The standard tax rate of automobile tax imposed on the motor vehicles set forth in the following items is, per vehicle, the amount specified in the relevant item.
| (i) Passenger cars (excluding those that are three-wheeled small-sized motor vehicles) | ||||
| (a) For commercial use | ||||
| (1) Those with a total displacement of 1 liter or less | Annual amount | 7,500 yen | ||
| (2) Those with a total displacement exceeding 1 liter and not exceeding 1.5 liters | Annual amount | 8,500 yen | ||
| (3) Those with a total displacement exceeding 1.5 liters and not exceeding 2 liters | Annual amount | 9,500 yen | ||
| (4) Those with a total displacement exceeding 2 liters and not exceeding 2.5 liters | Annual amount | 13,800 yen | ||
| (5) Those with a total displacement exceeding 2.5 liters and not exceeding 3 liters | Annual amount | 15,700 yen | ||
| (6) Those with a total displacement exceeding 3 liters and not exceeding 3.5 liters | Annual amount | 17,900 yen | ||
| (7) Those with a total displacement exceeding 3.5 liters and not exceeding 4 liters | Annual amount | 20,500 yen | ||
| (8) Those with a total displacement exceeding 4 liters and not exceeding 4.5 liters | Annual amount | 23,600 yen | ||
| (9) Those with a total displacement exceeding 4.5 liters and not exceeding 6 liters | Annual amount | 27,200 yen | ||
| (10) Those with a total displacement exceeding 6 liters | Annual amount | 40,700 yen | ||
| (b) For private use | ||||
| (1) Those with a total displacement of 1 liter or less | Annual amount | 25,000 yen | ||
| (2) Those with a total displacement exceeding 1 liter and not exceeding 1.5 liters | Annual amount | 30,500 yen | ||
| (3) Those with a total displacement exceeding 1.5 liters and not exceeding 2 liters | Annual amount | 36,000 yen | ||
| (4) Those with a total displacement exceeding 2 liters and not exceeding 2.5 liters | Annual amount | 43,500 yen | ||
| (5) Those with a total displacement exceeding 2.5 liters and not exceeding 3 liters | Annual amount | 50,000 yen | ||
| (6) Those with a total displacement exceeding 3 liters and not exceeding 3.5 liters | Annual amount | 57,000 yen | ||
| (7) Those with a total displacement exceeding 3.5 liters and not exceeding 4 liters | Annual amount | 65,500 yen | ||
| (8) Those with a total displacement exceeding 4 liters and not exceeding 4.5 liters | Annual amount | 75,500 yen | ||
| (9) Those with a total displacement exceeding 4.5 liters and not exceeding 6 liters | Annual amount | 87,000 yen | ||
| (10) Those with a total displacement exceeding 6 liters | Annual amount | 110,000 yen | ||
| (ii) Trucks (excluding those that are three-wheeled small-sized motor vehicles) | ||||
| (a) For commercial use (excluding those that are towing vehicles and those that are towed vehicles) | ||||
| (1) Those with a maximum load capacity of 1 ton or less | Annual amount | 6,500 yen | ||
| (2) Those with a maximum load capacity exceeding 1 ton and not exceeding 2 tons | Annual amount | 9,000 yen | ||
| (3) Those with a maximum load capacity exceeding 2 tons and not exceeding 3 tons | Annual amount | 12,000 yen | ||
| (4) Those with a maximum load capacity exceeding 3 tons and not exceeding 4 tons | Annual amount | 15,000 yen | ||
| (5) Those with a maximum load capacity exceeding 4 tons and not exceeding 5 tons | Annual amount | 18,500 yen | ||
| (6) Those with a maximum load capacity exceeding 5 tons and not exceeding 6 tons | Annual amount | 22,000 yen | ||
| (7) Those with a maximum load capacity exceeding 6 tons and not exceeding 7 tons | Annual amount | 25,500 yen | ||
| (8) Those with a maximum load capacity exceeding 7 tons and not exceeding 8 tons | Annual amount | 29,500 yen | ||
| (9) Those with a maximum load capacity exceeding 8 tons | Annual amount | The amount of 29,500 yen plus 4,700 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons | ||
| (b) For private use (excluding those that are towing vehicles and those that are towed vehicles) | ||||
| (1) Those with a maximum load capacity of 1 ton or less | Annual amount | 8,000 yen | ||
| (2) Those with a maximum load capacity exceeding 1 ton and not exceeding 2 tons | Annual amount | 11,500 yen | ||
| (3) Those with a maximum load capacity exceeding 2 tons and not exceeding 3 tons | Annual amount | 16,000 yen | ||
| (4) Those with a maximum load capacity exceeding 3 tons and not exceeding 4 tons | Annual amount | 20,500 yen | ||
| (5) Those with a maximum load capacity exceeding 4 tons and not exceeding 5 tons | Annual amount | 25,500 yen | ||
| (6) Those with a maximum load capacity exceeding 5 tons and not exceeding 6 tons | Annual amount | 30,000 yen | ||
| (7) Those with a maximum load capacity exceeding 6 tons and not exceeding 7 tons | Annual amount | 35,000 yen | ||
| (8) Those with a maximum load capacity exceeding 7 tons and not exceeding 8 tons | Annual amount | 40,500 yen | ||
| (9) Those with a maximum load capacity exceeding 8 tons | Annual amount | The amount of 40,500 yen plus 6,300 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons | ||
| (c) Towing vehicles | ||||
| (1) For commercial use | ||||
| (i) Those that are small-sized motor vehicles | Annual amount | 7,500 yen | ||
| (ii) Those that are standard-sized motor vehicles | Annual amount | 15,100 yen | ||
| (2) For private use | ||||
| (i) Those that are small-sized motor vehicles | Annual amount | 10,200 yen | ||
| (ii) Those that are standard-sized motor vehicles | Annual amount | 20,600 yen | ||
| (d) Towed vehicles | ||||
| (1) For commercial use | ||||
| (i) Those that are small-sized motor vehicles | Annual amount | 3,900 yen | ||
| (ii) Those that are standard-sized motor vehicles with a maximum load capacity of 8 tons or less | Annual amount | 7,500 yen | ||
| (iii) Those that are standard-sized motor vehicles with a maximum load capacity exceeding 8 tons | Annual amount | The amount of 7,500 yen plus 3,800 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons | ||
| (2) For private use | ||||
| (i) Those that are small-sized motor vehicles | Annual amount | 5,300 yen | ||
| (ii) Those that are standard-sized motor vehicles with a maximum load capacity of 8 tons or less | Annual amount | 10,200 yen | ||
| (iii) Those that are standard-sized motor vehicles with a maximum load capacity exceeding 8 tons | Annual amount | The amount of 10,200 yen plus 5,100 yen for each ton or fraction thereof of the portion of the maximum load capacity exceeding 8 tons | ||
| (iii) Buses (excluding those that are three-wheeled small-sized motor vehicles; the same applies hereinafter in this item) | ||||
| (a) For commercial use | ||||
| (1) Buses for general passenger transport (meaning buses used for scheduled route operation prescribed in Article 5, paragraph (1), item (iii) of the Road Transportation Act (Act No. 183 of 1951); the same applies in (2)) | ||||
| (i) Those with a passenger capacity of 30 persons or less | Annual amount | 12,000 yen | ||
| (ii) Those with a passenger capacity exceeding 30 persons and not exceeding 40 persons | Annual amount | 14,500 yen | ||
| (iii) Those with a passenger capacity exceeding 40 persons and not exceeding 50 persons | Annual amount | 17,500 yen | ||
| (iv) Those with a passenger capacity exceeding 50 persons and not exceeding 60 persons | Annual amount | 20,000 yen | ||
| (v) Those with a passenger capacity exceeding 60 persons and not exceeding 70 persons | Annual amount | 22,500 yen | ||
| (vi) Those with a passenger capacity exceeding 70 persons and not exceeding 80 persons | Annual amount | 25,500 yen | ||
| (vii) Those with a passenger capacity exceeding 80 persons | Annual amount | 29,000 yen | ||
| (2) Buses other than buses for general passenger transport | ||||
| (i) Those with a passenger capacity of 30 persons or less | Annual amount | 26,500 yen | ||
| (ii) Those with a passenger capacity exceeding 30 persons and not exceeding 40 persons | Annual amount | 32,000 yen | ||
| (iii) Those with a passenger capacity exceeding 40 persons and not exceeding 50 persons | Annual amount | 38,000 yen | ||
| (iv) Those with a passenger capacity exceeding 50 persons and not exceeding 60 persons | Annual amount | 44,000 yen | ||
| (v) Those with a passenger capacity exceeding 60 persons and not exceeding 70 persons | Annual amount | 50,500 yen | ||
| (vi) Those with a passenger capacity exceeding 70 persons and not exceeding 80 persons | Annual amount | 57,000 yen | ||
| (vii) Those with a passenger capacity exceeding 80 persons | Annual amount | 64,000 yen | ||
| (b) For private use | ||||
| (1) Those with a passenger capacity of 30 persons or less | Annual amount | 33,000 yen | ||
| (2) Those with a passenger capacity exceeding 30 persons and not exceeding 40 persons | Annual amount | 41,000 yen | ||
| (3) Those with a passenger capacity exceeding 40 persons and not exceeding 50 persons | Annual amount | 49,000 yen | ||
| (4) Those with a passenger capacity exceeding 50 persons and not exceeding 60 persons | Annual amount | 57,000 yen | ||
| (5) Those with a passenger capacity exceeding 60 persons and not exceeding 70 persons | Annual amount | 65,500 yen | ||
| (6) Those with a passenger capacity exceeding 70 persons and not exceeding 80 persons | Annual amount | 74,000 yen | ||
| (7) Those with a passenger capacity exceeding 80 persons | Annual amount | 83,000 yen | ||
| (iv) Three-wheeled small-sized motor vehicles | ||||
| (a) For commercial use | Annual amount | 4,500 yen | ||
| (b) For private use | Annual amount | 6,000 yen | ||
次の各号に掲げる自動車に対して課する自動車税の標準税率は、一台について、それぞれ当該各号に定める額とする。
| 一 乗用車（三輪の小型自動車であるものを除く。） | ||||
| イ 営業用 | ||||
| （１） 総排気量が一リットル以下のもの | 年額 | 七千五百円 | ||
| （２） 総排気量が一リットルを超え、一・五リットル以下のもの | 年額 | 八千五百円 | ||
| （３） 総排気量が一・五リットルを超え、二リットル以下のもの | 年額 | 九千五百円 | ||
| （４） 総排気量が二リットルを超え、二・五リットル以下のもの | 年額 | 一万三千八百円 | ||
| （５） 総排気量が二・五リットルを超え、三リットル以下のもの | 年額 | 一万五千七百円 | ||
| （６） 総排気量が三リットルを超え、三・五リットル以下のもの | 年額 | 一万七千九百円 | ||
| （７） 総排気量が三・五リットルを超え、四リットル以下のもの | 年額 | 二万五百円 | ||
| （８） 総排気量が四リットルを超え、四・五リットル以下のもの | 年額 | 二万三千六百円 | ||
| （９） 総排気量が四・五リットルを超え、六リットル以下のもの | 年額 | 二万七千二百円 | ||
| （１０） 総排気量が六リットルを超えるもの | 年額 | 四万七百円 | ||
| ロ 自家用 | ||||
| （１） 総排気量が一リットル以下のもの | 年額 | 二万五千円 | ||
| （２） 総排気量が一リットルを超え、一・五リットル以下のもの | 年額 | 三万五百円 | ||
| （３） 総排気量が一・五リットルを超え、二リットル以下のもの | 年額 | 三万六千円 | ||
| （４） 総排気量が二リットルを超え、二・五リットル以下のもの | 年額 | 四万三千五百円 | ||
| （５） 総排気量が二・五リットルを超え、三リットル以下のもの | 年額 | 五万円 | ||
| （６） 総排気量が三リットルを超え、三・五リットル以下のもの | 年額 | 五万七千円 | ||
| （７） 総排気量が三・五リットルを超え、四リットル以下のもの | 年額 | 六万五千五百円 | ||
| （８） 総排気量が四リットルを超え、四・五リットル以下のもの | 年額 | 七万五千五百円 | ||
| （９） 総排気量が四・五リットルを超え、六リットル以下のもの | 年額 | 八万七千円 | ||
| （１０） 総排気量が六リットルを超えるもの | 年額 | 十一万円 | ||
| 二 トラック（三輪の小型自動車であるものを除く。） | ||||
| イ 営業用（けん引自動車であるもの及び被けん引自動車であるものを除く。） | ||||
| （１） 最大積載量が一トン以下のもの | 年額 | 六千五百円 | ||
| （２） 最大積載量が一トンを超え、二トン以下のもの | 年額 | 九千円 | ||
| （３） 最大積載量が二トンを超え、三トン以下のもの | 年額 | 一万二千円 | ||
| （４） 最大積載量が三トンを超え、四トン以下のもの | 年額 | 一万五千円 | ||
| （５） 最大積載量が四トンを超え、五トン以下のもの | 年額 | 一万八千五百円 | ||
| （６） 最大積載量が五トンを超え、六トン以下のもの | 年額 | 二万二千円 | ||
| （７） 最大積載量が六トンを超え、七トン以下のもの | 年額 | 二万五千五百円 | ||
| （８） 最大積載量が七トンを超え、八トン以下のもの | 年額 | 二万九千五百円 | ||
| （９） 最大積載量が八トンを超えるもの | 年額 | 二万九千五百円に最大積載量が八トンを超える部分一トンまでごとに四千七百円を加算した額 | ||
| ロ 自家用（けん引自動車であるもの及び被けん引自動車であるものを除く。） | ||||
| （１） 最大積載量が一トン以下のもの | 年額 | 八千円 | ||
| （２） 最大積載量が一トンを超え、二トン以下のもの | 年額 | 一万千五百円 | ||
| （３） 最大積載量が二トンを超え、三トン以下のもの | 年額 | 一万六千円 | ||
| （４） 最大積載量が三トンを超え、四トン以下のもの | 年額 | 二万五百円 | ||
| （５） 最大積載量が四トンを超え、五トン以下のもの | 年額 | 二万五千五百円 | ||
| （６） 最大積載量が五トンを超え、六トン以下のもの | 年額 | 三万円 | ||
| （７） 最大積載量が六トンを超え、七トン以下のもの | 年額 | 三万五千円 | ||
| （８） 最大積載量が七トンを超え、八トン以下のもの | 年額 | 四万五百円 | ||
| （９） 最大積載量が八トンを超えるもの | 年額 | 四万五百円に最大積載量が八トンを超える部分一トンまでごとに六千三百円を加算した額 | ||
| ハ けん引自動車 | ||||
| （１） 営業用 | ||||
| （ｉ） 小型自動車であるもの | 年額 | 七千五百円 | ||
| （ｉｉ） 普通自動車であるもの | 年額 | 一万五千百円 | ||
| （２） 自家用 | ||||
| （ｉ） 小型自動車であるもの | 年額 | 一万二百円 | ||
| （ｉｉ） 普通自動車であるもの | 年額 | 二万六百円 | ||
| ニ 被けん引自動車 | ||||
| （１） 営業用 | ||||
| （ｉ） 小型自動車であるもの | 年額 | 三千九百円 | ||
| （ｉｉ） 普通自動車であるもので最大積載量が八トン以下のもの | 年額 | 七千五百円 | ||
| （ｉｉｉ） 普通自動車であるもので最大積載量が八トンを超えるもの | 年額 | 七千五百円に最大積載量が八トンを超える部分一トンまでごとに三千八百円を加算した額 | ||
| （２） 自家用 | ||||
| （ｉ） 小型自動車であるもの | 年額 | 五千三百円 | ||
| （ｉｉ） 普通自動車であるもので最大積載量が八トン以下のもの | 年額 | 一万二百円 | ||
| （ｉｉｉ） 普通自動車であるもので最大積載量が八トンを超えるもの | 年額 | 一万二百円に最大積載量が八トンを超える部分一トンまでごとに五千百円を加算した額 | ||
| 三 バス（三輪の小型自動車であるものを除く。以下この号において同じ。） | ||||
| イ 営業用 | ||||
| （１） 一般乗合用バス（道路運送法（昭和二十六年法律第百八十三号）第五条第一項第三号に規定する路線定期運行の用に供するバスをいう。（２）において同じ。） | ||||
| （ｉ） 乗車定員が三十人以下のもの | 年額 | 一万二千円 | ||
| （ｉｉ） 乗車定員が三十人を超え、四十人以下のもの | 年額 | 一万四千五百円 | ||
| （ｉｉｉ） 乗車定員が四十人を超え、五十人以下のもの | 年額 | 一万七千五百円 | ||
| （ｉｖ） 乗車定員が五十人を超え、六十人以下のもの | 年額 | 二万円 | ||
| （ｖ） 乗車定員が六十人を超え、七十人以下のもの | 年額 | 二万二千五百円 | ||
| （ｖｉ） 乗車定員が七十人を超え、八十人以下のもの | 年額 | 二万五千五百円 | ||
| （ｖｉｉ） 乗車定員が八十人を超えるもの | 年額 | 二万九千円 | ||
| （２） 一般乗合用バス以外のバス | ||||
| （ｉ） 乗車定員が三十人以下のもの | 年額 | 二万六千五百円 | ||
| （ｉｉ） 乗車定員が三十人を超え、四十人以下のもの | 年額 | 三万二千円 | ||
| （ｉｉｉ） 乗車定員が四十人を超え、五十人以下のもの | 年額 | 三万八千円 | ||
| （ｉｖ） 乗車定員が五十人を超え、六十人以下のもの | 年額 | 四万四千円 | ||
| （ｖ） 乗車定員が六十人を超え、七十人以下のもの | 年額 | 五万五百円 | ||
| （ｖｉ） 乗車定員が七十人を超え、八十人以下のもの | 年額 | 五万七千円 | ||
| （ｖｉｉ） 乗車定員が八十人を超えるもの | 年額 | 六万四千円 | ||
| ロ 自家用 | ||||
| （１） 乗車定員が三十人以下のもの | 年額 | 三万三千円 | ||
| （２） 乗車定員が三十人を超え、四十人以下のもの | 年額 | 四万千円 | ||
| （３） 乗車定員が四十人を超え、五十人以下のもの | 年額 | 四万九千円 | ||
| （４） 乗車定員が五十人を超え、六十人以下のもの | 年額 | 五万七千円 | ||
| （５） 乗車定員が六十人を超え、七十人以下のもの | 年額 | 六万五千五百円 | ||
| （６） 乗車定員が七十人を超え、八十人以下のもの | 年額 | 七万四千円 | ||
| （７） 乗車定員が八十人を超えるもの | 年額 | 八万三千円 | ||
| 四 三輪の小型自動車 | ||||
| イ 営業用 | 年額 | 四千五百円 | ||
| ロ 自家用 | 年額 | 六千円 | ||
Notwithstanding the provisions of paragraph (1) (limited to the part pertaining to item (ii)), the standard tax rate of automobile tax imposed on those, among the motor vehicles set forth in item (ii) of that paragraph, with a maximum passenger capacity of four or more persons is the amount obtained by adding to the amount specified in that item the amount specified in each of the following items for the category set forth in that item.
Commercial use
営業用
Those with a total displacement of 1 liter or less: 3,700 yen;
総排気量が一リットル以下のもの 三千七百円
Those with a total displacement exceeding 1 liter and not exceeding 1.5 liters: 4,700 yen;
総排気量が一リットルを超え、一・五リットル以下のもの 四千七百円
Those with a total displacement exceeding 1.5 liters: 6,300 yen;
総排気量が一・五リットルを超えるもの 六千三百円
Private use
自家用
Those with a total displacement of one liter or less: 5,200 yen;
総排気量が一リットル以下のもの 五千二百円
Those with a total displacement exceeding one liter and not exceeding 1.5 liters: 6,300 yen;
総排気量が一リットルを超え、一・五リットル以下のもの 六千三百円
Those with a total displacement exceeding 1.5 liters: 8,000 yen.
総排気量が一・五リットルを超えるもの 八千円
The standard tax rate of automobile tax imposed on motor vehicles whose principal storage location is in an area where it is recognized that, because of snowfall, motor vehicles ordinarily cannot be put into operation for a certain period is, notwithstanding the preceding two paragraphs, the rate obtained by multiplying the rates in the preceding two paragraphs by the respective ratios specified by Cabinet Order; provided, however, that those ratios may not be less than seven tenths.
Where a prefecture imposes automobile tax at a rate exceeding the standard tax rates provided for in the preceding three paragraphs, it may not impose it at a rate exceeding the rate obtained by multiplying each of the rates in the preceding three paragraphs by 1.5.
A prefecture may, for motor vehicles other than those listed in the items of paragraph (1) and for motor vehicles listed in the items of that paragraph that are difficult to classify under the categories of those items, set the rate of automobile tax by establishing categories, separately from the categories of the items of that paragraph, according to the specifications of motor vehicles, such as use, total displacement, rated output, maximum load capacity, seating capacity and others. In this case, it must ensure that the rates are not out of balance with the rates determined by applying the preceding paragraphs.
Read this with the articles around it
standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)