一a motor vehicle that uses electricity as its power source and does not have an internal combustion engine;

二the following natural gas motor vehicles (meaning motor vehicles that use exclusively combustible natural gas as the fuel for their internal combustion engine and that are specified by Order of the Ministry of Finance):

イout of motor vehicles with a gross vehicle weight of 3.5 tons or less, those that conform to the technical standards for safety, or for pollution prevention or other environmental conservation, relating to motor vehicle exhaust gas that have been set pursuant to the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 (referred to as "exhaust gas safety standards" hereinafter in this Article), which are specified by Order of the Ministry of Finance;

ロa motor vehicle with a gross vehicle weight exceeding 3.5 tons that conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2009 (or, for a motor vehicle with a gross vehicle weight exceeding 3.5 tons but not exceeding 12 tons, on or after October 1, 2010) that are specified by Order of the Ministry of Finance (referred to as the "2009 natural gas vehicle standards" in this item), and whose emissions of nitrogen oxides do not exceed nine-tenths of the nitrogen oxides value prescribed in the 2009 natural gas vehicle standards, and that is specified by Order of the Ministry of Finance.

三a hybrid electric motor vehicle (meaning a motor vehicle that has an internal combustion engine and also uses electricity or anything else specified by Order of the Ministry of Finance as a power source, and that, by being equipped with a function to recover waste energy, contributes to the control of emissions of motor vehicle exhaust gas prescribed in Article 2, paragraph (17) of the Air Pollution Control Act (Act No. 97 of 1968)) that is equipped with a function to charge the electricity it uses as a power source from an external source and is specified by Order of the Ministry of Finance;

四the following gasoline motor vehicles (meaning motor vehicles that use gasoline as the fuel for an internal combustion engine, excluding those that fall under the inspected motor vehicles listed in the preceding item; the same applies hereinafter in this Article):

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 gasoline light and medium-duty vehicle standards" in this Article), and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency prescribed in Article 151, item (i), (a) of the Act on Rationalization of Energy Use and Shift to Non-fossil Energy (Act No. 49 of 1979) (referred to as "energy consumption efficiency" in this Article and paragraph (2) of the following Article) is equal to or more than the value obtained by multiplying by 105 percent the energy consumption efficiency specified by Order of the Ministry of Finance in consideration of the matters that are to serve as the criteria for judgment for manufacturers, etc. of energy consuming equipment, etc. established under the provisions of Article 149, paragraph (1) of that Act (referred to as the "standard energy consumption efficiency" in this item and item (vi), (d), 2.) that has been established as that to be applied in each fiscal year from fiscal 2030 onward (referred to as the "fiscal 2030 standard energy consumption efficiency" in this Article), and is equal to or more than the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2020 onward (referred to as the "fiscal 2020 standard energy consumption efficiency" in this Article).

ロa bus with a gross vehicle weight of 3.5 tons or less (meaning a motor vehicle used exclusively for the carriage of persons, other than a passenger motor vehicle; the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.

ハa freight motor vehicle with a gross vehicle weight of 3.5 tons or less (meaning a motor vehicle used for the carriage of goods; the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying by 105 percent (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, by 115 percent) the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2022 onward (referred to as the "fiscal 2022 standard energy consumption efficiency" in this Article).

五a petroleum gas motor vehicle (meaning a passenger motor vehicle that uses liquefied petroleum gas as the fuel for an internal combustion engine, excluding one that falls under the inspected motor vehicles listed in item (iii); the same applies hereinafter in this Article) that falls under both of the following and is specified by Order of the Ministry of Finance:

イit conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 petroleum gas light and medium-duty vehicle standards" in this Article), and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;

ロits energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 105 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

六the following light oil motor vehicles (meaning motor vehicles that use light oil as the fuel for an internal combustion engine, excluding those that fall under the inspected motor vehicles listed in item (iii); the same applies hereinafter in this Article):

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2018 that are specified by Order of the Ministry of Finance (referred to as the "2018 light oil light and medium-duty vehicle standards" in this Article);

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 105 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

ロa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.

ハa freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 105 percent.

ニa bus or freight motor vehicle with a gross vehicle weight exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the exhaust gas safety standards established under the provisions of Article 41, paragraph (1) of the Road Transport Vehicle Act as standards to be applied on or after October 1, 2016 that are specified by Order of the Ministry of Finance (referred to as the "2016 light oil heavy-duty vehicle standards" in paragraph (3), item (iii), (d), 1.);

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying by 105 percent the standard energy consumption efficiency that has been established as that to be applied in each fiscal year from fiscal 2025 onward (referred to as the "fiscal 2025 standard energy consumption efficiency" in paragraph (3), item (iii), (d), 2.).

一the following gasoline motor vehicles:

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

ロa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.

ハa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 75 percent.

ニa freight motor vehicle with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 110 percent).

ホa freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 105 percent.

二a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

イit conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;

ロits energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

三the following light oil motor vehicles:

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2030 standard energy consumption efficiency, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

ロa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.

ハa freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.

一the following gasoline motor vehicles:

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

ロa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.

ハa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 70 percent.

ニa freight motor vehicle with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 95 percent (or, for a motor vehicle with a gross vehicle weight of 2.5 tons or less, by 105 percent).

ホa freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.

二a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

イit conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;

ロits energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

三the following light oil motor vehicles:

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 95 percent, and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

ロa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.

ハa freight motor vehicle with a gross vehicle weight exceeding 2.5 tons but not exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 light oil light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2022 standard energy consumption efficiency by 95 percent.

ニa bus or freight motor vehicle with a gross vehicle weight exceeding 3.5 tons that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2016 light oil heavy-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2025 standard energy consumption efficiency.

一the following gasoline motor vehicles:

イa passenger motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

ロa bus with a gross vehicle weight of 3.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed three-quarters of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 65 percent.

ハa freight motor vehicle with a gross vehicle weight of 2.5 tons or less that falls under both of the following and is specified by Order of the Ministry of Finance:

（１）it conforms to the 2018 gasoline light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 gasoline light and medium-duty vehicle standards;

（２）its energy consumption efficiency is equal to or more than the fiscal 2022 standard energy consumption efficiency.

二a petroleum gas motor vehicle that falls under both of the following and is specified by Order of the Ministry of Finance:

イit conforms to the 2018 petroleum gas light and medium-duty vehicle standards, and its emissions of nitrogen oxides do not exceed one-half of the nitrogen oxides value prescribed in the 2018 petroleum gas light and medium-duty vehicle standards;

ロits energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.

三a light oil motor vehicle (limited to a passenger motor vehicle) that falls under both of the following and is specified by Order of the Ministry of Finance:

イit conforms to the 2018 light oil light and medium-duty vehicle standards;

ロits energy consumption efficiency is equal to or more than the value obtained by multiplying the fiscal 2030 standard energy consumption efficiency by 85 percent (or, until April 30, 2027, by 80 percent), and is equal to or more than the fiscal 2020 standard energy consumption efficiency.