The standard tax rate for light motor vehicle tax imposed on the light motor vehicles, etc. set forth in the following items is, per vehicle, the amount specified in the relevant item.
| (i) Motorized bicycles | ||
| (a) Those with a total displacement of 0.05 liters or less or a rated output of 0.6 kilowatts or less (excluding those listed in (c) and (e)) | Annual amount: 2,000 yen | |
| (b) Two-wheeled vehicles with a total displacement exceeding 0.05 liters but not exceeding 0.09 liters (excluding those listed in (c)), or a rated output exceeding 0.6 kilowatts but not exceeding 0.8 kilowatts | Annual amount: 2,000 yen | |
| (c) Two-wheeled vehicles with a total displacement of 0.125 liters or less and a maximum output of 4.0 kilowatts or less | Annual amount: 2,000 yen | |
| (d) Two-wheeled vehicles with a total displacement exceeding 0.09 liters (excluding those listed in (c)) or a rated output exceeding 0.8 kilowatts | Annual amount: 2,400 yen | |
| (e) Those with three or more wheels (excluding those specified by Order of the Ministry of Internal Affairs and Communications) with a total displacement exceeding 0.02 liters or a rated output exceeding 0.25 kilowatts | Annual amount: 3,700 yen | |
| (ii) Light motor vehicles and special small motor vehicles | ||
| (a) Two-wheeled vehicles (including those with sidecars) | Annual amount: 3,600 yen | |
| (b) Three-wheeled vehicles | Annual amount: 3,900 yen | |
| (c) Vehicles with four or more wheels | ||
| (1) Passenger vehicles | ||
| (i) For commercial use | Annual amount: 6,900 yen | |
| (ii) For private use | Annual amount: 10,800 yen | |
| (2) Cargo vehicles | ||
| (i) For commercial use | Annual amount: 3,800 yen | |
| (ii) For private use | Annual amount: 5,000 yen | |
| (iii) Two-wheeled small-sized motor vehicles | Annual amount: 6,000 yen | |
次の各号に掲げる軽自動車等に対して課する軽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 原動機付自転車 | ||
| イ 総排気量が〇・〇五リットル以下のもの又は定格出力が〇・六キロワット以下のもの（ハ及びホに掲げるものを除く。） | 年額 二千円 | |
| ロ 二輪のもので、総排気量が〇・〇五リットルを超え、〇・〇九リットル以下のもの（ハに掲げるものを除く。）又は定格出力が〇・六キロワットを超え、〇・八キロワット以下のもの | 年額 二千円 | |
| ハ 二輪のもので、総排気量が〇・一二五リットル以下かつ最高出力が四・〇キロワット以下のもの | 年額 二千円 | |
| ニ 二輪のもので、総排気量が〇・〇九リットルを超えるもの（ハに掲げるものを除く。）又は定格出力が〇・八キロワットを超えるもの | 年額 二千四百円 | |
| ホ 三輪以上のもの（総務省令で定めるものを除く。）で、総排気量が〇・〇二リットルを超えるもの又は定格出力が〇・二五キロワットを超えるもの | 年額 三千七百円 | |
| 二 軽自動車及び小型特殊自動車 | ||
| イ 二輪のもの（側車付のものを含む。） | 年額 三千六百円 | |
| ロ 三輪のもの | 年額 三千九百円 | |
| ハ 四輪以上のもの | ||
| （１） 乗用のもの | ||
| （ｉ） 営業用 | 年額 六千九百円 | |
| （ｉｉ） 自家用 | 年額 一万八百円 | |
| （２） 貨物用のもの | ||
| （ｉ） 営業用 | 年額 三千八百円 | |
| （ｉｉ） 自家用 | 年額 五千円 | |
| 三 二輪の小型自動車 | 年額 六千円 | |
When a municipality imposes light motor vehicle tax at a tax rate exceeding the standard tax rate prescribed in the preceding paragraph, it may not impose it at a tax rate exceeding the rate obtained by multiplying each of the tax rates in the items of that paragraph by 1.5.
A municipality may, with respect to light motor vehicles, etc. other than the light motor vehicles, etc. set forth in the items of paragraph (1), and with respect to those, among the light motor vehicles and special small motor vehicles set forth in item (ii) of that paragraph, such as three-wheeled special small motor vehicles for agricultural work, for which it is difficult to follow the classification of that item, establish classifications, separate from the classifications in the items of that paragraph, by specifications of light motor vehicles, etc. such as use, total displacement and rated output, and determine the tax rate of light motor vehicle tax. In this case, it must ensure that the rates are not out of balance with the tax rates determined by applying the preceding two paragraphs.
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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