article 7, paragraph (2) of the Motor Vehicle Tonnage Tax Act.

この節において「自動車」、「検査自動車」、「自動車検査証の交付等」若しくは「届出軽自動車」又は「乗用自動車」、「車両重量」若しくは「車両総重量」とは、それぞれ自動車重量税法第二条第一項又は第七条第二項に規定する自動車、検査自動車、自動車検査証の交付等若しくは届出軽自動車又は乗用自動車、車両重量若しくは車両総重量をいう。

In this Section (excluding Article 90-12), the term "freight motor vehicle" means a motor vehicle used for the transportation of freight that is specified by Cabinet Order.

この節（第九十条の十二を除く。）において「貨物自動車」とは、貨物の運送の用に供する自動車で、政令で定めるものをいう。

The distinction between small-sized motor vehicles and light motor vehicles prescribed in this Section is as provided in Article 3 of the Road Transport Vehicle Act.

この節に規定する小型自動車及び軽自動車の別は、道路運送車両法第三条に定めるところによる。

Article 90-11Special Provisions on Motor Vehicle Tonnage Tax Rates

第九十条の十一（自動車重量税率の特例）

The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc. (meaning the inspected motor vehicles listed in the items of Article 90-12, paragraphs (1) through (4) and inspected motor vehicles specified by Cabinet Order as those whose degree of environmental load from energy consumption is equivalent to that of those inspected motor vehicles; the same applies in paragraph (1) of the following Article, Article 90-11-3, paragraph (1), and Article 90-12-2, paragraphs (1) and (2))) and notified light motor vehicles that receive an issuance, etc. of an automobile inspection certificate or a designation of a vehicle number (meaning the designation of a vehicle number prescribed in Article 2, paragraph (1), item (iii) of the Motor Vehicle Tonnage Tax Act) on or after May 1, 2012 is, notwithstanding the provisions of Article 7, paragraph (1) of that Act, for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).

平成二十四年五月一日以後に自動車検査証の交付等又は車両番号の指定（自動車重量税法第二条第一項第三号に規定する車両番号の指定をいう。）を受ける検査自動車（免税対象車等（第九十条の十二第一項から第四項までの各号に掲げる検査自動車及びエネルギーの消費に係る環境への負荷の程度が当該検査自動車と同程度であるものとして政令で定める検査自動車をいう。次条第一項、第九十条の十一の三第一項並びに第九十条の十二の二第一項及び第二項において同じ。）を除く。）及び届出軽自動車に係る自動車重量税の税額は、同法第七条第一項の規定にかかわらず、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。

motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act (Act No. 183 of 1951) or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989):

道路運送法（昭和二十六年法律第百八十三号）第二条第二項に規定する自動車運送事業又は貨物利用運送事業法（平成元年法律第八十二号）第二条第八項に規定する第二種貨物利用運送事業を経営する者がこれらの事業の用に供する自動車

out of inspected motor vehicles, two-wheeled small-sized motor vehicles for which the period of validity of the automobile inspection certificate is set at three years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act): 4,500 yen;

検査自動車のうち、自動車検査証の有効期間が三年と定められている二輪の小型自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）　四千五百円

out of inspected motor vehicles, those for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act) and those for which the period of validity of the automobile inspection certificate is set at three years and is shortened pursuant to the provisions of that paragraph (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened to less than two years):

検査自動車のうち、自動車検査証の有効期間が二年と定められているもの（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）及び自動車検査証の有効期間が三年と定められているもので同項の規定により自動車検査証の有効期間が短縮されるもの（自動車検査証の有効期間が二年未満に短縮される自動車を除く。）

motor vehicles other than those listed in (2) and (3):

（２）及び（３）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 5,200 yen;

車両総重量が一トン以下のもの　五千二百円

those with a gross vehicle weight exceeding 1 ton: 5,200 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに五千二百円

light motor vehicles: 5,200 yen;

軽自動車　五千二百円

two-wheeled small-sized motor vehicles: 3,000 yen;

二輪の小型自動車　三千円

out of inspected motor vehicles, those other than the motor vehicles listed in (a) and (b):

検査自動車のうちイ及びロに掲げる自動車以外のもの

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

乗用自動車（（３）及び（４）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 2,600 yen;

車両重量が〇・五トン以下のもの　二千六百円

those with a vehicle weight exceeding 0.5 tons: 2,600 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに二千六百円

motor vehicles other than those listed in (1), (3) and (4):

（１）、（３）及び（４）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 2,600 yen;

車両総重量が一トン以下のもの　二千六百円

those with a gross vehicle weight exceeding 1 ton: 2,600 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに二千六百円

light motor vehicles: 2,600 yen;

軽自動車　二千六百円

two-wheeled small-sized motor vehicles: 1,500 yen;

二輪の小型自動車　千五百円

notified light motor vehicles:

届出軽自動車

light motor vehicles other than those listed in (2): 7,800 yen;

（２）に掲げる軽自動車以外の軽自動車　七千八百円

two-wheeled light motor vehicles: 4,100 yen;

二輪の軽自動車　四千百円

motor vehicles other than those listed in the preceding item:

前号に掲げる自動車以外の自動車

out of inspected motor vehicles, those for which the period of validity of the automobile inspection certificate is set at three years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):

検査自動車のうち自動車検査証の有効期間が三年と定められているもの（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）

passenger motor vehicles (excluding the motor vehicles listed in (2) and (3)):

乗用自動車（（２）及び（３）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 12,300 yen;

車両重量が〇・五トン以下のもの　一万二千三百円

those with a vehicle weight exceeding 0.5 tons: 12,300 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに一万二千三百円

light motor vehicles: 9,900 yen;

軽自動車　九千九百円

two-wheeled small-sized motor vehicles: 5,700 yen;

二輪の小型自動車　五千七百円

passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):

乗用自動車（（４）及び（５）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 8,200 yen;

車両重量が〇・五トン以下のもの　八千二百円

those with a vehicle weight exceeding 0.5 tons: 8,200 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに八千二百円

motor vehicles other than those listed in (1), (3), (4) and (5):

（１）、（３）、（４）及び（５）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 8,200 yen;

車両総重量が一トン以下のもの　八千二百円

those with a gross vehicle weight exceeding 1 ton: 8,200 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに八千二百円

freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):

車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）

those with a gross vehicle weight of 1 ton or less: 6,600 yen;

車両総重量が一トン以下のもの　六千六百円

those with a gross vehicle weight exceeding 1 ton: 6,600 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに六千六百円

light motor vehicles: 6,600 yen;

軽自動車　六千六百円

two-wheeled small-sized motor vehicles: 3,800 yen;

二輪の小型自動車　三千八百円

out of inspected motor vehicles, those other than the motor vehicles listed in (a) and (b):

検査自動車のうちイ及びロに掲げる自動車以外のもの

passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):

乗用自動車（（４）及び（５）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 4,100 yen;

車両重量が〇・五トン以下のもの　四千百円

those with a vehicle weight exceeding 0.5 tons: 4,100 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに四千百円

motor vehicles other than those listed in (1), (3), (4) and (5):

（１）、（３）、（４）及び（５）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 4,100 yen;

車両総重量が一トン以下のもの　四千百円

those with a gross vehicle weight exceeding 1 ton: 4,100 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに四千百円

freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):

車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）

those with a gross vehicle weight of 1 ton or less: 3,300 yen;

車両総重量が一トン以下のもの　三千三百円

those with a gross vehicle weight exceeding 1 ton: 3,300 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに三千三百円

light motor vehicles: 3,300 yen;

軽自動車　三千三百円

two-wheeled small-sized motor vehicles: 1,900 yen;

二輪の小型自動車　千九百円

notified light motor vehicles:

届出軽自動車

light motor vehicles other than those listed in (2): 9,900 yen;

（２）に掲げる軽自動車以外の軽自動車　九千九百円

two-wheeled light motor vehicles: 4,900 yen.

二輪の軽自動車　四千九百円

Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.

前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。

Article 90-11-2

第九十条の十一の二

The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc.) that receive an issuance, etc. of an automobile inspection certificate on or after the first day of the month preceding the month in which 18 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of an automobile inspection certificate on or after May 1, 2012, is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and paragraph (1) of the preceding Article, for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).

平成二十四年五月一日以後に自動車検査証の交付等を受ける検査自動車のうち、初めて道路運送車両法第七条第一項の規定による登録又は同法第六十条第一項後段の規定による車両番号の指定を受けた日の属する月から起算して十八年を経過する月の前月（軽自動車その他の政令で定める検査自動車については、政令で定める月）の初日以後に自動車検査証の交付等を受ける検査自動車（免税対象車等を除く。）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及び前条第一項の規定にかかわらず、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。

motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:

道路運送法第二条第二項に規定する自動車運送事業又は貨物利用運送事業法第二条第八項に規定する第二種貨物利用運送事業を経営する者がこれらの事業の用に供する自動車

motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):

自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）

motor vehicles other than those listed in (2) and (3):

（２）及び（３）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 5,600 yen;

車両総重量が一トン以下のもの　五千六百円

those with a gross vehicle weight exceeding 1 ton: 5,600 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに五千六百円

light motor vehicles: 5,600 yen;

軽自動車　五千六百円

two-wheeled small-sized motor vehicles: 3,400 yen;

二輪の小型自動車　三千四百円

motor vehicles other than those listed in (a):

イに掲げる自動車以外の自動車

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

乗用自動車（（３）及び（４）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 2,800 yen;

車両重量が〇・五トン以下のもの　二千八百円

those with a vehicle weight exceeding 0.5 tons: 2,800 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに二千八百円

motor vehicles other than those listed in (1), (3) and (4):

（１）、（３）及び（４）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 2,800 yen;

車両総重量が一トン以下のもの　二千八百円

those with a gross vehicle weight exceeding 1 ton: 2,800 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに二千八百円

light motor vehicles: 2,800 yen;

軽自動車　二千八百円

two-wheeled small-sized motor vehicles: 1,700 yen;

二輪の小型自動車　千七百円

motor vehicles other than those listed in the preceding item:

前号に掲げる自動車以外の自動車

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

乗用自動車（（３）及び（４）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 12,600 yen;

車両重量が〇・五トン以下のもの　一万二千六百円

those with a vehicle weight exceeding 0.5 tons: 12,600 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに一万二千六百円

motor vehicles other than those listed in (1), (3) and (4):

（１）、（３）及び（４）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 12,600 yen;

車両総重量が一トン以下のもの　一万二千六百円

those with a gross vehicle weight exceeding 1 ton: 12,600 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに一万二千六百円

light motor vehicles: 8,800 yen;

軽自動車　八千八百円

two-wheeled small-sized motor vehicles: 5,000 yen;

二輪の小型自動車　五千円

motor vehicles other than those listed in (a):

イに掲げる自動車以外の自動車

passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):

乗用自動車（（４）及び（５）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 6,300 yen;

車両重量が〇・五トン以下のもの　六千三百円

those with a vehicle weight exceeding 0.5 tons: 6,300 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに六千三百円

motor vehicles other than those listed in (1), (3), (4) and (5):

（１）、（３）、（４）及び（５）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 6,300 yen;

車両総重量が一トン以下のもの　六千三百円

those with a gross vehicle weight exceeding 1 ton: 6,300 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに六千三百円

freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):

車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）

those with a gross vehicle weight of 1 ton or less: 4,400 yen;

車両総重量が一トン以下のもの　四千四百円

those with a gross vehicle weight exceeding 1 ton: 4,400 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに四千四百円

light motor vehicles: 4,400 yen;

軽自動車　四千四百円

two-wheeled small-sized motor vehicles: 2,500 yen.

二輪の小型自動車　二千五百円

前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。

Article 90-11-3

第九十条の十一の三

The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding inspected motor vehicles to which the provisions of the preceding Article apply and tax-exempt vehicles, etc.) that receive an issuance, etc. of an automobile inspection certificate on or after the first day of the month preceding the month in which 13 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of an automobile inspection certificate on or after April 1, 2016, 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), for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).

平成二十八年四月一日以後に自動車検査証の交付等を受ける検査自動車のうち、初めて道路運送車両法第七条第一項の規定による登録又は同法第六十条第一項後段の規定による車両番号の指定を受けた日の属する月から起算して十三年を経過する月の前月（軽自動車その他の政令で定める検査自動車については、政令で定める月）の初日以後に自動車検査証の交付等を受ける検査自動車（前条の規定の適用がある検査自動車及び免税対象車等を除く。）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、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。

motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:

motor vehicles other than those listed in (2) and (3):

（２）及び（３）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 5,400 yen;

車両総重量が一トン以下のもの　五千四百円

those with a gross vehicle weight exceeding 1 ton: 5,400 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに五千四百円

light motor vehicles: 5,400 yen;

軽自動車　五千四百円

two-wheeled small-sized motor vehicles: 3,200 yen;

二輪の小型自動車　三千二百円

motor vehicles other than those listed in (a):

イに掲げる自動車以外の自動車

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

乗用自動車（（３）及び（４）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 2,700 yen;

車両重量が〇・五トン以下のもの　二千七百円

those with a vehicle weight exceeding 0.5 tons: 2,700 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに二千七百円

motor vehicles other than those listed in (1), (3) and (4):

（１）、（３）及び（４）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 2,700 yen;

車両総重量が一トン以下のもの　二千七百円

those with a gross vehicle weight exceeding 1 ton: 2,700 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに二千七百円

light motor vehicles: 2,700 yen;

軽自動車　二千七百円

two-wheeled small-sized motor vehicles: 1,600 yen;

二輪の小型自動車　千六百円

motor vehicles other than those listed in the preceding item:

前号に掲げる自動車以外の自動車

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

乗用自動車（（３）及び（４）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 11,400 yen;

車両重量が〇・五トン以下のもの　一万千四百円

those with a vehicle weight exceeding 0.5 tons: 11,400 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに一万千四百円

motor vehicles other than those listed in (1), (3) and (4):

（１）、（３）及び（４）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 11,400 yen;

車両総重量が一トン以下のもの　一万千四百円

those with a gross vehicle weight exceeding 1 ton: 11,400 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに一万千四百円

light motor vehicles: 8,200 yen;

軽自動車　八千二百円

two-wheeled small-sized motor vehicles: 4,600 yen;

二輪の小型自動車　四千六百円

motor vehicles other than those listed in (a):

イに掲げる自動車以外の自動車

passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):

乗用自動車（（４）及び（５）に掲げる自動車を除く。）

those with a vehicle weight of 0.5 tons or less: 5,700 yen;

車両重量が〇・五トン以下のもの　五千七百円

those with a vehicle weight exceeding 0.5 tons: 5,700 yen for each 0.5 tons of vehicle weight or fraction thereof;

車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに五千七百円

motor vehicles other than those listed in (1), (3), (4) and (5):

（１）、（３）、（４）及び（５）に掲げる自動車以外の自動車

those with a gross vehicle weight of 1 ton or less: 5,700 yen;

車両総重量が一トン以下のもの　五千七百円

those with a gross vehicle weight exceeding 1 ton: 5,700 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに五千七百円

freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):

車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）

those with a gross vehicle weight of 1 ton or less: 4,100 yen;

車両総重量が一トン以下のもの　四千百円

those with a gross vehicle weight exceeding 1 ton: 4,100 yen for each ton of gross vehicle weight or fraction thereof;

車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに四千百円

light motor vehicles: 4,100 yen;

軽自動車　四千百円

two-wheeled small-sized motor vehicles: 2,300 yen.

二輪の小型自動車　二千三百円

前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。

Article 90-12Exemption from Motor Vehicle Tonnage Tax, etc.

第九十条の十二（自動車重量税の免税等）

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 an automobile 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 automobile inspection certificate is exempted.

次に掲げる検査自動車（二輪の小型自動車を除く。以下この条において同じ。）について令和八年五月一日から令和十年四月三十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 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

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):

次に掲げる天然ガス自動車（専ら可燃性天然ガスを内燃機関の燃料として用いる自動車で財務省令で定めるものをいう。）

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;

車両総重量が三・五トン以下の自動車のうち、道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた自動車排出ガス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（以下この条において「排出ガス保安基準」という。）で財務省令で定めるものに適合するもの

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.

車両総重量が三・五トンを超える自動車のうち、道路運送車両法第四十一条第一項の規定により平成二十一年十月一日（車両総重量が三・五トンを超え十二トン以下のものにあつては、平成二十二年十月一日）以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この号において「平成二十一年天然ガス車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成二十一年天然ガス車基準に定める窒素酸化物の値の十分の九を超えない自動車で財務省令で定めるもの

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;

電力併用自動車（内燃機関を有する自動車で併せて電気その他の財務省令で定めるものを動力源として用いるものであつて、廃エネルギーを回収する機能を備えていることにより大気汚染防止法（昭和四十三年法律第九十七号）第二条第十七項に規定する自動車排出ガスの排出の抑制に資するものをいう。）のうち、動力源として用いる電気を外部から充電する機能を備えているもので財務省令で定めるもの

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):

次に掲げる揮発油自動車（揮発油を内燃機関の燃料とする自動車をいい、前号に掲げる検査自動車に該当するものを除く。以下この条において同じ。）

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

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;

道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この条において「平成三十年揮発油軽中量車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。

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).

エネルギーの使用の合理化及び非化石エネルギーへの転換等に関する法律（昭和五十四年法律第四十九号）第百五十一条第一号イに規定するエネルギー消費効率（以下この条及び次条第二項において「エネルギー消費効率」という。）が、同法第百四十九条第一項の規定により定められるエネルギー消費機器等製造事業者等の判断の基準となるべき事項を勘案して財務省令で定めるエネルギー消費効率（以下この号及び第六号ニ（２）において「基準エネルギー消費効率」という。）であつて令和十二年度以降の各年度において適用されるべきものとして定められたもの（以下この条において「令和十二年度基準エネルギー消費効率」という。）に百分の百五を乗じて得た数値以上であり、かつ、基準エネルギー消費効率であつて令和二年度以降の各年度において適用されるべきものとして定められたもの（以下この条において「令和二年度基準エネルギー消費効率」という。）以上であること。

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:

車両総重量が三・五トン以下の乗合自動車（専ら人の運送の用に供する自動車で、乗用自動車以外のものをいう。以下この条において同じ。）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

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;

平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。

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.

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七十五を乗じて得た数値以上であること。

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:

車両総重量が三・五トン以下の貨物自動車（貨物の運送の用に供する自動車をいう。以下この条において同じ。）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

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).

エネルギー消費効率が基準エネルギー消費効率であつて令和四年度以降の各年度において適用されるべきものとして定められたもの（以下この条において「令和四年度基準エネルギー消費効率」という。）に百分の百五（車両総重量が二・五トン以下の自動車にあつては、百分の百十五）を乗じて得た数値以上であること。

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:

石油ガス自動車（液化石油ガスを内燃機関の燃料とする乗用自動車をいい、第三号に掲げる検査自動車に該当するものを除く。以下この条において同じ。）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

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;

道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この条において「平成三十年石油ガス軽中量車基準」という。）に適合し、かつ、窒素酸化物の排出量が平成三十年石油ガス軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。

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.

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百五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。

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):

次に掲げる軽油自動車（軽油を内燃機関の燃料とする自動車をいい、第三号に掲げる検査自動車に該当するものを除く。以下この条において同じ。）

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

道路運送車両法第四十一条第一項の規定により平成三十年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（以下この条において「平成三十年軽油軽中量車基準」という。）に適合すること。

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

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。

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.

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七十五を乗じて得た数値以上であること。

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:

車両総重量が二・五トンを超え三・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

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。

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。

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:

車両総重量が三・五トンを超える乗合自動車又は貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの

道路運送車両法第四十一条第一項の規定により平成二十八年十月一日以降に適用されるべきものとして定められた排出ガス保安基準で財務省令で定めるもの（第三項第三号ニ（１）において「平成二十八年軽油重量車基準」という。）に適合すること。

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.).

エネルギー消費効率が基準エネルギー消費効率であつて令和七年度以降の各年度において適用されるべきものとして定められたもの（第三項第三号ニ（２）において「令和七年度基準エネルギー消費効率」という。）に百分の百五を乗じて得た数値以上であること。

In the case where the issuance of an automobile 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 automobile 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:

次に掲げる検査自動車（前項の規定の適用があるものを除く。）について令和八年五月一日から令和十年四月三十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の税額は、自動車重量税法第七条第一項の規定にかかわらず、同項の規定により計算した金額に百分の二十五を乗じて計算した金額とする。

the following gasoline motor vehicles:

次に掲げる揮発油自動車

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

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.

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以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。

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

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。

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

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;

平成三十年揮発油軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年揮発油軽中量車基準に定める窒素酸化物の値の四分の三を超えないこと。

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.

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七十五を乗じて得た数値以上であること。

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

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).

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（車両総重量が二・五トン以下の自動車にあつては、令和四年度基準エネルギー消費効率に百分の百十を乗じて得た数値以上）であること。

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:

車両総重量が二・五トンを超え三・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

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。

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

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;

平成三十年石油ガス軽中量車基準に適合し、かつ、窒素酸化物の排出量が平成三十年石油ガス軽中量車基準に定める窒素酸化物の値の二分の一を超えないこと。

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.

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以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。

the following light oil motor vehicles:

次に掲げる軽油自動車

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

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。

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.

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以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。

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

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。

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。

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:

車両総重量が二・五トンを超え三・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

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。

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。

In the case where the issuance of an automobile 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 automobile 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:

次に掲げる検査自動車（前二項の規定の適用があるものを除く。）について令和八年五月一日から令和十年四月三十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の税額は、自動車重量税法第七条第一項の規定にかかわらず、同項の規定により計算した金額に百分の五十を乗じて計算した金額とする。

the following gasoline motor vehicles:

次に掲げる揮発油自動車

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

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.

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九十五を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。

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

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.

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六十五を乗じて得た数値以上であること。

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

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。

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

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).

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（車両総重量が二・五トン以下の自動車にあつては、百分の百五）を乗じて得た数値以上であること。

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:

車両総重量が二・五トンを超え三・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

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。

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

the following light oil motor vehicles:

次に掲げる軽油自動車

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

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。

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

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。

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.

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六十五を乗じて得た数値以上であること。

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:

車両総重量が二・五トンを超え三・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

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。

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。

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:

車両総重量が三・五トンを超える乗合自動車又は貨物自動車のうち、次のいずれにも該当するもので財務省令で定めるもの

it conforms to the 2016 light oil heavy-duty vehicle standards;

平成二十八年軽油重量車基準に適合すること。

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。

In the case where the issuance of an automobile 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 automobile 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:

次に掲げる検査自動車（前三項の規定の適用があるものを除く。）について令和八年五月一日から令和十年四月三十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の税額は、自動車重量税法第七条第一項の規定にかかわらず、同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 following gasoline motor vehicles:

次に掲げる揮発油自動車

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

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.

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八十五（令和九年四月三十日までの間は、百分の八十）を乗じて得た数値以上であり、かつ、令和二年度基準エネルギー消費効率以上であること。

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

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.

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六十五を乗じて得た数値以上であること。

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

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。

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

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

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。

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 an automobile 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 an automobile 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 automobile 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 an automobile inspection certificate, there has been no change specified by Order of the Ministry of Finance in the matters recorded in the automobile 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 an automobile inspection certificate is exempted.

第一項（第一号から第三号まで、第四号イ、第五号及び第六号イに係る部分に限る。）の規定の適用を受けた検査自動車（同項第四号イ、第五号又は第六号イに掲げる検査自動車にあつては、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百二十五を乗じて得た数値以上であるものに限る。）について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交付を受けた自動車検査証の有効期間が満了する日から起算して十五日を経過する日までに自動車検査証の交付等（自動車重量税法第五条第三号に掲げる自動車以外の自動車に係るものであつて、当該自動車について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た日後最初に受けるものに限る。以下この項において同じ。）を受ける場合（当該自動車検査証の交付等を受ける際に、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交付を受けた自動車検査証に記録された事項について財務省令で定める変更がない場合に限る。）には、当該自動車検査証の交付等に係る自動車重量税を免除する。

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 paragraphs (2) through (4) 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、第二項から第四項まで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。

Article 90-12-2Special Provisions on Confirmation, etc. of the Fact of Payment of Motor Vehicle Tonnage Tax

第九十条の十二の二（自動車重量税の納付の事実の確認等の特例）

In 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.

国土交通大臣等（自動車重量税法第十条に規定する国土交通大臣等をいう。第三項において同じ。）は、同法第十一条の規定により検査自動車につき課されるべき自動車重量税の額の納付の事実を確認する場合において、当該納付に係る検査自動車が窒素酸化物排出量等基準につき免税対象車等に該当するかどうかの判断をするときは、国土交通大臣の認定等に基づき当該判断をするものとする。

In 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..

この条において「窒素酸化物排出量等基準」とは、前条第一項から第四項までの各号の規定により検査自動車が免税対象車等に該当するために当該検査自動車が適合しなければならないものとされる窒素酸化物及び粒子状物質の排出量並びにエネルギー消費効率についての基準（第九十条の十一に規定する政令の規定によりこれに相当する基準を規定する場合には、当該基準を含む。）をいい、「国土交通大臣の認定等」とは、検査自動車と同一の自動車につき申請に基づき国土交通大臣が行つた認定又は評価で、当該認定又は評価の事実に基づき検査自動車が窒素酸化物排出量等基準につき免税対象車等に該当するかどうかの判断をすることが適当であるものとして財務省令で定めるものをいう。

In 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.

国土交通大臣等は、自動車検査証の交付等を受けた者が自動車重量税法第八条、第十条、第十条の二若しくは第十二条第二項から第四項までの規定により当該自動車検査証の交付等に係る検査自動車につき納付すべき自動車重量税の額の全部若しくは一部を納付していない事実をその法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。第五項において同じ。）後において知つた場合又は自動車重量税法第十条の四第一項に規定する納付受託者が同法第十条の三第一項の規定による委託を受けた自動車重量税の額の全部若しくは一部を納付していない事実を同法第十条の五第一項に規定する政令で定める日後において知つた場合において、当該事実が生じた原因が、前項の申請をした者が偽りその他不正の手段（当該申請をした者に当該申請に必要な情報を直接又は間接に提供した者の偽りその他不正の手段を含む。第五項において同じ。）により国土交通大臣の認定等を受けたことを事由として国土交通大臣が当該国土交通大臣の認定等を取り消したことによるものであるときは、同法第十三条第一項又は第三項の規定にかかわらず、当該申請をした者又はその一般承継人の同条第一項に規定する納税地の所轄税務署長に対し、同項の規定による通知をしなければならない。この場合においては、当該申請をした者又はその一般承継人を当該通知に係る自動車検査証の交付等を受けた者とみなして、これに当該通知に係る自動車検査証の交付等に係る自動車重量税を課する。

The 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.

前項後段の規定により課する自動車重量税の額は、自動車重量税法第七条第一項その他自動車重量税に関する法令の規定にかかわらず、前項の規定による通知に係る同法第十三条第一項又は第三項に規定する納付していない自動車重量税の額に、これに百分の三十五を乗じて計算した金額を加算した金額とする。

In 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.

第二項の申請をした者が偽りその他不正の手段により国土交通大臣の認定等を受けた場合における自動車重量税に係る国税通則法第七十二条第一項に規定する国税の徴収権の時効は、その法定納期限から二年間は、進行しない。この場合においては、同法第七十三条第三項ただし書の規定を準用する。

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 paragraph (4) 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、第四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。

With 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".

第三項後段の規定の適用を受けた第二項の申請をした者又はその一般承継人に対する法人税法の規定の適用については、同法第五十五条第四項中「次に掲げるもの」とあるのは、「次に掲げるもの及び租税特別措置法第九十条の十二の二第三項後段（自動車重量税の納付の事実の確認等の特例）の規定による自動車重量税」とする。

Beyond 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.

第四項から第六項までに定めるもののほか、第三項後段の規定の適用がある場合における自動車重量税法の規定の適用に関し必要な技術的読替えその他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。

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);

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三条第一項に規定する基本方針（次号イにおいて「基本方針」という。）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（同法第二条第八号に規定する自動車に限る。次号イにおいて同じ。）に該当するものであること。

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。

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。

Article 90-15Refund of Motor Vehicle Tonnage Tax for End-of-Life Automobiles

第九十条の十五（使用済自動車に係る自動車重量税の還付）

For a motor vehicle that has received the issuance, etc. of an automobile inspection certificate which is an end-of-life automobile prescribed in Article 2, paragraph (2) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002) (referred to as an "end-of-life automobile" in this Article) that was delivered to a collection business operator prescribed in paragraph (11) of that Article before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires, and that is specified by Cabinet Order as having been dismantled, the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the person who delivered that end-of-life automobile to that collection business operator under the provisions of Article 8 of that Act (referred to as the "owner of the end-of-life automobile" in this Article) (or, if the owner of the end-of-life automobile is not the taxpayer of the motor vehicle tonnage tax pertaining to that end-of-life automobile, to the owner of the end-of-life automobile, with the owner of the end-of-life automobile being deemed to have paid that motor vehicle tonnage tax on that end-of-life automobile).

自動車検査証の交付等を受けた自動車のうち、自動車検査証の交付等を受けた際に当該自動車検査証に記録された有効期間の満了する日前に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）第二条第十一項に規定する引取業者に引き渡された同条第二項に規定する使用済自動車（以下この条において「使用済自動車」という。）であつて、解体されたものとして政令で定めるものについては、当該自動車検査証の交付等を受ける際に納付された自動車重量税の額に相当する金額のうち政令で定めるところにより計算した金額を、当該使用済自動車を同法第八条の規定により当該引取業者に引き渡した者（以下この条において「使用済自動車の所有者」という。）に（当該使用済自動車の所有者が当該使用済自動車に係る自動車重量税の納税者でない場合にあつては、当該使用済自動車につき当該使用済自動車の所有者が当該自動車重量税を納付したものとみなして、当該使用済自動車の所有者に）還付する。

For a motor vehicle (limited to a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles) that has received the issuance, etc. of an automobile inspection certificate which is specified by Cabinet Order as having been destroyed by, or dismantled as a result of, a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims) before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires (referred to as a "disaster-damaged motor vehicle" in this Article), the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the owner of the disaster-damaged motor vehicle (or, if the owner of the disaster-damaged motor vehicle is not the taxpayer of the motor vehicle tonnage tax pertaining to that disaster-damaged motor vehicle, to the owner of the disaster-damaged motor vehicle, with the owner of the disaster-damaged motor vehicle being deemed to have paid that motor vehicle tonnage tax on that disaster-damaged motor vehicle).

自動車検査証の交付等を受けた自動車（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限る。）のうち、自動車検査証の交付等を受けた際に当該自動車検査証に記録された有効期間の満了する日前に自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。）を原因として滅失し、又は解体したものとして政令で定めるもの（以下この条において「被災自動車」という。）については、当該自動車検査証の交付等を受ける際に納付された自動車重量税の額に相当する金額のうち政令で定めるところにより計算した金額を、当該被災自動車の所有者に（当該被災自動車の所有者が当該被災自動車に係る自動車重量税の納税者でない場合にあつては、当該被災自動車につき当該被災自動車の所有者が当該自動車重量税を納付したものとみなして、当該被災自動車の所有者に）還付する。

The provisions of the preceding two paragraphs do not apply in the case where the provisions of Article 9 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims apply.

前二項の規定は、災害被害者に対する租税の減免、徴収猶予等に関する法律第九条の規定の適用を受ける場合には、適用しない。

The owner of the end-of-life automobile or the owner of the disaster-damaged motor vehicle who seeks to receive the refund under the provisions of paragraph (1) or (2) must submit a written application stating the matters specified by Cabinet Order, pursuant to the provisions of Cabinet Order, via 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), to the district director with jurisdiction over the place specified by Cabinet Order.

第一項又は第二項の規定による還付金の還付を受けようとする使用済自動車の所有者又は被災自動車の所有者は、政令で定める事項を記載した申請書を、政令で定めるところにより、国土交通大臣等（自動車重量税法第十条に規定する国土交通大臣等をいう。）を経由して、政令で定める場所の所轄税務署長に提出しなければならない。

No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraphs (1) and (2).

第一項及び第二項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。

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Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act