# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の十 (Article 90-10) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九十条の十 (Article 90-10)（用語の意義） — address `art-90-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-90-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九十条の十（用語の意義） — Meanings of the Terms caption: machine translation, not official art-90-10 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10 · https://japanlaw.org/l/332AC0000000026/art-90-10 **第一項** 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。 art-90-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-1 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. machine translation, not official **第二項** 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。 art-90-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-2 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. machine translation, not official **第三項** 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。 art-90-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-3 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. machine translation, not official --- ## Cites - art-90-10/par-1: 自動車重量税法第二条第一項 → e-Gov law 346AC0000000089, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-90-10/par-1: 第七条第二項 → e-Gov law 346AC0000000089, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection - art-90-10/par-2: 第九十条の十二 → 租税特別措置法 第九十条の十二 (Article 90-12), art-90-12 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12 · https://japanlaw.org/l/332AC0000000026/art-90-12 - art-90-10/par-3: 道路運送車両法第三条 → e-Gov law 326AC0000000185, 第三条 (Article 3), art-3 — not held in this collection ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第九十三条第一項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-1 - 租税特別措置法 附則第八十三条第一項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83/par-1 - 租税特別措置法 附則第八十一条第一項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81/par-1 - 租税特別措置法 附則第五十九条第一項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-1 - 租税特別措置法 附則第五十九条第二項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-2 - 租税特別措置法 附則第七十条第一項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70/par-1 - 租税特別措置法 附則第七十条第二項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-244, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07