# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Supplementary Provisions, Article 93) - 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: 第九十三条 (Supplementary Provisions, Article 93)（自動車重量税の特例に関する経過措置） — address `suppl-4291-4/art-93` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93 - 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. --- ### 第九十三条（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-4291-4/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93 **第一項** 平成二十九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。第五項において同じ。）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-4291-4/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-1 With regard to the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation 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 paragraph (5)) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2017, 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四項第一号イに掲げる検査自動車（同条第一項第三号に規定する電力併用自動車及び道路運送車両法（昭和二十六年法律第百八十五号）第三条に規定する軽自動車を除く。次項において同じ。）で平成二十九年五月一日から平成三十年四月三十日までの間において新租税特別措置法第九十条の十二の規定の適用がないもの（次項において「平成二十九年本則税率適用車」という。）について当該期間内に初めて道路運送車両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。 suppl-4291-4/art-93/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-2 With regard to motor vehicle tonnage tax pertaining to the issuance of an automobile inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation (excluding hybrid electric motor vehicles prescribed in paragraph (1), item (iii) of that Article and light motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act (Act No. 185 of 1951); the same applies in the following paragraph) to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2017 to April 30, 2018 (referred to as a "2017 standard-rate vehicle" in the following paragraph) receives, for the first time within that period, the issuance of an automobile inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply. machine translation, not official **第三項** 旧租税特別措置法第九十条の十二第四項第一号イに掲げる検査自動車で平成三十年五月一日から平成三十一年四月三十日までの間において新租税特別措置法第九十条の十二の規定の適用がないもの（平成二十九年本則税率適用車を除く。）について当該期間内に初めて道路運送車両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。 suppl-4291-4/art-93/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-3 With regard to motor vehicle tonnage tax pertaining to the issuance of an automobile inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2018 to April 30, 2019 (excluding 2017 standard-rate vehicles) receives, for the first time within that period, the issuance of an automobile inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply. machine translation, not official **第四項** 新租税特別措置法第九十条の十二の二の規定は、施行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。次項及び第八項において同じ。）の到来する自動車重量税について適用する。 suppl-4291-4/art-93/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-4 The provisions of Article 90-12-2 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 in the following paragraph and paragraph (8)) arrives on or after the Effective Date. machine translation, not official **第五項** 国土交通大臣等（自動車重量税法（昭和四十六年法律第八十九号）第十条に規定する国土交通大臣等をいう。次項において同じ。）は、自動車検査証の交付等（同法第二条第一項第二号に規定する自動車検査証の交付等をいう。以下この項及び次項において同じ。）を受けた者が同法第八条、第十条、第十条の二又は第十二条第二項から第四項までの規定により当該自動車検査証の交付等に係る検査自動車につき納付すべき自動車重量税（施行日前に法定納期限の到来したものに限る。）の額の全部又は一部を納付していない事実をその法定納期限後において知った場合において、当該事実が生じた原因が当該自動車検査証の交付等を受けた者以外の者（以下第七項までにおいて「第三者」という。）にあるときは、同法第十三条第一項の規定による通知に先立ち、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。次項及び第七項において同じ。）に対し、当該納付していない自動車重量税の納付を申し出る機会を与えることができる。 suppl-4291-4/art-93/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 In the case where 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 (Act No. 89 of 1971); the same applies in the following paragraph) has learned, after the statutory payment due date, of the fact that a person who received the issuance, etc. of an automobile inspection certificate (meaning the issuance, etc. of an automobile inspection certificate prescribed in Article 2, paragraph (1), item (ii) of that Act; the same applies hereinafter in this paragraph and the following paragraph) has not paid all or part of the amount of motor vehicle tonnage tax (limited to that whose statutory payment due date arrived before the Effective Date) to be paid on the inspected motor vehicle pertaining to that issuance, etc. of an automobile inspection certificate pursuant to the provisions of Article 8, Article 10, Article 10-2 or Article 12, paragraphs (2) through (4) of that Act, if the cause of that fact lies with a person other than the person who received that issuance, etc. of an automobile inspection certificate (referred to as a "third party" hereinafter through paragraph (7)), the Minister of Land, Infrastructure, Transport and Tourism, etc. may, prior to the notice under the provisions of Article 13, paragraph (1) of that Act, give that third party (including a person who has a special relationship specified by Cabinet Order with that third party; the same applies in the following paragraph and paragraph (7)) an opportunity to offer to pay that unpaid motor vehicle tonnage tax. machine translation, not official **第六項** 国土交通大臣等は、前項の規定による申出の機会を与えられた第三者が当該申出をしたときは、自動車重量税法第十三条第一項の規定にかかわらず、当該第三者の同項に規定する納税地の所轄税務署長に対し、同項の規定による通知をしなければならない。この場合においては、当該第三者を当該通知に係る自動車検査証の交付等を受けた者とみなして、これに当該通知に係る自動車検査証の交付等に係る自動車重量税を課する。 suppl-4291-4/art-93/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6 When a third party who has been given the opportunity to make an offer under the provisions of the preceding paragraph has made that offer, the Minister of Land, Infrastructure, Transport and Tourism, etc. must, notwithstanding the provisions of Article 13, paragraph (1) of the Motor Vehicle Tonnage Tax Act, give the notice under the provisions of that paragraph to the district director having jurisdiction over the place for tax payment of that third party prescribed in that paragraph. In this case, that third party is deemed to be the person who received the issuance, etc. of an automobile inspection certificate pertaining to that notice, and motor vehicle tonnage tax pertaining to the issuance, etc. of an automobile inspection certificate pertaining to that notice is imposed on that third party. machine translation, not official **第七項** 第五項の規定による申出をした第三者は、当該申出を撤回することができない。 suppl-4291-4/art-93/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7 A third party who has made an offer under the provisions of paragraph (5) may not withdraw that offer. machine translation, not official **第八項** 第六項の規定の適用がある場合における自動車重量税の額については、その法定納期限の翌日から当該自動車重量税の額に係る国税通則法第三十六条第二項に規定する納税告知書に記載された納期限までの期間は、同法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。 suppl-4291-4/art-93/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8 With regard to the amount of motor vehicle tonnage tax in the case where the provisions of paragraph (6) apply, the period from the day following its statutory payment due date to the due date for payment stated in the tax payment notice prescribed in Article 36, paragraph (2) of the Act on General Rules for National Taxes pertaining to the amount of that motor vehicle tonnage tax is not included in the period serving as the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) of that Act. machine translation, not official **第九項** 前二項に定めるもののほか、第六項後段の規定の適用がある場合における自動車重量税法の規定の適用に関し必要な技術的読替えその他第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。 suppl-4291-4/art-93/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-9 Beyond what is provided for in the preceding two paragraphs, the technical replacement of terms necessary for the application of the provisions of the Motor Vehicle Tonnage Tax Act in the case where the provisions of the second sentence of paragraph (6) apply, and other matters necessary for the application of the provisions of paragraphs (5) and (6), are specified by Cabinet Order. machine translation, not official **第十項** 新租税特別措置法第九十条の十五の規定は、平成二十八年四月一日以後に発生した同条第二項に規定する自然災害に係る同項に規定する被災自動車について適用する。 suppl-4291-4/art-93/par-10 · 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 The provisions of Article 90-15 of the New Act on Special Measures Concerning Taxation apply to disaster-damaged motor vehicles prescribed in paragraph (2) of that Article pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016. machine translation, not official --- ## Cites - suppl-4291-4/art-93/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/ja/special-taxation-measures-act/art-90-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-1 - suppl-4291-4/art-93/par-1: 第五項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - suppl-4291-4/art-93/par-2: 道路運送車両法（昭和二十六年法律第百八十五号）第三条 → e-Gov law 326AC0000000185, 第三条 (Article 3), art-3 — not held in this collection - suppl-4291-4/art-93/par-2: 道路運送車両法第六十条第一項 → e-Gov law 326AC0000000185, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection - suppl-4291-4/art-93/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-4291-4/art-93/par-2: 次項 → 租税特別措置法 附則第九十三条第三項 (Supplementary Provisions, Article 93, paragraph (3)), suppl-4291-4/art-93/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-3 - suppl-4291-4/art-93/par-2: 新租税特別措置法第九十条の十二 → 租税特別措置法 第九十条の十二 (Article 90-12), art-90-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12 · https://japanlaw.org/l/332AC0000000026/art-90-12 - suppl-4291-4/art-93/par-2: 新租税特別措置法第九十条の十一 → 租税特別措置法 第九十条の十一 (Article 90-11), art-90-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11 · https://japanlaw.org/l/332AC0000000026/art-90-11 - suppl-4291-4/art-93/par-3: 道路運送車両法第六十条第一項 → e-Gov law 326AC0000000185, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection - suppl-4291-4/art-93/par-3: 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-4291-4/art-93/par-3: 新租税特別措置法第九十条の十二 → 租税特別措置法 第九十条の十二 (Article 90-12), art-90-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12 · https://japanlaw.org/l/332AC0000000026/art-90-12 - suppl-4291-4/art-93/par-3: 新租税特別措置法第九十条の十一 → 租税特別措置法 第九十条の十一 (Article 90-11), art-90-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11 · https://japanlaw.org/l/332AC0000000026/art-90-11 - suppl-4291-4/art-93/par-4: 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/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 - suppl-4291-4/art-93/par-4: 新租税特別措置法第九十条の十二の二 → 租税特別措置法 第九十条の十二の二 (Article 90-12-2), art-90-12-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2 - suppl-4291-4/art-93/par-4: 第八項 → 租税特別措置法 附則第九十三条第八項 (Supplementary Provisions, Article 93, paragraph (8)), suppl-4291-4/art-93/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8 - suppl-4291-4/art-93/par-4: 次項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - suppl-4291-4/art-93/par-5: 自動車重量税法（昭和四十六年法律第八十九号）第十条 → e-Gov law 346AC0000000089, 第十条 (Article 10), art-10 — not held in this collection - suppl-4291-4/art-93/par-5: 同法第二条第一項第二号 → e-Gov law 346AC0000000089, 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 - suppl-4291-4/art-93/par-5: 同法第八条 → e-Gov law 346AC0000000089, 第八条 (Article 8), art-8 — not held in this collection - suppl-4291-4/art-93/par-5: 第十条の二 → e-Gov law 346AC0000000089, 第十条の二 (Article 10-2), art-10-2 — not held in this collection - suppl-4291-4/art-93/par-5: 第十二条第二項から第四項まで → e-Gov law 346AC0000000089, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - suppl-4291-4/art-93/par-5: 同法第十三条第一項 → e-Gov law 346AC0000000089, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - suppl-4291-4/art-93/par-5: 次項 → 租税特別措置法 附則第九十三条第六項 (Supplementary Provisions, Article 93, paragraph (6)), suppl-4291-4/art-93/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6 - suppl-4291-4/art-93/par-5: 第七項 → 租税特別措置法 附則第九十三条第七項 (Supplementary Provisions, Article 93, paragraph (7)), suppl-4291-4/art-93/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7 - suppl-4291-4/art-93/par-5: この項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - suppl-4291-4/art-93/par-6: 自動車重量税法第十三条第一項 → e-Gov law 346AC0000000089, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - suppl-4291-4/art-93/par-6: 前項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - suppl-4291-4/art-93/par-7: 第五項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - suppl-4291-4/art-93/par-8: 国税通則法第三十六条第二項 → 国税通則法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-2 · https://japanlaw.org/l/337AC0000000066/art-36/par-2 - suppl-4291-4/art-93/par-8: 同法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - suppl-4291-4/art-93/par-8: 第六項 → 租税特別措置法 附則第九十三条第六項 (Supplementary Provisions, Article 93, paragraph (6)), suppl-4291-4/art-93/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6 - suppl-4291-4/art-93/par-9: 第六項 → 租税特別措置法 附則第九十三条第六項 (Supplementary Provisions, Article 93, paragraph (6)), suppl-4291-4/art-93/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6 - suppl-4291-4/art-93/par-9: 前二項 → 租税特別措置法 附則第九十三条第七項 (Supplementary Provisions, Article 93, paragraph (7)), suppl-4291-4/art-93/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7 - suppl-4291-4/art-93/par-9: 前二項 → 租税特別措置法 附則第九十三条第八項 (Supplementary Provisions, Article 93, paragraph (8)), suppl-4291-4/art-93/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8 - suppl-4291-4/art-93/par-9: 第五項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - suppl-4291-4/art-93/par-10: 同条第二項 → 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 - suppl-4291-4/art-93/par-10: 新租税特別措置法第九十条の十五 → 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 ## Cited by 9 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/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-1 - 租税特別措置法 附則第九十三条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-1 - 租税特別措置法 附則第九十三条第二項（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-4291-4/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-2 - 租税特別措置法 附則第九十三条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-4 - 租税特別措置法 附則第九十三条第五項（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-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5 - 租税特別措置法 附則第九十三条第六項（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-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6 - 租税特別措置法 附則第九十三条第七項（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7 - 租税特別措置法 附則第九十三条第八項（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8 - 租税特別措置法 附則第九十三条第九項（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-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-9 --- ## 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-20261007T211206-590, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-591, 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