# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の十四 (Article 90-14) - 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: 第九十条の十四 (Article 90-14)（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例） — address `art-90-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-14 - 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. --- ### 第九十条の十四（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例） — Special Provisions on the Motor Vehicle Tonnage Tax Rate for Buses, etc. Equipped with a Collision Damage Mitigation Braking Control Device caption: machine translation, not official art-90-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-14 · https://japanlaw.org/l/332AC0000000026/art-90-14 **第一項** 専ら人の運送の用に供する自動車（財務省令で定めるものに限る。）又は車両総重量が三・五トンを超える貨物自動車（被牽引自動車を除く。）であつて、道路運送車両法第四十一条第一項の規定により令和七年九月一日以降に適用されるべきものとして定められた前方障害物との衝突に対する安全性の向上を図るための装置（以下この項において「衝突被害軽減制動制御装置」という。）に係る保安上又は公害防止その他の環境保全上の技術基準で財務省令で定めるものに適合する検査自動車（第九十条の十二第二項又は第三項の規定の適用があるものを除く。）のうち、衝突被害軽減制動制御装置を装備したものとして財務省令で定めるものについて令和五年五月一日から令和十年八月三十一日までの間に初めて同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の税額は、自動車重量税法第七条第一項の規定及び第九十条の十一第一項の規定にかかわらず、同項（第九十条の十二第四項各号に掲げる検査自動車にあつては、同法第七条第一項）の規定により計算した金額に百分の七十五を乗じて計算した金額とする。 art-90-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-1 In the case where the issuance of an automobile inspection certificate is received for the first time during the period from May 1, 2023 to August 31, 2028 under the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act for an inspected motor vehicle (excluding one to which the provisions of Article 90-12, paragraph (2) or (3) apply) that is a motor vehicle used exclusively for the carriage of persons (limited to one specified by Order of the Ministry of Finance) or a freight motor vehicle with a gross vehicle weight exceeding 3.5 tons (excluding a towed motor vehicle), that conforms to the technical standards for safety or for pollution prevention or other environmental conservation pertaining to a device for improving safety against collision with an obstacle ahead (referred to as a "collision damage mitigation braking control device" in this paragraph), established under the provisions of Article 41, paragraph (1) of that Act as standards to be applied on or after September 1, 2025, that are specified by Order of the Ministry of Finance, and that is specified by Order of the Ministry of Finance as being equipped with a collision damage mitigation braking control device, the amount of motor vehicle tonnage tax pertaining to the issuance of that automobile inspection certificate is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and the provisions of Article 90-11, paragraph (1), the amount calculated by multiplying the amount calculated under the provisions of that paragraph (or, for the inspected motor vehicles listed in the items of Article 90-12, paragraph (4), Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act) by 75 percent. machine translation, not official **第二項** 国税通則法第百十九条第一項の規定は、前項の規定により計算した金額に百円未満の端数があるときについて準用する。 art-90-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-2 The provisions of Article 119, paragraph (1) of the Act on General Rules for National Taxes apply mutatis mutandis where an amount calculated under the provisions of the preceding paragraph contains a fraction of less than 100 yen. machine translation, not official --- ## Cites - art-90-14/par-1: 道路運送車両法第四十一条第一項 → e-Gov law 326AC0000000185, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection - art-90-14/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-90-14/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-90-14/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-90-14/par-1: この項 → 租税特別措置法 第九十条の十四第一項 (Article 90-14, paragraph (1)), art-90-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-1 - art-90-14/par-1: 第九十条の十二第四項 → 租税特別措置法 第九十条の十二第四項 (Article 90-12, paragraph (4)), art-90-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-4 - art-90-14/par-1: 第三項 → 租税特別措置法 第九十条の十二第三項 (Article 90-12, paragraph (3)), art-90-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-3 - art-90-14/par-1: 第九十条の十一第一項 → 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-90-14/par-1: 第九十条の十二第二項 → 租税特別措置法 第九十条の十二第二項 (Article 90-12, paragraph (2)), art-90-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-12/par-2 - art-90-14/par-2: 国税通則法第百十九条第一項 → 国税通則法 第百十九条第一項 (Article 119, paragraph (1)), art-119/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-119/par-1 · https://japanlaw.org/l/337AC0000000066/art-119/par-1 - art-90-14/par-2: 前項 → 租税特別措置法 第九十条の十四第一項 (Article 90-14, paragraph (1)), art-90-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の十四第一項（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-14/par-1 - 租税特別措置法 第九十条の十四第二項（衝突被害軽減制動制御装置を装備した乗合自動車等に係る自動車重量税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-14/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-20261007T211206-253, 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