# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の十一の二 (Article 90-11-2)

- 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: 第九十条の十一の二 (Article 90-11-2) — address `art-90-11-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-11-2
- 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.

---

### 第九十条の十一の二
<sup>art-90-11-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2</sup>

  **第一項**  平成二十四年五月一日以後に自動車検査証の交付等を受ける検査自動車のうち、初めて道路運送車両法第七条第一項の規定による登録又は同法第六十条第一項後段の規定による車両番号の指定を受けた日の属する月から起算して十八年を経過する月の前月（軽自動車その他の政令で定める検査自動車については、政令で定める月）の初日以後に自動車検査証の交付等を受ける検査自動車（免税対象車等を除く。）に係る自動車重量税の税額は、自動車重量税法第七条第一項及び前条第一項の規定にかかわらず、当分の間、次に掲げる自動車の区分に応じ、一両につき、次に掲げる税率により計算した金額（道路運送車両法第六十三条に規定する臨時検査に係る自動車にあつては、当該金額に〇・五を乗じて得た金額）とする。
  <sup>art-90-11-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1</sup>
  The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc.) that receive an issuance, etc. of an automobile inspection certificate on or after the first day of the month preceding the month in which 18 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of an automobile inspection certificate on or after May 1, 2012, is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and paragraph (1) of the preceding Article, for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).
  <sup>machine translation, not official</sup>

    **一**  道路運送法第二条第二項に規定する自動車運送事業又は貨物利用運送事業法第二条第八項に規定する第二種貨物利用運送事業を経営する者がこれらの事業の用に供する自動車
    <sup>art-90-11-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1</sup>
    motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:
    <sup>machine translation, not official</sup>

      **イ**  自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
      <sup>art-90-11-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1</sup>
      motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
      <sup>machine translation, not official</sup>

        **（１）**  （２）及び（３）に掲げる自動車以外の自動車
        <sup>art-90-11-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-1</sup>
        motor vehicles other than those listed in (2) and (3):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両総重量が一トン以下のもの　五千六百円
          <sup>art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-1</sup>
          those with a gross vehicle weight of 1 ton or less: 5,600 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに五千六百円
          <sup>art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-1/sub3-2</sup>
          those with a gross vehicle weight exceeding 1 ton: 5,600 yen for each ton of gross vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（２）**  軽自動車　五千六百円
        <sup>art-90-11-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-2</sup>
        light motor vehicles: 5,600 yen;
        <sup>machine translation, not official</sup>

        **（３）**  二輪の小型自動車　三千四百円
        <sup>art-90-11-2/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-1/sub2-3</sup>
        two-wheeled small-sized motor vehicles: 3,400 yen;
        <sup>machine translation, not official</sup>

      **ロ**  イに掲げる自動車以外の自動車
      <sup>art-90-11-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2</sup>
      motor vehicles other than those listed in (a):
      <sup>machine translation, not official</sup>

        **（１）**  乗用自動車（（３）及び（４）に掲げる自動車を除く。）
        <sup>art-90-11-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-1</sup>
        passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両重量が〇・五トン以下のもの　二千八百円
          <sup>art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-1</sup>
          those with a vehicle weight of 0.5 tons or less: 2,800 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに二千八百円
          <sup>art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-1/sub3-2</sup>
          those with a vehicle weight exceeding 0.5 tons: 2,800 yen for each 0.5 tons of vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（２）**  （１）、（３）及び（４）に掲げる自動車以外の自動車
        <sup>art-90-11-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-2</sup>
        motor vehicles other than those listed in (1), (3) and (4):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両総重量が一トン以下のもの　二千八百円
          <sup>art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-1</sup>
          those with a gross vehicle weight of 1 ton or less: 2,800 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに二千八百円
          <sup>art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-2/sub3-2</sup>
          those with a gross vehicle weight exceeding 1 ton: 2,800 yen for each ton of gross vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（３）**  軽自動車　二千八百円
        <sup>art-90-11-2/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-3</sup>
        light motor vehicles: 2,800 yen;
        <sup>machine translation, not official</sup>

        **（４）**  二輪の小型自動車　千七百円
        <sup>art-90-11-2/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1/sub-2/sub2-4</sup>
        two-wheeled small-sized motor vehicles: 1,700 yen;
        <sup>machine translation, not official</sup>

    **二**  前号に掲げる自動車以外の自動車
    <sup>art-90-11-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2</sup>
    motor vehicles other than those listed in the preceding item:
    <sup>machine translation, not official</sup>

      **イ**  自動車検査証の有効期間が二年と定められている自動車（道路運送車両法第六十一条第三項の規定により自動車検査証の有効期間が短縮される自動車を除く。）
      <sup>art-90-11-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1</sup>
      motor vehicles for which the period of validity of the automobile inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the automobile inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):
      <sup>machine translation, not official</sup>

        **（１）**  乗用自動車（（３）及び（４）に掲げる自動車を除く。）
        <sup>art-90-11-2/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-1</sup>
        passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両重量が〇・五トン以下のもの　一万二千六百円
          <sup>art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-1</sup>
          those with a vehicle weight of 0.5 tons or less: 12,600 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに一万二千六百円
          <sup>art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-1/sub3-2</sup>
          those with a vehicle weight exceeding 0.5 tons: 12,600 yen for each 0.5 tons of vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（２）**  （１）、（３）及び（４）に掲げる自動車以外の自動車
        <sup>art-90-11-2/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-2</sup>
        motor vehicles other than those listed in (1), (3) and (4):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両総重量が一トン以下のもの　一万二千六百円
          <sup>art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-1</sup>
          those with a gross vehicle weight of 1 ton or less: 12,600 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに一万二千六百円
          <sup>art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-2/sub3-2</sup>
          those with a gross vehicle weight exceeding 1 ton: 12,600 yen for each ton of gross vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（３）**  軽自動車　八千八百円
        <sup>art-90-11-2/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-3</sup>
        light motor vehicles: 8,800 yen;
        <sup>machine translation, not official</sup>

        **（４）**  二輪の小型自動車　五千円
        <sup>art-90-11-2/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-1/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-1/sub2-4</sup>
        two-wheeled small-sized motor vehicles: 5,000 yen;
        <sup>machine translation, not official</sup>

      **ロ**  イに掲げる自動車以外の自動車
      <sup>art-90-11-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2</sup>
      motor vehicles other than those listed in (a):
      <sup>machine translation, not official</sup>

        **（１）**  乗用自動車（（４）及び（５）に掲げる自動車を除く。）
        <sup>art-90-11-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-1</sup>
        passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両重量が〇・五トン以下のもの　六千三百円
          <sup>art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-1</sup>
          those with a vehicle weight of 0.5 tons or less: 6,300 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両重量が〇・五トンを超えるもの　車両重量〇・五トン又はその端数ごとに六千三百円
          <sup>art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-1/sub3-2</sup>
          those with a vehicle weight exceeding 0.5 tons: 6,300 yen for each 0.5 tons of vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（２）**  （１）、（３）、（４）及び（５）に掲げる自動車以外の自動車
        <sup>art-90-11-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-2</sup>
        motor vehicles other than those listed in (1), (3), (4) and (5):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両総重量が一トン以下のもの　六千三百円
          <sup>art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-1</sup>
          those with a gross vehicle weight of 1 ton or less: 6,300 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに六千三百円
          <sup>art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-2/sub3-2</sup>
          those with a gross vehicle weight exceeding 1 ton: 6,300 yen for each ton of gross vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（３）**  車両総重量二・五トン以下の貨物自動車（（４）及び（５）に掲げる自動車を除く。）
        <sup>art-90-11-2/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-3</sup>
        freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):
        <sup>machine translation, not official</sup>

          **（ｉ）**  車両総重量が一トン以下のもの　四千四百円
          <sup>art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-1</sup>
          those with a gross vehicle weight of 1 ton or less: 4,400 yen;
          <sup>machine translation, not official</sup>

          **（ｉｉ）**  車両総重量が一トンを超えるもの　車両総重量一トン又はその端数ごとに四千四百円
          <sup>art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-3/sub3-2</sup>
          those with a gross vehicle weight exceeding 1 ton: 4,400 yen for each ton of gross vehicle weight or fraction thereof;
          <sup>machine translation, not official</sup>

        **（４）**  軽自動車　四千四百円
        <sup>art-90-11-2/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-4</sup>
        light motor vehicles: 4,400 yen;
        <sup>machine translation, not official</sup>

        **（５）**  二輪の小型自動車　二千五百円
        <sup>art-90-11-2/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2/sub-2/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2/sub-2/sub2-5</sup>
        two-wheeled small-sized motor vehicles: 2,500 yen.
        <sup>machine translation, not official</sup>

  **第二項**  前項の車両重量及び車両総重量の計算に関し必要な事項は、自動車重量税法第七条第三項に定めるところによる。
  <sup>art-90-11-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-2</sup>
  Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.
  <sup>machine translation, not official</sup>

---

## Cites
- art-90-11-2/par-1: 道路運送車両法第七条第一項 → e-Gov law 326AC0000000185, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-90-11-2/par-1: 同法第六十条第一項 → 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-90-11-2/par-1: 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-90-11-2/par-1: 道路運送車両法第六十三条 → e-Gov law 326AC0000000185, 第六十三条 (Article 63), art-63 — not held in this collection
- art-90-11-2/par-1: 前条第一項 → 租税特別措置法 第九十条の十一第一項 (Article 90-11, paragraph (1)), art-90-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11/par-1
- art-90-11-2/par-1/item-1: 道路運送法第二条第二項 → e-Gov law 326AC0000000183, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-90-11-2/par-1/item-1: 貨物利用運送事業法第二条第八項 → e-Gov law 401AC0000000082, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-90-11-2/par-1/item-1/sub-1: 道路運送車両法第六十一条第三項 → e-Gov law 326AC0000000185, 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — not held in this collection
- art-90-11-2/par-1/item-2: 前号 → 租税特別措置法 第九十条の十一の二第一項第一号 (Article 90-11-2, paragraph (1), item (i)), art-90-11-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-1
- art-90-11-2/par-1/item-2/sub-1: 道路運送車両法第六十一条第三項 → e-Gov law 326AC0000000185, 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — not held in this collection
- art-90-11-2/par-2: 自動車重量税法第七条第三項 → e-Gov law 346AC0000000089, 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — not held in this collection
- art-90-11-2/par-2: 前項 → 租税特別措置法 第九十条の十一の二第一項 (Article 90-11-2, paragraph (1)), art-90-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1

## Cited by

6 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/ja/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 第九十条の十一の二第一項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-1/item-2
- 租税特別措置法 第九十条の十一の二第二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-11-2/par-2
- 租税特別措置法 第九十条の十一の三第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-11-3/par-1
- 租税特別措置法 附則第五十九条第二項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-59/par-2
- 租税特別措置法 附則第七十条第二項（自動車重量税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70/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-20261007T211206-246, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-247, 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