Supplementary Provisions, Article 30Special Provisions on Tax Rates of Light Motor Vehicle Tax

②With regard to the application of Article 448, paragraph (1) to the following light motor vehicles with three or more wheels, where such a light motor vehicle receives its first vehicle number assignment during the period from April 1, 2025 until March 31, 2028, the phrases set forth in the middle column of the following table that appear in the provisions of that paragraph set forth in the left-hand column of the same table are, solely for light motor vehicle tax for the fiscal year following the fiscal year that includes the day on which it received that first vehicle number assignment, deemed to be the phrases set forth in the corresponding right-hand column of the same table.

③With regard to the application of Article 448, paragraph (1) to gasoline light motor vehicles with three or more wheels (meaning light motor vehicles that use gasoline as fuel for the internal combustion engine; the same applies hereinafter in this paragraph) (limited to those for commercial use as passenger vehicles) whose nitrogen oxides emissions do not exceed one-half of the nitrogen oxides value prescribed in the exhaust gas safety standards, specified by Order of the Ministry of Internal Affairs and Communications, established under 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 one-quarter of the nitrogen oxides value prescribed in the exhaust gas safety standards, specified by Order of the Ministry of Internal Affairs and Communications, established under paragraph (1) of that Article 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 paragraph (1) of the following Article referred to as "energy consumption efficiency") is not less than the figure obtained by multiplying by 90 percent 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 the judgment of energy-consuming equipment manufacturers, etc. established under Article 149, paragraph (1) of that Act (hereinafter in this paragraph referred to as "benchmark energy consumption efficiency"), that has been established to be applied in each fiscal year from fiscal 2030 onward, and is not less than the benchmark energy consumption efficiency that has been established to be applied in each fiscal year from fiscal 2020 onward, as specified by Order of the Ministry of Internal Affairs and Communications, where such a gasoline light motor vehicle receives its first vehicle number assignment during the period from April 1, 2025 until March 31, 2026, solely for light motor vehicle tax for fiscal 2026, the phrase "3,900 yen" in Article 448, paragraph (1), item (ii), (b) is deemed to be replaced with "2,000 yen" and the phrase "6,900 yen" in item (ii), (c), (1), (i) of that paragraph is deemed to be replaced with "3,500 yen".