# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十九条 (Supplementary Provisions, Article 99) - 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: 第九十九条 (Supplementary Provisions, Article 99)（自動車重量税の特例に関する経過措置） — address `suppl-4271-9/art-99` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99 - 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. --- ### 第九十九条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax caption: machine translation, not official suppl-4271-9/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99 **第一項** 平成二十七年五月一日前に旧租税特別措置法第九十条の十二第一項（同条第六項において準用する場合を含む。）の規定の適用を受けた検査自動車（同条第一項に規定する検査自動車をいう。次項において同じ。）に係る同条第四項の規定の適用については、なお従前の例による。 suppl-4271-9/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-1 With regard to the application of the provisions of paragraph (4) of Article 90-12 of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in paragraph (1) of that Article; the same applies in the following paragraph) that received the application of the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) before May 1, 2015, the provisions then in force continue to govern. machine translation, not official **第二項** 旧租税特別措置法第九十条の十二第三項第一号イ（同条第六項において準用する場合を含む。）に掲げる検査自動車（新租税特別措置法第九十条の十二の規定の適用があるものを除く。）について平成二十九年四月三十日までに初めて道路運送車両法（昭和二十六年法律第百八十五号）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については、新租税特別措置法第九十条の十一の規定は、適用しない。この場合において、新租税特別措置法第九十条の十四第三項中「検査自動車にあつては、同法」とあるのは、「検査自動車並びに所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十九条第二項の規定の適用がある検査自動車にあつては、自動車重量税法」とする。 suppl-4271-9/art-99/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-2 Where, for an inspected motor vehicle listed in Article 90-12, paragraph (3), item (i), (a) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (excluding one to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation apply), the issuance of an automobile inspection certificate is received for the first time by April 30, 2017 pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act (Act No. 185 of 1951), the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply to motor vehicle tonnage tax on the issuance of that automobile inspection certificate. In such a case, the phrase "for inspected motor vehicles, that Act" in Article 90-14, paragraph (3) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for inspected motor vehicles and inspected motor vehicles to which the provisions of Article 99, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) apply, the Motor Vehicle Tonnage Tax Act". machine translation, not official --- ## Cites - suppl-4271-9/art-99/par-1: 次項 → 租税特別措置法 附則第九十九条第二項 (Supplementary Provisions, Article 99, paragraph (2)), suppl-4271-9/art-99/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-2 - suppl-4271-9/art-99/par-2: 道路運送車両法（昭和二十六年法律第百八十五号）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 - suppl-4271-9/art-99/par-2: 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 - suppl-4271-9/art-99/par-2: 所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第九十九条第二項 → 租税特別措置法 附則第九十九条第二項 (Supplementary Provisions, Article 99, paragraph (2)), suppl-4271-9/art-99/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-1 - 租税特別措置法 附則第九十九条第一項（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-4271-9/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/par-1 - 租税特別措置法 附則第九十九条第二項（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-4271-9/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99/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-20261007T211206-568, 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