# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の十二の二 (Article 90-12-2) - 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: 第九十条の十二の二 (Article 90-12-2)（自動車重量税の納付の事実の確認等の特例） — address `art-90-12-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-12-2 - 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. --- ### 第九十条の十二の二（自動車重量税の納付の事実の確認等の特例） — Special Provisions on Confirmation, etc. of the Fact of Payment of Motor Vehicle Tonnage Tax caption: machine translation, not official art-90-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2 **第一項** 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。 art-90-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-1 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. machine translation, not official **第二項** 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。 art-90-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2 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.. machine translation, not official **第三項** 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。 art-90-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 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. machine translation, not official **第四項** 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。 art-90-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-4 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. machine translation, not official **第五項** 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。 art-90-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-5 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. machine translation, not official **第六項** 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。 art-90-12-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-6 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. machine translation, not official **第七項** 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。 art-90-12-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-7 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". machine translation, not official **第八項** 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。 art-90-12-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-8 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. machine translation, not official --- ## Cites - art-90-12-2/par-1: 自動車重量税法第十条 → e-Gov law 346AC0000000089, 第十条 (Article 10), art-10 — not held in this collection - art-90-12-2/par-1: 同法第十一条 → e-Gov law 346AC0000000089, 第十一条 (Article 11), art-11 — not held in this collection - art-90-12-2/par-1: 第三項 → 租税特別措置法 第九十条の十二の二第三項 (Article 90-12-2, paragraph (3)), art-90-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 - art-90-12-2/par-2: 前条第一項から第四項まで → 租税特別措置法 第九十条の十二第一項 (Article 90-12, paragraph (1)), art-90-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1 - art-90-12-2/par-2: この条 → 租税特別措置法 第九十条の十二の二 (Article 90-12-2), art-90-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2 - art-90-12-2/par-2: 前条第一項から第四項まで → 租税特別措置法 第九十条の十二第四項 (Article 90-12, paragraph (4)), art-90-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4 - art-90-12-2/par-2: 前条第一項から第四項まで → 租税特別措置法 第九十条の十二第三項 (Article 90-12, paragraph (3)), art-90-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3 - art-90-12-2/par-2: 前条第一項から第四項まで → 租税特別措置法 第九十条の十二第二項 (Article 90-12, paragraph (2)), art-90-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2 - art-90-12-2/par-2: 第九十条の十一 → 租税特別措置法 第九十条の十一 (Article 90-11), art-90-11 — https://japanlaw.org/en/special-taxation-measures-act/art-90-11 · https://japanlaw.org/l/332AC0000000026/art-90-11 - art-90-12-2/par-3: 自動車重量税法第八条 → e-Gov law 346AC0000000089, 第八条 (Article 8), art-8 — not held in this collection - art-90-12-2/par-3: 第十条 → e-Gov law 346AC0000000089, 第十条 (Article 10), art-10 — not held in this collection - art-90-12-2/par-3: 第十条の二 → e-Gov law 346AC0000000089, 第十条の二 (Article 10-2), art-10-2 — not held in this collection - art-90-12-2/par-3: 第十二条第二項から第四項まで → e-Gov law 346AC0000000089, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - art-90-12-2/par-3: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 - art-90-12-2/par-3: 自動車重量税法第十条の四第一項 → e-Gov law 346AC0000000089, 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — not held in this collection - art-90-12-2/par-3: 同法第十条の三第一項 → e-Gov law 346AC0000000089, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection - art-90-12-2/par-3: 同法第十条の五第一項 → e-Gov law 346AC0000000089, 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — not held in this collection - art-90-12-2/par-3: 同法第十三条第一項 → e-Gov law 346AC0000000089, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - art-90-12-2/par-3: 第三項 → e-Gov law 346AC0000000089, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection - art-90-12-2/par-3: 第五項 → 租税特別措置法 第九十条の十二の二第五項 (Article 90-12-2, paragraph (5)), art-90-12-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-5 - art-90-12-2/par-3: 前項 → 租税特別措置法 第九十条の十二の二第二項 (Article 90-12-2, paragraph (2)), art-90-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2 - art-90-12-2/par-4: 自動車重量税法第七条第一項 → e-Gov law 346AC0000000089, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - art-90-12-2/par-4: 同法第十三条第一項 → e-Gov law 346AC0000000089, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - art-90-12-2/par-4: 第三項 → e-Gov law 346AC0000000089, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection - art-90-12-2/par-4: 前項 → 租税特別措置法 第九十条の十二の二第三項 (Article 90-12-2, paragraph (3)), art-90-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 - art-90-12-2/par-5: 国税通則法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1 - art-90-12-2/par-5: 同法第七十三条第三項 → 国税通則法 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-73/par-3 · https://japanlaw.org/l/337AC0000000066/art-73/par-3 - art-90-12-2/par-5: 第二項 → 租税特別措置法 第九十条の十二の二第二項 (Article 90-12-2, paragraph (2)), art-90-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2 - art-90-12-2/par-6: 国税通則法第百十九条第一項 → 国税通則法 第百十九条第一項 (Article 119, paragraph (1)), art-119/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-119/par-1 · https://japanlaw.org/l/337AC0000000066/art-119/par-1 - art-90-12-2/par-6: 第四項 → 租税特別措置法 第九十条の十二の二第四項 (Article 90-12-2, paragraph (4)), art-90-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-4 - art-90-12-2/par-7: 同法第五十五条第四項 → 法人税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/corporation-tax-act/art-55/par-4 · https://japanlaw.org/l/340AC0000000034/art-55/par-4 - art-90-12-2/par-7: 第三項 → 租税特別措置法 第九十条の十二の二第三項 (Article 90-12-2, paragraph (3)), art-90-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 - art-90-12-2/par-7: 第二項 → 租税特別措置法 第九十条の十二の二第二項 (Article 90-12-2, paragraph (2)), art-90-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2 - art-90-12-2/par-8: 第一項から第三項まで → 租税特別措置法 第九十条の十二の二第一項 (Article 90-12-2, paragraph (1)), art-90-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-1 - art-90-12-2/par-8: 第三項 → 租税特別措置法 第九十条の十二の二第三項 (Article 90-12-2, paragraph (3)), art-90-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 - art-90-12-2/par-8: 第四項から第六項まで → 租税特別措置法 第九十条の十二の二第五項 (Article 90-12-2, paragraph (5)), art-90-12-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-5 - art-90-12-2/par-8: 第四項から第六項まで → 租税特別措置法 第九十条の十二の二第六項 (Article 90-12-2, paragraph (6)), art-90-12-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-6 - art-90-12-2/par-8: 第四項から第六項まで → 租税特別措置法 第九十条の十二の二第四項 (Article 90-12-2, paragraph (4)), art-90-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-4 - art-90-12-2/par-8: 第一項から第三項まで → 租税特別措置法 第九十条の十二の二第二項 (Article 90-12-2, paragraph (2)), art-90-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の十一第一項（自動車重量税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1 - 租税特別措置法 第九十条の十二第一項第四号イ（２）（自動車重量税の免税等） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4/sub-1/sub2-2 - 租税特別措置法 第九十条の十二の二第一項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-1 - 租税特別措置法 第九十条の十二の二第二項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-2 - 租税特別措置法 第九十条の十二の二第三項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-3 - 租税特別措置法 第九十条の十二の二第四項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-4 - 租税特別措置法 第九十条の十二の二第五項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-5 - 租税特別措置法 第九十条の十二の二第六項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-6 - 租税特別措置法 第九十条の十二の二第七項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-7 - 租税特別措置法 第九十条の十二の二第八項（自動車重量税の納付の事実の確認等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-90-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-90-12-2/par-8 - 租税特別措置法 附則第九十三条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-4 - 租税特別措置法 附則第五十九条第三項（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-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-3 - 租税特別措置法 附則第五十九条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-4 --- ## 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-20261007T211206-252, 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