# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条の十五 (Article 90-15) - 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: 第九十条の十五 (Article 90-15)（使用済自動車に係る自動車重量税の還付） — address `art-90-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-90-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-90-15 - 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. --- ### 第九十条の十五（使用済自動車に係る自動車重量税の還付） — Refund of Motor Vehicle Tonnage Tax for End-of-Life Automobiles caption: machine translation, not official art-90-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-15 · https://japanlaw.org/l/332AC0000000026/art-90-15 **第一項** 自動車検査証の交付等を受けた自動車のうち、自動車検査証の交付等を受けた際に当該自動車検査証に記録された有効期間の満了する日前に使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）第二条第十一項に規定する引取業者に引き渡された同条第二項に規定する使用済自動車（以下この条において「使用済自動車」という。）であつて、解体されたものとして政令で定めるものについては、当該自動車検査証の交付等を受ける際に納付された自動車重量税の額に相当する金額のうち政令で定めるところにより計算した金額を、当該使用済自動車を同法第八条の規定により当該引取業者に引き渡した者（以下この条において「使用済自動車の所有者」という。）に（当該使用済自動車の所有者が当該使用済自動車に係る自動車重量税の納税者でない場合にあつては、当該使用済自動車につき当該使用済自動車の所有者が当該自動車重量税を納付したものとみなして、当該使用済自動車の所有者に）還付する。 art-90-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-1 For a motor vehicle that has received the issuance, etc. of an automobile inspection certificate which is an end-of-life automobile prescribed in Article 2, paragraph (2) of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002) (referred to as an "end-of-life automobile" in this Article) that was delivered to a collection business operator prescribed in paragraph (11) of that Article before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires, and that is specified by Cabinet Order as having been dismantled, the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the person who delivered that end-of-life automobile to that collection business operator under the provisions of Article 8 of that Act (referred to as the "owner of the end-of-life automobile" in this Article) (or, if the owner of the end-of-life automobile is not the taxpayer of the motor vehicle tonnage tax pertaining to that end-of-life automobile, to the owner of the end-of-life automobile, with the owner of the end-of-life automobile being deemed to have paid that motor vehicle tonnage tax on that end-of-life automobile). machine translation, not official **第二項** 自動車検査証の交付等を受けた自動車（使用済自動車の再資源化等に関する法律第二条第一項に規定する自動車に限る。）のうち、自動車検査証の交付等を受けた際に当該自動車検査証に記録された有効期間の満了する日前に自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。）を原因として滅失し、又は解体したものとして政令で定めるもの（以下この条において「被災自動車」という。）については、当該自動車検査証の交付等を受ける際に納付された自動車重量税の額に相当する金額のうち政令で定めるところにより計算した金額を、当該被災自動車の所有者に（当該被災自動車の所有者が当該被災自動車に係る自動車重量税の納税者でない場合にあつては、当該被災自動車につき当該被災自動車の所有者が当該自動車重量税を納付したものとみなして、当該被災自動車の所有者に）還付する。 art-90-15/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2 For a motor vehicle (limited to a motor vehicle prescribed in Article 2, paragraph (1) of the Act on Recycling of End-of-Life Automobiles) that has received the issuance, etc. of an automobile inspection certificate which is specified by Cabinet Order as having been destroyed by, or dismantled as a result of, a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims) before the day on which the period of validity recorded in that automobile inspection certificate when the issuance, etc. of the automobile inspection certificate was received expires (referred to as a "disaster-damaged motor vehicle" in this Article), the amount calculated pursuant to the provisions of Cabinet Order out of the amount equivalent to the amount of motor vehicle tonnage tax paid when receiving that issuance, etc. of an automobile inspection certificate is refunded to the owner of the disaster-damaged motor vehicle (or, if the owner of the disaster-damaged motor vehicle is not the taxpayer of the motor vehicle tonnage tax pertaining to that disaster-damaged motor vehicle, to the owner of the disaster-damaged motor vehicle, with the owner of the disaster-damaged motor vehicle being deemed to have paid that motor vehicle tonnage tax on that disaster-damaged motor vehicle). machine translation, not official **第三項** 前二項の規定は、災害被害者に対する租税の減免、徴収猶予等に関する法律第九条の規定の適用を受ける場合には、適用しない。 art-90-15/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-3 The provisions of the preceding two paragraphs do not apply in the case where the provisions of Article 9 of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims apply. machine translation, not official **第四項** 第一項又は第二項の規定による還付金の還付を受けようとする使用済自動車の所有者又は被災自動車の所有者は、政令で定める事項を記載した申請書を、政令で定めるところにより、国土交通大臣等（自動車重量税法第十条に規定する国土交通大臣等をいう。）を経由して、政令で定める場所の所轄税務署長に提出しなければならない。 art-90-15/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-4 The owner of the end-of-life automobile or the owner of the disaster-damaged motor vehicle who seeks to receive the refund under the provisions of paragraph (1) or (2) must submit a written application stating the matters specified by Cabinet Order, pursuant to the provisions of Cabinet Order, via the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act), to the district director with jurisdiction over the place specified by Cabinet Order. machine translation, not official **第五項** 第一項及び第二項の規定による還付金には、国税通則法の規定による還付加算金は、付さない。 art-90-15/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-5 No interest on refund under the provisions of the Act on General Rules for National Taxes is added to a refund under the provisions of paragraphs (1) and (2). machine translation, not official --- ## Cites - art-90-15/par-1: 使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）第二条第十一項 → e-Gov law 414AC0000000087, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection - art-90-15/par-1: 同条第二項 → e-Gov law 414AC0000000087, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-90-15/par-1: 同法第八条 → e-Gov law 414AC0000000087, 第八条 (Article 8), art-8 — not held in this collection - art-90-15/par-1: この条 → 租税特別措置法 第九十条の十五 (Article 90-15), art-90-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15 · https://japanlaw.org/l/332AC0000000026/art-90-15 - art-90-15/par-2: 使用済自動車の再資源化等に関する法律第二条第一項 → e-Gov law 414AC0000000087, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-90-15/par-2: 被災者生活再建支援法第二条第二号 → e-Gov law 410AC0100000066, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection - art-90-15/par-2: この条 → 租税特別措置法 第九十条の十五 (Article 90-15), art-90-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15 · https://japanlaw.org/l/332AC0000000026/art-90-15 - art-90-15/par-3: 前二項 → 租税特別措置法 第九十条の十五第一項 (Article 90-15, paragraph (1)), art-90-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-1 - art-90-15/par-3: 前二項 → 租税特別措置法 第九十条の十五第二項 (Article 90-15, paragraph (2)), art-90-15/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2 - art-90-15/par-4: 自動車重量税法第十条 → e-Gov law 346AC0000000089, 第十条 (Article 10), art-10 — not held in this collection - art-90-15/par-4: 第一項 → 租税特別措置法 第九十条の十五第一項 (Article 90-15, paragraph (1)), art-90-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-1 - art-90-15/par-4: 第二項 → 租税特別措置法 第九十条の十五第二項 (Article 90-15, paragraph (2)), art-90-15/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2 - art-90-15/par-5: 第一項 → 租税特別措置法 第九十条の十五第一項 (Article 90-15, paragraph (1)), art-90-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-1 - art-90-15/par-5: 第二項 → 租税特別措置法 第九十条の十五第二項 (Article 90-15, paragraph (2)), art-90-15/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十条の十五第一項（使用済自動車に係る自動車重量税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-1 - 租税特別措置法 第九十条の十五第二項（使用済自動車に係る自動車重量税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2 - 租税特別措置法 第九十条の十五第三項（使用済自動車に係る自動車重量税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-3 - 租税特別措置法 第九十条の十五第四項（使用済自動車に係る自動車重量税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-4 - 租税特別措置法 第九十条の十五第五項（使用済自動車に係る自動車重量税の還付） — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-5 - 租税特別措置法 附則第九十三条第十項（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-4291-4/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-10 --- ## 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