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Announcement of light motor vehicles tax (keijidosha-zei) taxation system revision

Last update date May 11, 2020

About the local taxation system revision about light motor vehicles tax (keijidosha-zei)

As for the details of the taxation system revision, please see Ministry of Internal Affairs and Communications homepage (the outside site). ※We move to homepage of Ministry of Internal Affairs and Communications when we click.

About 2019 taxation system revision

The foundation of light motor vehicles tax (keijidosha-zei) environmental performance percent

Environmental performance percent is founded newly from October 1, 2019 by motor vehicle tax (jidosha-zei), light motor vehicles tax (keijidosha-zei). When the acquisition value acquires light motor vehicles (more than three vehicles) more than 500,000 yen regardless of new car, used car, we are imposed on person who acquired the vehicle (we abolish car purchase tax). As for the light motor vehicles tax (keijidosha-zei) environmental performance percent, Kanagawa performs the levy collection for the duration.
※With the foundation of light motor vehicles tax (keijidosha-zei) environmental performance percent, name changes light motor vehicles tax (keijidosha-zei) to light motor vehicles tax (keijidosha-zei) classification percent. In addition, there are no changes such as procedure or tax rate accompanied with this change. Light motor vehicles tax (keijidosha-zei) classification percent is applied from taxation in 2020.

Light motor vehicles tax (keijidosha-zei) classification percent

About thing which is green, and exception extends deadline for application for two years, and meets constant standard (fuel economy performance) in light motor vehicles of three and four extended by the taxation system revision in 2017,
Special measures to reduce tax rate for the next fiscal year of the year when day when we acquired belongs will be applied.
In this way, it is green and, in Miwa who acquired newly for from April, 2019 to March, 2021, four-wheeled light motor vehicles, applies exception (light section) about small thing of superior environment load of exhaust gas performance and fuel economy performance.

About 2017 taxation system revision

It is green and is extended exception

About thing which is green, and exception (light section) became emphasis about fuel economy standards, and extends deadline for application for two years, and meets constant standard (fuel economy performance) in light motor vehicles of three and four,
Special measures to reduce tax rate for the next fiscal year of the year when day when we acquired belongs will be applied.
In this way, it is green, and, about vehicle meeting the next standard in Miwa who acquired newly for from April, 2017 to March, 2018, four-wheeled light motor vehicles, exception (light section) is applied only for light motor vehicles tax (keijidosha-zei) for 2018.

Is green; exception (light section)
Is green; application standard of exception (light section)

Vehicle classification

Application standardLow lapse rate

Electric car
Natural gas car

2018 exhaust gas standard conformity. Or 10% of exhaust gas decreases in 2009

75%

Light four car

Vehicle that 30% or more fuel economy performance is better than 2020 fuel economy standards among 2018 exhaust gas standard 50% reduction or 2005 exhaust gas standard 75% reduction achievement cars

50%

Light four freight car

Vehicle that 35% or more fuel economy performance is better than 2015 fuel economy standards among 2018 exhaust gas standard 50% reduction or 2005 exhaust gas standard 75% reduction achievement cars

50%

Light four car

Vehicle that 10% or more fuel economy performance is better than 2020 fuel economy standards among 2018 exhaust gas standard 50% reduction or 2005 exhaust gas standard 75% reduction achievement cars25%

Light four freight car

Vehicle that 15% or more fuel economy performance is better than 2015 fuel economy standards among 2018 exhaust gas standard 50% reduction or 2005 exhaust gas standard 75% reduction achievement cars25%

About 2016 taxation system revision

It is green and is extended exception

Was carried out by the taxation system revision in 2015; was green, and, about exception (light section), special measures were extended one year.
In this way, about vehicle meeting the next standard in Miwa who acquired newly for from April, 2016 to March, 2017, four-wheeled light motor vehicles in 2017 of for
It is green, and, only for light motor vehicles tax (keijidosha-zei), exception (light section) is applied.

In the case of light Miwa
Application standardTax rate
Electric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)1,000 yen
Vehicle that fuel economy standards are better for 2005 than 2020 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 20%2,000 yen
It is achievement of 2020 fuel economy standards car among 2005 exhaust gas standard 75% reduction achievement cars3,000 yen

In the case of light four car
Vehicle classificationApplication standardTax rate
Private useElectric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)2,700 yen
Vehicle that fuel economy performance is better for 2005 than 2020 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 20%5,400 yen
It is achievement of 2020 fuel economy standards car among 2005 exhaust gas standard 75% reduction achievement cars8,100 yen
It is for businessElectric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)1,800 yen
Vehicle that fuel economy performance is better for 2005 than 2020 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 20%3,500 yen
It is achievement of 2020 fuel economy standards car among 2005 exhaust gas standard 75% reduction achievement cars5,200 yen

In the case of the one for light four freight
 
Vehicle classificationApplication standardTax rate
Private useElectric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)1,300 yen
Vehicle that fuel economy performance is better for 2005 than 2020 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 35%2,500 yen
Vehicle that fuel economy performance is better for 2005 than 2015 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 15%3,800 yen
It is for businessElectric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)1,000 yen
Vehicle that fuel economy performance is better for 2005 than 2020 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 35%1,900 yen
Vehicle that fuel economy performance is better for 2005 than 2015 fuel economy standards among exhaust gas standard 75% reduction achievement cars more than 15%2,900 yen

(a) Electric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)
(i) Passenger use: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and +20% of 2020 fuel economy standards car
It is for freight: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and +35% of 2015 fuel economy standards car
(u) Passenger use: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and 2020 fuel economy standards car
It is for freight: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and +15% of 2015 fuel economy standards car
※(i) About, (cormorant), it is limited to light motor vehicles which assumes volatile oil (gasoline) fuel of internal combustion engine.
※The achievement situation of each fuel economy standards is listed in the remarks column of automatic car inspection visa.

About 2015 taxation system revision

Revision (green the foundation of exception, jukakazei) of tax rate

With review of the car-related taxation system through country and district, tax rate of light motor vehicles tax (keijidosha-zei) is changed from 2015.
juka is introduced about three-wheeled and four-wheeled light motor vehicles 13 years after the first new inspection by point of view where Green pushes forward becoming.
In addition, it is green and, in three-wheeled and four-wheeled light motor vehicles, applies exception (light section) about small thing of superior environmental load of exhaust gas performance and fuel economy performance.


New tax rate is applied about the next car model in 2016 by taxation.
※We were going to carry out raise in tax rate from taxation by the taxation system revision at first in 2015 in 2014, but implementation period was postponed for one year in 2015 by the taxation system revision.

Tax rates such as motor bikes from 2016
Light motor vehicles tax (keijidosha-zei) tax rate
Vehicle classificationTax rate (the amount of annual tax)
Motor bike50cc or less2,000 yen
Less than ... 90cc more than 50cc20, 00 yen
Less than ... 125cc more than 90cc2,400 yen
Minicar3,700 yen
Light motor vehiclesLess than 125cc of light motorcycles super ... 250cc3,600 yen
It runs over snow exclusively3,600 yen
Small-sized special motor vehicleThing for farming work2,400 yen
Others5,900 yen
Two compact carsMore than 250cc6,000 yen

Tax rates such as motor bikes until 2015
 
Light motor vehicles tax (keijidosha-zei) tax rate
Vehicle classificationTax rate (the amount of annual tax)
Motor bike50cc or less1,000 yen
Less than ... 90cc more than 50cc1,200 yen
Less than ... 125cc more than 90cc1,600 yen
Minicar2,500 yen
Light motor vehiclesLess than 125cc of light motorcycles super ... 250cc2,400 yen
It runs over snow exclusively2,400 yen
Small-sized special motor vehicleThing for farming work1,600 yen
Others4,000 yen
Two compact carsMore than 250cc4,000 yen

New tax rate is applied about three-wheeled and four-wheeled light motor vehicles from taxation in 2015 by condition.
In addition, it is determined about condition in time of "the first new inspection".
※We refer to our page lower berth for "the first new inspection".

Miwa, four-wheeled light motor vehicles

Light motor vehicles tax (keijidosha-zei) tax rate

Vehicle classificationTax rate (the amount of annual tax)
By March 31, 2015
The first vehicle (a) which we gave a new test on
After April 1, 2015
The first vehicle (i) which we gave a new test on
From the first new inspection
Vehicle (cormorant) which passed in 13 years
Light motor vehiclesMiwa3,100 yen3,900 yen4,600 yen
More than four of themPassenger useIt is for business5,500 yen6,900 yen8,200 yen
Private use7,200 yen10,800 yen12,900 yen
The one for freightIt is for business3,000 yen3,800 yen4,500 yen
Private use4,000 yen5,000 yen6,000 yen

(a) There is no change from current tax rate about the first light motor vehicles which we gave a new test on before March 31, 2015.
But we may correspond to (cormorant) from taxation in 2016.

(i) New tax rate is applied from taxation after April 1, 2015 in 2015 by the first thing undergoing a new examination.

jukazeiritsu is applied to three-wheeled and four-wheeled light motor vehicles

(u) juka is introduced about Miwa who passed for 13 years, four-wheeled light motor vehicles from taxation in 2016 by the first new inspection.
But electric light motor vehicles, natural gas light motor vehicles, methanol light motor vehicles, mixed methanol light motor vehicles and electricity combination light motor vehicles to use gasoline for as fuel of internal combustion engine
And cover tractor is excluded from object of juka.
※As the first vehicle which underwent a new examination has only mention until year, we will consider to have been examined in December of the year before October 14, 2003 (such as Local Tax Law
Law revision supplementary provisions Article 14 Paragraph 2) revising a part.
※Ways of judgment of 2016 taxation, 2017 taxation, 2018 taxation are as follows.
・Vehicle (examination with for the first time time listed in automatic car inspection visa before "2002") which we gave a new test on first before jukataisho ⇒ December 31, 2002 of 2016 taxation
・Vehicle (examination with for the first time time listed in automatic car inspection visa before "March, 2004") which we gave a new test on first before jukataisho ⇒ March 31, 2004 of 2017 taxation
・Vehicle (examination with for the first time time listed in automatic car inspection visa before "March, 2005") which we gave a new test on first before jukataisho ⇒ March 31, 2005 of 2018 taxation

Example: Change of light motor vehicles tax (keijidosha-zei) of person owning light four of them (passenger use, private use)

※With the first new inspection
"The first new inspection" means new inspection (new car). We judge tax rate about light three of them and light four of them in conduct time of new inspection (new car).
In addition, in examination for first newcomer time, we can confirm in "for the first time inspection time" of automatic car inspection visa.

Type of car inspection (inspection) includes the following.


○We correspond to new inspection (new car) ⇒ first new inspection
"New inspection" (new car) is inspection to untie, and to receive that is going to use light motor vehicles which has not caught designation of vehicle number newly so far.

○We do not correspond to new inspection (used car) ⇒ first new inspection
"New inspection" (used car) is inspection to receive when we are going to reuse car which went through the procedure stopping using at one time

○We do not correspond to continuation inspection ⇒ first new inspection
"Examination of continuation" is inspection to receive when we are going to use the car sequentially after expiration date of automatic car inspection visa expired.
Generally, "car inspection" inspection to be invited to is this.

It is green, and exception (light section) is applied to three-wheeled and four-wheeled light motor vehicles

It is green, and exception (light section) is applied about small thing of superior environmental load of exhaust gas performance and fuel economy performance in three-wheeled and four-wheeled light motor vehicles at the time of taxation in 2016.
<application condition>
Of the year to belong on day when we acquired about vehicle meeting the next standard in the first three-wheeled and four-wheeled light motor vehicles which underwent a new examination by March 31, 2016 from April 1, 2015 concerned
It is green and, only for light motor vehicles tax (keijidosha-zei) for the next fiscal year (2016), applies exception (light section).

Is green; exception
Is green; exception tax rate
Vehicle classificationTax rate (the amount of annual tax)
(e)(o)(xiv)
Light motor vehiclesMiwa1,000 yen2,000 yen3,000 yen
More than four of themPassenger useIt is for business1,800 yen3,500 yen5,200 yen
Private use2,700 yen5,400 yen8,100 yen
The one for freightIt is for business1,000 yen1,900 yen2,900 yen
Private use1,300 yen2,500 yen3,800 yen

(e) Electric car, natural gas light motor vehicles (2009 exhaust gas 10% reduction)
(o) Passenger use: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and +20% of 2020 fuel economy standards car
It is for freight: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and +35% of 2015 fuel economy standards car
(xiv) Passenger use: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and 2020 fuel economy standards car
It is for freight: Achievement of 2005 exhaust gas standard 75% reduction achievement (★★★★) and +15% of 2015 fuel economy standards car
※(o) About, (mosquito), it is limited to light motor vehicles which assumes volatile oil (gasoline) fuel of internal combustion engine.
※The achievement situation of each fuel economy standards is listed in the remarks column of automatic car inspection visa.

Reference

To ward office Tax Division living about inquiry about light motor vehicles tax (keijidosha-zei).

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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