Light motor vehicle tax

Payee

Those who own one of the following as of April 1

scooters
bike
軽四
Small special
Agricultural automobiles (tractors etc.)

Change in tax amount from taxation in Heisei 28

With regard to the greening special exemption applied from the taxation of the fiscal year of FY2008, the special measure has been extended for one year. As a result, the following vehicles registered under the new car registration from April 1, 2008 to March 31, 2014 will apply. (Each fuel efficiency standards achievement status is stated in the remarks column of the automobile visa.)

	Target vehicle	Contents
Light passenger car	Electric vehicles and others (10% reduction in emissions in 2009)	Reduce tax rate by approximately 75%
	Achieved 75% reduction in emissions standards in 2005 and achieved the FY2003 fuel efficiency standard + 20%	Reduce tax rate by approximately 50%
	Achieved 75% reduction in emissions standards in 2005 and vehicles that meet the FY2003 Fuel Economy Standards	Reduce tax rate by approximately 25%
Light truck	Electric vehicles and others (10% reduction in emissions in 2009)	Reduce tax rate by approximately 75%
	Achieved 75% reduction in exhaust emissions standards in 2005 and achieved fuel efficiency standards for FY2005 + 35%	Reduce tax rate by approximately 50%
	Achieved 75% reduction in exhaust emissions standards in 2005 and achieved fuel efficiency standards for FY2005 + 15%	Reduce tax rate by approximately 25%

Car model		Standard tax rate (Newly registered vehicle after April 1, 2008)	75% reduction	50% reduction	25% reduction
Four wheel ride	Private use	¥ 10,800	¥ 2,700	5,400 yen	¥ 8,100
Four wheel ride	For business use	¥ 6,900	¥ 1,800	¥ 3,500	5,200 yen
四輪貨物	Private use	5,000 yen	1,300 yen	¥ 2,500	¥ 3,800
四輪貨物	For business use	¥ 3,800	¥ 1,000	¥ 1,900	¥ 2,900
Three wheels		3,900 yen	¥ 1,000	¥ 2000	3,000 yen

Tax change from taxation in Heisei 28

By the revision of local tax law etc., the tax amount has changed from the taxation in Heisei 28 fiscal year.
For the following vehicles, the new tax will be applied.

Car model	Total displacement	Old tax amount	New Tax Amount
Motorized bicycle	50 cc or less	¥ 1,000	¥ 2000
	50 cc or more and 90 cc or less	1,200 yen	¥ 2000
	90 cc or more and 125 cc or less	¥ 1,600	¥ 2,400
	Minicar	¥ 2,500	¥ 3,700
Small car	Two wheels (over 250 cc)	4,000 yen	6,000 yen
Mini car	Two wheels	¥ 2,400	3,600 yen
Small Special Vehicle	For agriculture	¥ 1,600	¥ 2,400
Small Special Vehicle	Other	4,700 yen	¥ 5,900

For the following vehicles, the new tax rate will be applied depending on the conditions.

		Current tax rate	New tax rate	New tax rate by heavy section
		Registered vehicles and vehicles newly registered before March 31, 2015	Vehicle that newly registered with new car after April 1, 2015	As of the base date (April 1 of each year) after April 1, 28, vehicles that have been 13 years old since the new registration with new cars (light motor vehicle taxes after the 14th year)
Four wheel ride	Private use	¥ 7,200	¥ 10,800	12,900 yen
Four wheel ride	For business use	¥ 5,500	¥ 6,900	¥ 8,200
四輪貨物	Private use	4,000 yen	5,000 yen	6,000 yen
四輪貨物	For business use	3,000 yen	¥ 3,800	4,500 yen
Three wheels		3,100 yen	3,900 yen	4,600 yen

The payment form for light motor vehicle tax is being paid at the convenience store nationwide from the taxable amount of Heisei 20 fiscal year.
However, payment forms for which bar codes are not printed, payment forms with bar code portions dirty, etc. can not be handled at convenience stores. Please pay at financial institution or office window.
Payment at convenience stores can be handled until the end of May the year following the taxed year. After that date you will not be able to pay by convenience store, so please pay at financial institution or office window.

Inquiries regarding information on this page

Niseko Town Hall: TEL:0136-44-2121; FAX:0136-44-3500