Act on Special Measures Concerning Taxation

In this Section, the terms "motor vehicle", "inspected motor vehicle", "issuance, etc. of a motor vehicle inspection certificate" or "notified light motor vehicle", or "passenger motor vehicle", "vehicle weight" or "gross vehicle weight" mean, respectively, the motor vehicle, inspected motor vehicle, issuance, etc. of a motor vehicle inspection certificate or notified light motor vehicle, or the passenger motor vehicle, vehicle weight or gross vehicle weight, prescribed in Article 2, paragraph (1) or Article 7, paragraph (2) of the Motor Vehicle Tonnage Tax Act.

In this Section (excluding Article 90-12), the term "freight motor vehicle" means a motor vehicle used for the transportation of freight that is specified by Cabinet Order.

The distinction between small-sized motor vehicles and light motor vehicles prescribed in this Section is as provided in Article 3 of the Road Transport Vehicle Act.

The amount of motor vehicle tonnage tax on inspected motor vehicles (excluding tax-exempt vehicles, etc. (meaning the inspected motor vehicles listed in the items of Article 90-12, paragraphs (1) through (4) and inspected motor vehicles specified by Cabinet Order as those whose degree of environmental load from energy consumption is equivalent to that of those inspected motor vehicles; the same applies in paragraph (1) of the following Article, Article 90-11-3, paragraph (1), and Article 90-12-2, paragraphs (1) and (2))) and notified light motor vehicles that receive an issuance, etc. of a motor vehicle inspection certificate or a designation of a vehicle number (meaning the designation of a vehicle number prescribed in Article 2, paragraph (1), item (iii) of the Motor Vehicle Tonnage Tax Act) on or after May 1, 2012 is, notwithstanding the provisions of Article 7, paragraph (1) of that Act, 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 (Act No. 183 of 1951) or a type II consigned freight forwarding business prescribed in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989):

out of inspected motor vehicles, two-wheeled small-sized motor vehicles for which the period of validity of the motor vehicle inspection certificate is set at three 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): 4,500 yen;

out of inspected motor vehicles, those 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) and those for which the period of validity of the motor vehicle inspection certificate is set at three years and is shortened pursuant to the provisions of that paragraph (excluding motor vehicles for which the period of validity of the motor vehicle inspection certificate is shortened to less than two years):

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

those with a gross vehicle weight of 1 ton or less: 5,200 yen;

those with a gross vehicle weight exceeding 1 ton: 5,200 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 5,200 yen;

two-wheeled small-sized motor vehicles: 3,000 yen;

out of inspected motor vehicles, those other than the motor vehicles listed in (a) and (b):

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

those with a vehicle weight of 0.5 tons or less: 2,600 yen;

those with a vehicle weight exceeding 0.5 tons: 2,600 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: 2,600 yen;

those with a gross vehicle weight exceeding 1 ton: 2,600 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 2,600 yen;

two-wheeled small-sized motor vehicles: 1,500 yen;

notified light motor vehicles:

light motor vehicles other than those listed in (2): 7,800 yen;

two-wheeled light motor vehicles: 4,100 yen;

motor vehicles other than those listed in the preceding item:

out of inspected motor vehicles, those for which the period of validity of the motor vehicle inspection certificate is set at three 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 (2) and (3)):

those with a vehicle weight of 0.5 tons or less: 12,300 yen;

those with a vehicle weight exceeding 0.5 tons: 12,300 yen for each 0.5 tons of vehicle weight or fraction thereof;

light motor vehicles: 9,900 yen;

two-wheeled small-sized motor vehicles: 5,700 yen;

out of inspected motor vehicles, those 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) and those for which the period of validity of the motor vehicle inspection certificate is set at three years and is shortened pursuant to the provisions of that paragraph (excluding motor vehicles for which the period of validity of the motor vehicle inspection certificate is shortened to less than two years):

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

those with a vehicle weight of 0.5 tons or less: 8,200 yen;

those with a vehicle weight exceeding 0.5 tons: 8,200 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: 8,200 yen;

those with a gross vehicle weight exceeding 1 ton: 8,200 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: 6,600 yen;

those with a gross vehicle weight exceeding 1 ton: 6,600 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 6,600 yen;

two-wheeled small-sized motor vehicles: 3,800 yen;

out of inspected motor vehicles, those other than the motor vehicles listed in (a) and (b):

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

those with a vehicle weight of 0.5 tons or less: 4,100 yen;

those with a vehicle weight exceeding 0.5 tons: 4,100 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: 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;

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: 3,300 yen;

those with a gross vehicle weight exceeding 1 ton: 3,300 yen for each ton of gross vehicle weight or fraction thereof;

light motor vehicles: 3,300 yen;

two-wheeled small-sized motor vehicles: 1,900 yen;

notified light motor vehicles:

light motor vehicles other than those listed in (2): 9,900 yen;

two-wheeled light motor vehicles: 4,900 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.