light motor vehicles tax (keijidosha-zei) (by type)

As of April 1, every year, the light motor vehicles tax (keijidosha-zei) is a tax on owners of motorbikes, light motor vehicles, small special vehicles, and two-wheeled small vehicles (light motor vehicles, etc.); the delivery date is from May 1 to the end of the same month. The tax rate is determined based on the annual tax amount per unit according to the type of light motor vehicles, application, total displacement, rated output and other outline categories.
※Unlike motor vehicle tax (jidosha-zei) (by type), there is no monthly installment of the tax amount.
Please refer to the “Notice of light motor vehicles tax (keijidosha-zei) Tax Reform” regarding tax reform.

The tax rate (annual tax amount) for three-wheeled and four-wheeled light motor vehicles tax (keijidosha-zei) is subject to either (a) through (c) in the table below, depending on the date of initial inspection. Two or more tax rates (annual tax amount) are not taxed twice.
(Please refer to the lower part for the initial inspection date.)

(a) Tax rate when the “first inspection date” is before March 2015　
　　※Electric light motor vehicles, towing vehicles, etc. are excluded from heavy duty.
(b) Tax rate if the “first inspection date” is after April 2015

However, depending on fuel efficiency, the following greening exception (light tax rate) may be applied.

(c) Tax rate for vehicles that have passed 13 years from the first new inspection
　　※If the vehicle is eligible, the applicable year is indicated in the "light motor vehicles tax (keijidosha-zei) Tax Payment Notice and Receipt" (scheduled to be shipped in early May every year).

Only for the following fiscal year of the year to which the first new inspection belongs, the greening exception (light tax rate) will be applied to vehicles that meet the following criteria.
(d) Electric light motor vehicles Natural Gas light motor vehicles (limited to vehicles that comply with the 2018 emission regulations or comply with the 2009 emission regulations and reduce nitrogen oxides by 10% or more from the 2009 emission standards.)
(o) Achieve fuel efficiency standards of 90% or more in fiscal 2030 and achieve fuel efficiency standards in fiscal 2020
(c) Achieve fuel efficiency standards of 70% or more in fiscal 2030 and achieve fuel efficiency standards in fiscal 2020

※Both gasoline and hybrid vehicles are limited to achieving a 50% reduction in emissions standards in 2018 or a 75% reduction in emissions standards in 2005 (★★★★).
※The achievement status of each fuel economy standard is described in the remarks column of the automobile inspection certificate.
※The Greening Special Exception (light section) is a special measure to reduce the tax rate for the fiscal year following the year in which the acquisition date belongs for light motor vehicles, which meets certain criteria (e.g. fuel efficiency). The application period has been extended to the acquisition in fiscal 2025. However, measures to reduce the tax rate on commercial passenger cars (gasoline and hybrid vehicles) by approximately 25% will be abolished until the amount acquired in FY2024.

If the owner or user of light motor vehicles or the like acquires, scraps, transfers, thefts, relocations, remodeling, etc. of light motor vehicles, etc., it is necessary to file a declaration by the deadline.
※For light Miwa and four-wheeled vehicles, the "Initial Inspection Date" will be used when determining the tax amount, so be sure to write it on the tax return.
※In case of theft, report to police department and report to your ward office immediately.
※In the case of remodeling, in addition to the light motor vehicles tax (keijidosha-zei) declaration form, it is necessary to submit a petition for remodeling (a document that shows the details of the remodeling) and a document that confirms the details of the remodeling.
※If the owner / user is a corporation, registration with a branch office etc. as the owner / user is not possible. Be sure to enter the name, location, and representative name of the head office, and indicate the location of the branch office that uses the vehicle in the "Main Depot" column.

If you have a motorcycle of more than 125cc or a Miwa or four-wheeled light motor vehicles and you move out of the prefecture to change the name of the vehicle or change the Address at a window outside the prefecture, you will need to file a tax stop with the city.
If you do not submit a tax return (contact), you may have an event such as receiving a tax notice even if you do not own (transferred). For tax stop procedures, please contact light motor vehicles tax (keijidosha-zei) at the ward office in the former Address area.
※In Yokohama City, taxation is carried out at each ward office, so even if you submit it to Yokohama City Hall, you will not be able to accept it.
Please submit or mail to each ward office with the old stationary place.
※The report (report) of the light motor vehicles tax (keijidosha-zei) (by type) is a letter and cannot be accepted by fax. If you have sent a fax, please be sure to send the original by mail.

From the "Guidelines for Letters" (outside site) on the Ministry of Internal Affairs and Communications website
"A letter" is defined in Article 4, Paragraph 2 of the Postal Service Act as "a document that indicates the intention of the sender or notifies the fact to a specific recipient."
"Specific recipient" is a person specified by the sender as a person who displays his / her intention or is notified of the fact, and "displays or notifies the fact" means the sender's thoughts and thoughts, or conveys facts such as things that actually occur or exist, and "document" means information that can be recognized by the perception of a person, such as letters, symbols, and codes.

Please note that the procedure varies depending on the type of vehicle.
※When a motorcycle exceeding 125cc, Miwa or four-wheeled light motor vehicles is scrapped or registered outside the prefecture, the tax stop procedure will be at the ward office in the former Address area.
List of documents required for declaration of motorized bicycles and small special vehicles (PDF: 196KB)
※If there is a link at the following procedure, you can move to an external site and check the details of various procedures, so please check each link in advance and contact us.

1. Click here for the declaration style of moped motorcycles and small special vehicles.
   We distribute report style at each ward office Tax Division window. You can also download it from this website.
   Download the report form
2. If you have modified a moped motorcycle, you need to submit a petition for remodeling and a document that allows you to confirm the details of the remodeling!
   Motorcycles are classified according to the displacement, number of wheels, wheelbase, etc. If you remodel a commercially available moped motorcycle, etc., the model classification may be changed, so it is necessary to check the specifications after the remodeling in Motoichi and judge the model classification again.
   Therefore, in Yokohama City, in order to perform more appropriate taxation, it is mandatory to change the declaration style for remodeling and attach materials that can confirm the remodeling contents. We distribute remodeling declaration forms (remodeling petition) at each ward office Tax Division window. You can also download it from this website.
   Download the form for declaration of remodeling