# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四十九条 (Supplementary Provisions, Article 149) - 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: 第百四十九条 (Supplementary Provisions, Article 149)（車体課税についての検討） — address `suppl-4221-6/art-149` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149 - 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. --- ### 第百四十九条（車体課税についての検討） — Review Concerning Vehicle Taxation caption: machine translation, not official suppl-4221-6/art-149 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149 **第一項** 政府は、車体課税（自動車重量税、自動車取得税、自動車税及び軽自動車税の課税をいう。以下この条において同じ。）について、新租税特別措置法第九十条の十二並びに地方税法等改正法第一条による改正後の地方税法附則第十二条の二の二第二項並びに附則第十二条の二の三第二項及び第三項に規定する自動車重量税及び自動車取得税の特例の適用期限が到来するまでに、地球温暖化対策の観点並びに国及び地方の財政の状況を踏まえつつ、新租税特別措置法第九十条の十一第一項及び第九十条の十一の二第一項並びに地方税法等改正法第一条による改正後の地方税法附則第十二条の二の三第一項の規定により当分の間規定する税率の取扱いを含め、簡素化、グリーン化（環境への負荷の低減に資するための見直しをいう。）、負担の軽減その他車体課税を取り巻く状況の変化に適確に対応するための措置について検討し、その結果に応じて、所要の見直しを行うものとする。 suppl-4221-6/art-149/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149/par-1 With regard to vehicle taxation (meaning the imposition of motor vehicle tonnage tax, automobile acquisition tax, automobile tax and light motor vehicle tax; the same applies hereinafter in this Article), the Government is to, by the time the application periods of the special provisions on motor vehicle tonnage tax and automobile acquisition tax prescribed in Article 90-12 of the New Act on Special Measures Concerning Taxation and Article 12-2-2, paragraph (2) and Article 12-2-3, paragraphs (2) and (3) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act expire, while taking into account the perspective of global warming countermeasures and the state of national and local finances, review measures for simplification, greening (meaning a revision that contributes to reducing the burden on the environment), reduction of the burden and other measures to respond appropriately to changes in the circumstances surrounding vehicle taxation, including the treatment of the tax rates prescribed for the time being by the provisions of Article 90-11, paragraph (1) and Article 90-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act, and make the necessary revisions in accordance with the results. machine translation, not official --- ## Cites - suppl-4221-6/art-149/par-1: この条 → 租税特別措置法 附則第百四十九条 (Supplementary Provisions, Article 149), suppl-4221-6/art-149 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百四十九条第一項（車体課税についての検討） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-149/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-149/par-1 --- ## 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-20261007T211206-513, 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