# 地方税法 / Local Tax Act — 第四百四十八条 (Article 448)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四百四十八条 (Article 448)（軽自動車税の標準税率） — address `art-448`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-448
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-448
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第四百四十八条（軽自動車税の標準税率） — Standard Tax Rate for Light Motor Vehicle Tax
caption: machine translation, not official
art-448 · https://japanlaw.org/en/local-tax-act/art-448 · https://japanlaw.org/l/325AC0000000226/art-448
**第一項** 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
art-448/par-1 · https://japanlaw.org/en/local-tax-act/art-448/par-1 · https://japanlaw.org/l/325AC0000000226/art-448/par-1
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
machine translation, not official
**第二項** 市町村は、前項に定める標準税率を超える税率で軽自動車税を課する場合には、同項各号の税率に、それぞれ一・五を乗じて得た率を超える税率で課することができない。
art-448/par-2 · https://japanlaw.org/en/local-tax-act/art-448/par-2 · https://japanlaw.org/l/325AC0000000226/art-448/par-2
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.
machine translation, not official
**第三項** 市町村は、第一項各号に掲げる軽自動車等以外の軽自動車等及び同項第二号に掲げる軽自動車及び小型特殊自動車のうち三輪の小型特殊自動車で農耕作業用のものその他の同号の区分により難いものについては、同項各号の区分とは別に、用途、総排気量、定格出力その他の軽自動車等の諸元により区分を設けて、軽自動車税の税率を定めることができる。この場合においては、前二項の規定を適用して定められる税率と均衡を失しないようにしなければならない。
art-448/par-3 · https://japanlaw.org/en/local-tax-act/art-448/par-3 · https://japanlaw.org/l/325AC0000000226/art-448/par-3
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.
machine translation, not official
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## Cites
- art-448/par-2: 前項 → 地方税法 第四百四十八条第一項 (Article 448, paragraph (1)), art-448/par-1 — https://japanlaw.org/en/local-tax-act/art-448/par-1 · https://japanlaw.org/l/325AC0000000226/art-448/par-1
- art-448/par-3: 第一項 → 地方税法 第四百四十八条第一項 (Article 448, paragraph (1)), art-448/par-1 — https://japanlaw.org/en/local-tax-act/art-448/par-1 · https://japanlaw.org/l/325AC0000000226/art-448/par-1
- art-448/par-3: 前二項 → 地方税法 第四百四十八条第二項 (Article 448, paragraph (2)), art-448/par-2 — https://japanlaw.org/en/local-tax-act/art-448/par-2 · https://japanlaw.org/l/325AC0000000226/art-448/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 第四百四十八条第二項（軽自動車税の標準税率） — https://japanlaw.org/en/local-tax-act/art-448/par-2 · https://japanlaw.org/l/325AC0000000226/art-448/par-2
- 地方税法 第四百四十八条第三項（軽自動車税の標準税率） — https://japanlaw.org/en/local-tax-act/art-448/par-3 · https://japanlaw.org/l/325AC0000000226/art-448/par-3
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-176, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27