Act on Special Measures Concerning Taxation

The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc.) that receive an issuance, etc. of a motor vehicle inspection certificate on or after the first day of the month preceding the month in which 18 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of a motor vehicle inspection certificate on or after May 1, 2012, is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and paragraph (1) of the preceding Article, for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).

motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:

motor vehicles for which the period of validity of the motor vehicle inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the motor vehicle inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):

motor vehicles other than those listed in (2) and (3):

those with a gross vehicle weight of 1 ton or less: 5,600 yen;

those with a gross vehicle weight exceeding 1 ton: 5,600 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 5,600 yen;

two-wheeled small-sized motor vehicles: 3,400 yen;

motor vehicles other than those listed in (a):

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

those with a vehicle weight of 0.5 tons or less: 2,800 yen;

those with a vehicle weight exceeding 0.5 tons: 2,800 yen for each 0.5 tons of vehicle weight or fraction thereof;

motor vehicles other than those listed in (1), (3) and (4):

those with a gross vehicle weight of 1 ton or less: 2,800 yen;

those with a gross vehicle weight exceeding 1 ton: 2,800 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 2,800 yen;

two-wheeled small-sized motor vehicles: 1,700 yen;

motor vehicles other than those listed in the preceding item:

motor vehicles for which the period of validity of the motor vehicle inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the motor vehicle inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

those with a vehicle weight of 0.5 tons or less: 12,600 yen;

those with a vehicle weight exceeding 0.5 tons: 12,600 yen for each 0.5 tons of vehicle weight or fraction thereof;

motor vehicles other than those listed in (1), (3) and (4):

those with a gross vehicle weight of 1 ton or less: 12,600 yen;

those with a gross vehicle weight exceeding 1 ton: 12,600 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 8,800 yen;

two-wheeled small-sized motor vehicles: 5,000 yen;

motor vehicles other than those listed in (a):

passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):

those with a vehicle weight of 0.5 tons or less: 6,300 yen;

those with a vehicle weight exceeding 0.5 tons: 6,300 yen for each 0.5 tons of vehicle weight or fraction thereof;

motor vehicles other than those listed in (1), (3), (4) and (5):

those with a gross vehicle weight of 1 ton or less: 6,300 yen;

those with a gross vehicle weight exceeding 1 ton: 6,300 yen for each ton of gross vehicle weight or fraction thereof;

freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):

those with a gross vehicle weight of 1 ton or less: 4,400 yen;

those with a gross vehicle weight exceeding 1 ton: 4,400 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 4,400 yen;

two-wheeled small-sized motor vehicles: 2,500 yen.

Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.

The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding inspected motor vehicles to which the provisions of the preceding Article apply and tax-exempt vehicles, etc.) that receive an issuance, etc. of a motor vehicle inspection certificate on or after the first day of the month preceding the month in which 13 years elapse counting from the month that includes the day on which they first received registration under the provisions of Article 7, paragraph (1) of the Road Transport Vehicle Act or a designation of a vehicle number under the provisions of the second sentence of Article 60, paragraph (1) of that Act (or, for light motor vehicles and other inspected motor vehicles specified by Cabinet Order, the first day of the month specified by Cabinet Order), out of inspected motor vehicles that receive an issuance, etc. of a motor vehicle inspection certificate on or after April 1, 2016, is, notwithstanding the provisions of Article 7, paragraph (1) of the Motor Vehicle Tonnage Tax Act and the provisions of Article 90-11, paragraph (1), for the time being, the amount calculated per vehicle at the tax rates listed in the following items according to the categories of motor vehicles listed therein (or, for a motor vehicle relating to a temporary inspection prescribed in Article 63 of the Road Transport Vehicle Act, the amount obtained by multiplying that amount by 0.5).

motor vehicles used, for the businesses referred to below, by a person operating a motor vehicle transportation business prescribed in Article 2, paragraph (2) of the Road Transportation Act or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act:

motor vehicles for which the period of validity of the motor vehicle inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the motor vehicle inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):

motor vehicles other than those listed in (2) and (3):

those with a gross vehicle weight of 1 ton or less: 5,400 yen;

those with a gross vehicle weight exceeding 1 ton: 5,400 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 5,400 yen;

two-wheeled small-sized motor vehicles: 3,200 yen;

motor vehicles other than those listed in (a):

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

those with a vehicle weight of 0.5 tons or less: 2,700 yen;

those with a vehicle weight exceeding 0.5 tons: 2,700 yen for each 0.5 tons of vehicle weight or fraction thereof;

motor vehicles other than those listed in (1), (3) and (4):

those with a gross vehicle weight of 1 ton or less: 2,700 yen;

those with a gross vehicle weight exceeding 1 ton: 2,700 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 2,700 yen;

two-wheeled small-sized motor vehicles: 1,600 yen;

motor vehicles other than those listed in the preceding item:

motor vehicles for which the period of validity of the motor vehicle inspection certificate is set at two years (excluding motor vehicles for which the period of validity of the motor vehicle inspection certificate is shortened pursuant to the provisions of Article 61, paragraph (3) of the Road Transport Vehicle Act):

passenger motor vehicles (excluding the motor vehicles listed in (3) and (4)):

those with a vehicle weight of 0.5 tons or less: 11,400 yen;

those with a vehicle weight exceeding 0.5 tons: 11,400 yen for each 0.5 tons of vehicle weight or fraction thereof;

motor vehicles other than those listed in (1), (3) and (4):

those with a gross vehicle weight of 1 ton or less: 11,400 yen;

those with a gross vehicle weight exceeding 1 ton: 11,400 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 8,200 yen;

two-wheeled small-sized motor vehicles: 4,600 yen;

motor vehicles other than those listed in (a):

passenger motor vehicles (excluding the motor vehicles listed in (4) and (5)):

those with a vehicle weight of 0.5 tons or less: 5,700 yen;

those with a vehicle weight exceeding 0.5 tons: 5,700 yen for each 0.5 tons of vehicle weight or fraction thereof;

motor vehicles other than those listed in (1), (3), (4) and (5):

those with a gross vehicle weight of 1 ton or less: 5,700 yen;

those with a gross vehicle weight exceeding 1 ton: 5,700 yen for each ton of gross vehicle weight or fraction thereof;

freight motor vehicles with a gross vehicle weight of 2.5 tons or less (excluding the motor vehicles listed in (4) and (5)):

those with a gross vehicle weight of 1 ton or less: 4,100 yen;

those with a gross vehicle weight exceeding 1 ton: 4,100 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 4,100 yen;

two-wheeled small-sized motor vehicles: 2,300 yen.

Necessary matters concerning the calculation of the vehicle weight and gross vehicle weight referred to in the preceding paragraph are as provided in Article 7, paragraph (3) of the Motor Vehicle Tonnage Tax Act.