# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - 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: 第五十九条 (Supplementary Provisions, Article 59)（自動車重量税の特例に関する経過措置） — address `suppl-5051-3/art-59` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59 - 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. --- ### 第五十九条（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-5051-3/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59 **第一項** 令和六年一月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。次項において同じ。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。 suppl-5051-3/art-59/par-1 · 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 The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in the following paragraph) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before January 1, 2024. machine translation, not official **第二項** 新租税特別措置法第九十条の十二第四項第一号イ、第二号又は第三号イに掲げる検査自動車のうち、同条第一項第四号イ（２）に規定するエネルギー消費効率が、同号イ（２）に規定する令和十二年度基準エネルギー消費効率に百分の七十五を乗じて得た数値以上であり、かつ、同号イ（２）に規定する令和二年度基準エネルギー消費効率以上であるものとして財務省令で定めるもので令和七年五月一日から令和八年四月三十日までの間において同条の規定の適用がないものについて当該期間内に租税特別措置法第九十条の十第一項に規定する自動車検査証の交付等を受ける場合には、当該自動車検査証の交付等に係る自動車重量税については、同法第九十条の十一から第九十条の十一の三までの規定は、適用しない。 suppl-5051-3/art-59/par-2 · 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 Where, for an inspected motor vehicle that is, among the inspected motor vehicles listed in Article 90-12, paragraph (4), item (i), (a), item (ii) or item (iii), (a) of the New Act on Special Measures Concerning Taxation, one specified by Order of the Ministry of Finance as one whose energy consumption efficiency prescribed in paragraph (1), item (iv), (a), 2. of that Article is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency prescribed in (a), 2. of that item by 75 percent and is equal to or more than the fiscal 2020 standard energy consumption efficiency prescribed in (a), 2. of that item, and to which the provisions of that Article do not apply during the period from May 1, 2025 to April 30, 2026, the issuance, etc. of an automobile inspection certificate prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation is received within that period, the provisions of Articles 90-11 through 90-11-3 of that Act do not apply to the motor vehicle tonnage tax pertaining to that issuance, etc. of an automobile inspection certificate. machine translation, not official **第三項** 新租税特別措置法第九十条の十二の二第四項の規定は、令和六年一月一日以後に法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。以下この項及び次項において同じ。）が到来する自動車重量税について適用し、同日前に法定納期限が到来した自動車重量税については、なお従前の例による。 suppl-5051-3/art-59/par-3 · 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 The provisions of Article 90-12-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose 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 hereinafter in this paragraph and the following paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern motor vehicle tonnage tax whose statutory payment due date arrived before that date. machine translation, not official **第四項** 新租税特別措置法第九十条の十二の二第七項の規定は、令和六年一月一日以後に法定納期限が到来する自動車重量税について適用する。 suppl-5051-3/art-59/par-4 · 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 The provisions of Article 90-12-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date arrives on or after January 1, 2024. machine translation, not official --- ## Cites - suppl-5051-3/art-59/par-1: 租税特別措置法第九十条の十第一項 → 租税特別措置法 第九十条の十第一項 (Article 90-10, paragraph (1)), 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 - suppl-5051-3/art-59/par-1: 次項 → 租税特別措置法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-5051-3/art-59/par-2 — 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 - suppl-5051-3/art-59/par-2: 同法第九十条の十一から第九十条の十一の三まで → 租税特別措置法 第九十条の十一の三 (Article 90-11-3), art-90-11-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-11-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-3 - suppl-5051-3/art-59/par-2: 第二号 → 租税特別措置法 第九十条の十二第四項第二号 (Article 90-12, paragraph (4), item (ii)), art-90-12/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-2 - suppl-5051-3/art-59/par-2: 租税特別措置法第九十条の十第一項 → 租税特別措置法 第九十条の十第一項 (Article 90-10, paragraph (1)), 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 - suppl-5051-3/art-59/par-2: 第三号 → 租税特別措置法 第九十条の十二第四項第三号 (Article 90-12, paragraph (4), item (iii)), art-90-12/par-4/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-3 - suppl-5051-3/art-59/par-2: 同条第一項第四号 → 租税特別措置法 第九十条の十二第一項第四号 (Article 90-12, paragraph (1), item (iv)), art-90-12/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-1/item-4 - suppl-5051-3/art-59/par-2: 新租税特別措置法第九十条の十二第四項第一号 → 租税特別措置法 第九十条の十二第四項第一号 (Article 90-12, paragraph (4), item (i)), art-90-12/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-90-12/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4/item-1 - suppl-5051-3/art-59/par-2: 同条 → 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 - suppl-5051-3/art-59/par-2: 同法第九十条の十一から第九十条の十一の三まで → 租税特別措置法 第九十条の十一の二 (Article 90-11-2), art-90-11-2 — https://japanlaw.org/en/special-taxation-measures-act/art-90-11-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2 - suppl-5051-3/art-59/par-2: 同法第九十条の十一から第九十条の十一の三まで → 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 - suppl-5051-3/art-59/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 - suppl-5051-3/art-59/par-3: 新租税特別措置法第九十条の十二の二第四項 → 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 - suppl-5051-3/art-59/par-3: 次項 → 租税特別措置法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-5051-3/art-59/par-4 — 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 - suppl-5051-3/art-59/par-3: この項 → 租税特別措置法 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-5051-3/art-59/par-3 — 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 - suppl-5051-3/art-59/par-4: 新租税特別措置法第九十条の十二の二第七項 → 租税特別措置法 第九十条の十二の二第七項 (Article 90-12-2, paragraph (7)), 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 ## 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三号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-3/sub-2 - 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 --- ## 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-20261007T211206-647, 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