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- Notice of revision of the light motor vehicles tax (keijidosha-zei) tax system
Last updated on December 10, 2024.
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Notice of revision of the light motor vehicles tax (keijidosha-zei) tax system
About local tax system revision about light motor vehicles tax (keijidosha-zei)
As for the details of taxation system revision, please see Ministry of Internal Affairs and Communications homepage (outside site). ※Click here to go to the website of the Ministry of Internal Affairs and Communications.
About the 2019 tax reform
Establishment of the light motor vehicles tax (keijidosha-zei) Environmental Performance Discount
On October 1, 2019, a new environmental performance discount was established in light motor vehicles tax (keijidosha-zei), motor vehicle tax (jidosha-zei). If a light motor vehicles (vehicle with three or more wheels) whose acquisition price exceeds 500,000 yen, regardless of whether it is a new or used car, the tax will be levied on those who acquire the vehicle (the vehicle acquisition tax will be abolished). For the time being, Kanagawa Prefecture will levy levy on environmental performance in light motor vehicles tax (keijidosha-zei).
※With the establishment of the light motor vehicles tax (keijidosha-zei) Environmental Performance Discount, the name of light motor vehicles tax (keijidosha-zei) will be changed to light motor vehicles tax (keijidosha-zei) Classification Discount. There are no changes in procedures or tax rates accompanying this change. The light motor vehicles tax (keijidosha-zei) classification rate will be applied from the tax amount for fiscal 2020.
light motor vehicles tax (keijidosha-zei) Classification
The greening exception, which was extended in the fiscal 2017 tax reform, is for three-wheeled and four-wheeled light motor vehicles that meet certain standards (fuel efficiency performance, etc.).
Special measures to reduce the tax rate for the following fiscal year of the year to which the acquisition date belongs will be applied.
As a result, Miwa and four-wheeled light motor vehicles, newly acquired between April 2011 and March 2013, will be applied to those with low environmental impact with excellent exhaust gas performance and fuel efficiency.
About the 2017 tax reform
Extension of special greening
In the case of light motor vehicles, three-wheeled and four-wheeled vehicles that meet certain criteria (e.g., fuel efficiency, etc.)
Special measures to reduce the tax rate for the following fiscal year of the year to which the acquisition date belongs will be applied.
As a result, Miwa and four-wheeled light motor vehicles, which were newly acquired between April 2019 and March 2018, will be subject to the Greening Special Exception (light section) only for light motor vehicles tax (keijidosha-zei) in fiscal 2018.
| Applicable standards for green special provision (light section) | ||
|---|---|---|
Type of vehicle type | Application criteria | Low reduction rate |
Electric vehicles | Comply with the 2018 emission standards. Or a 10% reduction in emissions in 2009 | 75％ |
Light four-wheeled passenger cars | Among vehicles that achieved a 50% reduction in emissions standards in 2018 or a 75% reduction in emissions standards in 2005, vehicles with a fuel efficiency of at least 30% higher than the 2020 fuel efficiency standards. | 50％ |
Light four-wheeled freight | Of the vehicles that achieved a 50% reduction in emissions standards in 2018 or a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 35% or more than the 2015 fuel efficiency standards | 50％ |
Light four-wheeled passenger cars | Among vehicles that achieved a 50% reduction in emissions standards in 2018 or a 75% reduction in emissions standards in 2005, vehicles with a fuel economy performance of 10% or more than the 2020 fuel efficiency standards. | 25％ |
Light four-wheeled freight | Among vehicles that have achieved a 50% reduction in emissions standards in 2018 or a 75% reduction in emissions standards in 2005, vehicles with a fuel efficiency of 15% or more than the 2015 fuel efficiency standards. | 25％ |
About 2016 tax reform
Extension of special greening
About greening exception (light section) carried out by tax system revision in 2015, special measures were extended for one year.
As a result, Miwa and four-wheeled light motor vehicles, which were newly acquired between April 2018 and March 2017, meet the following criteria.
For light motor vehicles tax (keijidosha-zei) only, special greening (light section) is applied.
| Application criteria | Tax rate |
|---|---|
| Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009) | 1,000 yen |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with a fuel efficiency standard of 20% or more than the 2020 fuel efficiency standard | 2,000 yen |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles that achieved the 2020 fuel efficiency standards | 3,000 yen |
| Type of vehicle type | Application criteria | Tax rate |
|---|---|---|
| Private use | Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009) | 2,700 yen |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 20% or more than the 2020 fuel efficiency standards | 5,400 yen | |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles that achieved the 2020 fuel efficiency standards | 8,100 yen | |
| Sales | Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009) | 1,800 yen |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 20% or more than the 2020 fuel efficiency standards | 3,500 yen | |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles that achieved the 2020 fuel efficiency standards | 5,200 yen |
| Type of vehicle type | Application criteria | Tax rate |
|---|---|---|
| Private use | Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009) | 1,300 yen |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 35% or more than the 2020 fuel efficiency standards | 2,500 yen | |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 15% or more than the 2015 fuel efficiency standards | 3,800 yen | |
| Sales | Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009) | 1,000 yen |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 35% or more than the 2020 fuel efficiency standards | 1,900 yen | |
| Among vehicles that achieved a 75% reduction in emissions standards in 2005, vehicles with better fuel efficiency of 15% or more than the 2015 fuel efficiency standards | 2,900 yen |
(a) Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009)
(b) Passenger: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved a 20% fuel efficiency standard in FY2020
For cargo: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved a 35% fuel efficiency standard in FY2015
(c) Passenger: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved the 2020 fuel efficiency standards
For cargo: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved a 15% fuel efficiency standard in FY2015
※(b) (c) is limited to light motor vehicles, which uses volatile oil (gasoline) as fuel for internal combustion engines.
※The achievement status of each fuel economy standard is described in the remarks column of the automobile inspection certificate.
About 2015 tax reform
Revision of tax rate (creation of special greening and heavy duty taxation)
The light motor vehicles tax (keijidosha-zei) tax rate will be changed from fiscal 2015 following the revision of the automobile-related tax system through national and local governments.
From the perspective of promoting greening, heavy duty will be introduced for three-wheeled and four-wheeled light motor vehicles, which has been 13 years since the first new inspection.
In addition, special greening (light section) will be applied to three-wheeled and four-wheeled light motor vehicles that have excellent exhaust gas performance and fuel efficiency and low environmental impact.
From fiscal 2016, the new tax rate will be applied to the following models.
※Initially, the tax rate was to be raised from the 2015 tax due to the 2014 tax reform, but the implementation period has been postponed for one year due to the 2015 tax reform.
| light motor vehicles tax (keijidosha-zei) tax rate | ||
|---|---|---|
| Type of vehicle type | Tax rate (annual tax amount) | |
| Motorbikes | 50cc or less | 2,000 yen |
| More than 50cc to less than 90cc | 20,000 yen | |
| More than 90cc to less than 125cc | 2,400 yen | |
| Minicar | 3,700 yen | |
| light motor vehicles | Light motorcycles over 125cc to 250cc or less | 3,600 yen |
| Those who run exclusively on snow | 3,600 yen | |
| Small special vehicles | For agricultural work | 2,400 yen |
| Others | 5,900 yen | |
| Small two-wheeled vehicles | More than 250cc | 6,000 yen |
| light motor vehicles tax (keijidosha-zei) tax rate | ||
|---|---|---|
| Type of vehicle type | Tax rate (annual tax amount) | |
| Motorbikes | 50cc or less | 1,000 yen |
| More than 50cc to less than 90cc | 1,200 yen | |
| More than 90cc to less than 125cc | 1,600 yen | |
| Minicar | 2,500 yen | |
| light motor vehicles | Light motorcycles over 125cc to 250cc or less | 2,400 yen |
| Those who run exclusively on snow | 2,400 yen | |
| Small special vehicles | For agricultural work | 1,600 yen |
| Others | 4,000 yen | |
| Small two-wheeled vehicles | More than 250cc | 4,000 yen |
The new tax rate will be applied to three-wheeled and four-wheeled light motor vehicles starting in fiscal 2015.
The conditions are determined by the date of the "first new inspection".
※Refer to the bottom of this page for "First New Inspection".
light motor vehicles tax (keijidosha-zei) tax rate | ||||||
|---|---|---|---|---|---|---|
| Type of vehicle type | Tax rate (annual tax amount) | |||||
| By March 31, 2015 Vehicles that have undergone the first new inspection (a) | After April 1, 2015 Vehicles that have undergone the first new inspection (a) | From the first new inspection Vehicles that have passed 13 years (c) | ||||
| light motor vehicles | Miwa | 3,100 yen | 3,900 yen | 4,600 yen | ||
| Four or more wheels | Passenger | Sales | 5,500 yen | 6,900 yen | 8,200 yen | |
| Private use | 7,200 yen | 10,800 yen | 12,900 yen | |||
| For cargo | Sales | 3,000 yen | 3,800 yen | 4,500 yen | ||
| Private use | 4,000 yen | 5,000 yen | 6,000 yen | |||
(a) There is no change from the current tax rate for light motor vehicles, which was first newly inspected before March 31, 2015.
However, it may fall under (c) from taxation in 2016.
(b) From the 2015 tax, the new tax rate will be applied from those that undergo the first new inspection after April 1, 2015.
The heavy tax rate applies to the three-wheeled and four-wheeled light motor vehicles.
(c) In fiscal 2016, a heavy duty will be introduced for Miwa and four-wheeled light motor vehicles, 13 years after the first new inspection.
However, electric light motor vehicles, natural gas light motor vehicles, methanol light motor vehicles, mixed methanol light motor vehicles and gasoline are used as fuel for internal combustion engines. light motor vehicles
In addition, towing vehicles are excluded from heavy duty.
※Vehicles that have undergone the first new inspection before October 14, 2003 have only been listed up to the year, so they will be deemed to have been inspected in December of that year (Local Tax Law, etc.)
Article 14, Paragraph 2 of the Supplementary Provisions for Partial Revision of the Act.
※The method of judging the taxation in 2016, taxation in 2017, and taxation in 2018 is as follows.
・2016 taxation subject to heavy duty ⇒ Vehicles that have undergone the first new inspection before December 31, 2002 (the initial inspection date indicated on the automobile inspection certificate is before "2002")
・Subject to heavy taxation in FY2017 ⇒ Vehicles that have undergone the first new inspection before March 31, 2004 (the initial inspection date indicated on the automobile inspection certificate is before "March 2004")
・2018 taxation subject to heavy duty ⇒ Vehicles that have undergone the first new inspection before March 31, 2005 (the initial inspection date indicated on the automobile inspection certificate is before "March 2005")
Example: Trends in light motor vehicles tax (keijidosha-zei) for those who own light four-wheeled vehicles (passenger and private use)
※What is the first new inspection?
"First new inspection" refers to a new inspection (new car). For light three-wheeled and light four-wheeled vehicles, the tax rate is determined based on the date of new inspection (new vehicle).
In addition, the first new inspection date can be confirmed in the "first inspection date" of the automobile inspection certificate.
The types of vehicle inspection (inspection) are as follows.
○New inspection (new car) ⇒ Applicable to the first new inspection
"New inspection (new car)" is an inspection conducted when trying to use a new light motor vehicles, which has never been designated as a vehicle number.
○New inspection (used car) ⇒ Not applicable to the first new inspection
"New inspection (used car)" is an inspection that is taken when trying to reuse a car that has been temporarily stopped using it.
○Continuing inspection ⇒ Not applicable to the first new inspection
"Continuous inspection" is an inspection that is taken when you continue to use the car even after the expiration date of the car inspection certificate has expired.
In general, this is an inspection called "vehicle inspection".
Special greening (light section) applies to three-wheeled and four-wheeled light motor vehicles.
At the time of taxation in fiscal 2016, special greening (light section) will be applied to three-wheeled and four-wheeled light motor vehicles that have excellent exhaust gas performance and fuel efficiency and low environmental impact.
<Applicable Conditions>
For three-wheeled and four-wheeled light motor vehicles vehicles that have undergone the first new inspection between April 1, 2015 and March 31, 2016, that meet the following criteria, the year in which the acquisition date belongs:
Only for light motor vehicles tax (keijidosha-zei) for the following fiscal year (fiscal 2016), the greening exception (light section) will be applied.
| Special tax rate for greening | ||||||
|---|---|---|---|---|---|---|
| Type of vehicle type | Tax rate (annual tax amount) | |||||
| (d) | (o) | (c) | ||||
| light motor vehicles | Miwa | 1,000 yen | 2,000 yen | 3,000 yen | ||
| Four or more wheels | Passenger | Sales | 1,800 yen | 3,500 yen | 5,200 yen | |
| Private use | 2,700 yen | 5,400 yen | 8,100 yen | |||
| For cargo | Sales | 1,000 yen | 1,900 yen | 2,900 yen | ||
| Private use | 1,300 yen | 2,500 yen | 3,800 yen | |||
(d) Electric vehicles and natural gas light motor vehicles (10% reduction in emissions in 2009)
(o) Passenger: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved a 20% fuel efficiency standard in FY2020
For cargo: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved a 35% fuel efficiency standard in FY2015
(c) Passenger: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved the 2020 fuel efficiency standards
For cargo: Vehicles that achieved a 75% reduction in emissions standards in 2005 (★★★★) and achieved a 15% fuel efficiency standard in FY2015
※(o) (F) is limited to light motor vehicles, which uses volatile oil (gasoline) as fuel for internal combustion engines.
※The achievement status of each fuel economy standard is described in the remarks column of the automobile inspection certificate.
Inquiries to this page
Tax Division, Chief Tax Department, Finance Bureau (I cannot answer consultations on individual taxation details and declarations.) Please contact the ward office Tax Division.
Phone: 045-671-2253
Phone: 045-671-2253
Fax: 045-641-2775
E-Mail address za-kazei@city.yokohama.lg.jp
Page ID: 733-201-778
