# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の十三 (Article 90-13)

- 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: 第九十条の十三 (Article 90-13)（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） — address `art-90-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-90-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-13
- 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.

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### 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） — Exemption from Motor Vehicle Tonnage Tax for Buses, etc. Conforming to the Public Transport Accessibility Standards
<sup>caption: machine translation, not official</sup>
<sup>art-90-13 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13 · https://japanlaw.org/l/332AC0000000026/art-90-13</sup>

  **第一項**  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。
  <sup>art-90-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-90-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1</sup>
    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):
    <sup>machine translation, not official</sup>

      **イ**  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。
      <sup>art-90-13/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1/sub-1</sup>
      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);
      <sup>machine translation, not official</sup>

      **ロ**  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。
      <sup>art-90-13/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1/sub-2</sup>
      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.
      <sup>machine translation, not official</sup>

    **二**  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
    <sup>art-90-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2</sup>
    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.:
    <sup>machine translation, not official</sup>

      **イ**  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。
      <sup>art-90-13/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2/sub-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **ロ**  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。
      <sup>art-90-13/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2/sub-2</sup>
      it conforms to the public transport accessibility standards that are specified by Order of the Ministry of Finance;
      <sup>machine translation, not official</sup>

      **ハ**  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。
      <sup>art-90-13/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2/sub-3</sup>
      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.
      <sup>machine translation, not official</sup>

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## Cites
- art-90-13/par-1: 道路運送車両法第六十条第一項 → e-Gov law 326AC0000000185, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection
- art-90-13/par-1: 第七十一条第四項 → e-Gov law 326AC0000000185, 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — not held in this collection
- art-90-13/par-1/item-1: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-90-13/par-1/item-1: 同法第五条第一項第三号 → e-Gov law 326AC0000000183, 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — not held in this collection
- art-90-13/par-1/item-1: 次号 → 租税特別措置法 第九十条の十三第一項第二号 (Article 90-13, paragraph (1), item (ii)), art-90-13/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2
- art-90-13/par-1/item-1/sub-1: 次号 → 租税特別措置法 第九十条の十三第一項第二号 (Article 90-13, paragraph (1), item (ii)), art-90-13/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2
- art-90-13/par-1/item-1/sub-2: 次号 → 租税特別措置法 第九十条の十三第一項第二号 (Article 90-13, paragraph (1), item (ii)), art-90-13/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-2
- art-90-13/par-1/item-2: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第九十条の十三第一項第一号（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） — https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1
- 租税特別措置法 第九十条の十三第一項第一号イ（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） — https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1/sub-1
- 租税特別措置法 第九十条の十三第一項第一号ロ（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） — https://japanlaw.org/en/special-taxation-measures-act/art-90-13/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-13/par-1/item-1/sub-2

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## 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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-253, 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