Supplementary Provisions, Article 12-3Special Provisions on the Tax Rate of Automobile Tax

一gasoline vehicles (meaning motor vehicles that use gasoline as fuel for internal combustion engines; the same applies in paragraph (3), item (i)) or petroleum gas vehicles (meaning motor vehicles that use liquefied petroleum gas as fuel for internal combustion engines, excluding those falling under plug-in hybrid vehicles (meaning, among hybrid electric vehicles, those equipped with a function of charging from outside the electricity used as a power source, as specified by Order of the Ministry of Internal Affairs and Communications; the same applies in the following item, paragraph (2), item (iii) and paragraph (3), item (i)); the same applies in paragraph (3), item (ii)) that received, on or before March 31, 2015, the first new registration prescribed in Article 7, paragraph (1) of the Road Transport Vehicle Act (hereinafter in this Article and paragraph (1) of the following Article referred to as "first new registration"): the fiscal year that includes the day on which 14 years have elapsed counting from the day of the first new registration;

二light oil motor vehicles (meaning motor vehicles that use light oil as fuel for internal combustion engines, excluding those falling under plug-in hybrid vehicles; the same applies in paragraph (3), item (iii)) and other motor vehicles, other than those listed in the preceding item, that received the first new registration on or before March 31, 2017: the fiscal year that includes the day on which 12 years have elapsed counting from the day of the first new registration.

一electric vehicles;

二among natural gas vehicles, those that conform to the technical standards for safety or for the prevention of pollution or other environmental conservation relating to motor vehicle exhaust gas (hereinafter in this item and each item of the following paragraph referred to as "exhaust gas safety standards") specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or those that conform to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to paragraph (1) of that Article as to be applied on or after October 1, 2009 (October 1, 2010 for a natural gas vehicle whose gross vehicle weight prescribed in Article 40, item (iii) of that Act exceeds 3.5 tons and is 12 tons or less) (hereinafter in this item referred to as the "2009 natural gas vehicle standards") and whose nitrogen oxides emissions do not exceed 9/10 of the value for nitrogen oxides set by the 2009 natural gas vehicle standards, and that are specified by Order of the Ministry of Internal Affairs and Communications;

三plug-in hybrid vehicles.

一gasoline vehicles (excluding those that fall under plug-in hybrid vehicles) whose nitrogen oxides emissions do not exceed 1/2 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed 1/4 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2005, and whose energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (hereinafter in this paragraph and Article 12-5, paragraph (1) of the Supplementary Provisions referred to as "energy consumption efficiency") is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency (meaning the energy consumption efficiency specified by Order of the Ministry of Internal Affairs and Communications in consideration of the matters to serve as the criteria for judgment of manufacturers of energy-consuming equipment, etc. established pursuant to Article 149, paragraph (1) of that Act (hereinafter in this item referred to as the "benchmark energy consumption efficiency") that has been established as to be applied in each fiscal year from fiscal 2030 onward; referred to in the following item and item (iii) as the "fiscal 2030 standard energy consumption efficiency") or more and is the benchmark energy consumption efficiency that has been established as to be applied in each fiscal year from fiscal 2020 onward (referred to in the following item and item (iii) as the "fiscal 2020 standard energy consumption efficiency") or more, and that are specified by Order of the Ministry of Internal Affairs and Communications;

二petroleum gas motor vehicles whose nitrogen oxides emissions do not exceed 1/2 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or whose nitrogen oxides emissions do not exceed 1/4 of the value for nitrogen oxides set by the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2005, and whose energy consumption efficiency is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency or more and is the fiscal 2020 standard energy consumption efficiency or more, and that are specified by Order of the Ministry of Internal Affairs and Communications;

三light oil motor vehicles that conform to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to Article 41, paragraph (1) of the Road Transport Vehicle Act as to be applied on or after October 1, 2018, or to the exhaust gas safety standards specified by Order of the Ministry of Internal Affairs and Communications, established pursuant to that paragraph as to be applied on or after October 1, 2009, and whose energy consumption efficiency is the number obtained by multiplying 90/100 by the fiscal 2030 standard energy consumption efficiency or more and is the fiscal 2020 standard energy consumption efficiency or more, and that are specified by Order of the Ministry of Internal Affairs and Communications.