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light motor vehicles tax (keijidosha-zei) Environmental Performance Discount

Last update date June 18, 2021

On October 1, 2019, a new environmental performance discount was created in motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei).
The light motor vehicles tax (keijidosha-zei) Environmental Performance Discount will be charged by Kanagawa Prefecture for the time being.

Targets

If you acquire 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, you will be taxed on the person who acquired the vehicle.

Procedure

If you acquire light motor vehicles (new acquisition, sale or transfer, etc.), you must file a declaration by the filing deadline.

About declaration of environmental performance rate
Reason for filingDeadline for filingSubmission window
light motor vehicles acquired new vehicle numberWhen a vehicle number is specified

Kanagawa Automobile Chamber Kanagawa Office (outside site)
〒224-0054
770-4, Saedocho, Tsuzuki-ku, Yokohama-shi
Phone: 045-931-2560

Acquisition of light motor vehicles to receive an automobile inspection certificate other than the aboveWithin 15 days from the date of occurrence
Acquisition of other light motor vehiclesWithin 15 days from the date of occurrence

Tax rate

The acquisition price of light motor vehicles multiplied by the tax rate shown in the table below. Tax rates are determined according to fuel efficiency and other factors.
If you acquire a private light motor vehicles between October 1, 2019 and December 31, 2021, the tax rate on the environmental performance rate will be reduced by 1%. This mitigation measures include used cars.

Tax rate for environmental performance rate (private passenger car)
Eligible light motor vehiclesTax rate
Electric light motor vehicles, etc.Tax exemption

Natural gas light motor vehicles (a vehicle that meets the 2018 emission regulations or reduces NOx emissions by 10% in 2009)

Tax exemption
Passenger cars (vehicles that achieved fuel efficiency standards of 75% in FY2030 and achieved the 2020 standard)Tax exemption
Passenger cars (vehicles that achieved fuel efficiency standards of 60% in FY2030 and achieved the 2020 standard)1.0%
Passenger cars (vehicles achieved 55% fuel efficiency standards in fiscal 2030)2.0%
Passenger cars other than those listed above

2.0%


Tax rate for environmental performance (acquired from April 1, 2021 to December 31, 2021 for private passenger cars)
 
Eligible light motor vehiclesTax rate
Electric light motor vehicles, etc.Tax exemption

Natural gas light motor vehicles (a vehicle that meets the 2018 emission regulations or reduces NOx emissions by 10% in 2009)

Tax exemption
Passenger cars (vehicles that achieved fuel efficiency standards of 75% in FY2030 and achieved the 2020 standard)Tax exemption
Passenger cars (vehicles that achieved fuel efficiency standards of 60% in FY2030 and achieved the 2020 standard)Tax exemption
Passenger cars (vehicles achieved 55% fuel efficiency standards in fiscal 2030)1.0%
Passenger cars other than those listed above1.0%

Tax rate for environmental performance rate (commercial passenger cars)
 
Eligible light motor vehiclesTax rate
Electric light motor vehicles, etc.Tax exemption

Natural gas light motor vehicles (a vehicle that meets the 2018 emission regulations or reduces NOx emissions by 10% in 2009)

Tax exemption
Passenger cars (vehicles that achieved fuel efficiency standards of 75% in FY2030 and achieved the 2020 standard)Tax exemption
Passenger cars (vehicles that achieved fuel efficiency standards of 60% in FY2030 and achieved the 2020 standard)0.5%
Passenger cars (vehicles achieved 55% fuel efficiency standards in fiscal 2030)1.0%
Passenger cars other than those listed above2.0%

※For vehicles subject to the exception of light motor vehicles and the natural gas light motor vehicles, all vehicles that have achieved a 50% reduction in emissions standards in 2018 (★★★★) or vehicles that have achieved a 75% reduction in emissions standards in 2005 (★★★★★).

For inquiries to this page

Tax Division, Finance Bureau, Finance Department

Phone: 045-671-2253

Phone: 045-671-2253

Fax: 045-641-2775

Email address: za-kazei@city.yokohama.jp

Return to the previous page

Page ID: 585-654-874

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