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Light vehicle tax

Published 2016 years 11 month 01 Date

Last updated 2016 years 11 month 14 Date

Light car tax, Moped, small special vehicles, mini-cars and two-wheeled compact cars (called these mini-cars and the like.) Is a tax on those who own or use.

Taxable person

Every year the owner or user, such as of April 1, light car

Delivery method

Please be paid by the tax notice, which arrived from the office. (Delivery deadline is the end of May.) If account transfer, you are requested to check the balance so as not to transfer impossible. (Transfer date is the end of May. Re-transfer date is 15th of the following month, in the case of weekends and public holidays next business day.)

In addition, light vehicle tax, unlike the automobile tax, there is no monthly installments tax system. Thus it would be taxed in the April 1, the current owner or user, the year worth of tax be scrapped, such as April 2 and later will be asked to pay the full amount.

Tax of light vehicle tax

With the revision of the local tax laws, it changes the tax of light vehicle tax depending on the type of vehicle from the 2016 fiscal year.

Bicycle with motive, small special motor vehicle, two-wheeled mini-car, two-wheeled small car of

Heisei 27 fiscal year

From the 2016 fiscal year

Motorized Bicycle

Following total emission 50CC

1,000 yen

2,000 yen

Following total emission 50CC ultra-90CC

1,200 yen

2,000 yen

Following total emission 90CC ultra-125CC

1,600 yen

2,400 yen

Minicar (following total emission 20CC ultra-50CC)

2,500 yen

3,700 yen

Small special motor vehicle

Farming work vehicle

1,600 yen

2,400 yen


4,700 yen

5,900 yen


2,400 yen

3,600 yen

Two wheels of light vehicles (less than the total emissions 125CC ultra-250CC)

2,400 yen

3,600 yen

Two-wheeled small car of the (total emission 250CC more)

4,000 yen

6,000 yen














Miwa, four-wheel or more of the light car (depending on the time of the first-time inspection ※ (1) changes in tax below.)

Car model distinction

Heisei 27 fiscal year

From the 2016 fiscal year

Heisei 27 years 3 month 31 Date vehicle registered to up to (new and used car)

The vehicle that received first-time inspection ※ (27) until March 3 years 31 month 1 date, to more than 13 year from the date of inspection

In the fiscal year 27 4 month 1 Date vehicle that received first-time inspection ※ (1) in later, to more than 13 year from the date of inspection

First-time inspection ※ (1) more than 13 year from vehicle ※ (2)

Three wheels
(660CC below)

3,100 yen

3,100 yen

3,900 yen

4,600 yen


Less than)


For business

3,000 yen

3,000 yen

3,800 yen

4,500 yen


4,000 yen

4,000 yen

5,000 yen

6,000 yen

For power

For business

5,500 yen

5,500 yen

6,900 yen

8,200 yen


7,200 yen

7,200 yen

10,800 yen

12,900 yen


















※ (1) and first-time inspection, called for the first time undergo inspection during which the vehicle is registered as a new car in the light car Association, are listed in the vehicle inspection certificate (vehicle inspection) as a "first-time inspection date."

※ (2) in 2016 fiscal year and later, a vehicle with more than 13 years from the date of receiving the first-time inspection, will change to a heavy tax rate, regardless of the registration date.

◎ is a heavy tax rate, in the exhaust gas and fuel consumption-performance since it was established from the point of view of tax greening and tax rate the heavier the burden on the environment is a large car (old car) tax rate of the automobile, the roughly 20% of the standard tax rate it has heavy imposed.

For greening special (light Division): Heisei during 28 year taxation, in a three-wheel and four-wheel light car, for as small as excellent environmental impact of emissions performance and fuel efficiency, greening special (light Division) is applied you.

 <Applicable condition>

Applicable for vehicles that meet the following standards for three-wheeled and four-wheeled mini vehicles (limited to new vehicles) that received the first new inspection from Heisei 27 4 month 1 to Heisei 28 3 month 31 Greening exception (light section) is applied only to the light vehicle tax for the following year (FY2000).

Period of the new cars were newly registered

Heisei from 27 years 4 month 1 date to the fiscal year 28 3 month 31 Date

Standard tax rate

Classification of light tax rate

75% reduced tax rate (a)

50% reduced tax rate (b)

25% reduced tax rate (c)

Type of vehicle

Three wheels

1,000 Yen

2,000 Yen

3,000 Yen

3,900 Yen

Four-wheel cargo business

1,000 Yen

1,900 Yen

2,900 Yen

3,800 Yen

Four-wheel cargo autologous

1,300 Yen

2,500 Yen

3,800 Yen

5,000 Yen

Four-wheel passenger business

1,800 Yen

3,500 Yen

5,200 Yen

6,900 Yen

Four-wheel passenger autologous

2,700 Yen

5,400 Yen

8,100 Yen

10,800 Yen










(A) electric vehicles and natural gas light car (Heisei 21 year emissions gas 10% reduction)

(B) passenger: Heisei 17 year emission standards 75% reduction achieved (★★★★) and Heisei 32 year fuel efficiency standards + 20% achieved vehicles

Cargo: Heisei 17 year emission standards 75% reduction achieved (★★★★) and Heisei 27 year fuel efficiency standards + 35% achieved vehicles

(C) Passengers: Achievement of Heisei 17 emissions standard 75% reduction (★ ★ ★ ★) and achieved Heisei 32 annual fuel efficiency standards

Cargo: Heisei 17 year emission standards 75% reduction achieved (★★★★) and Heisei 27 year fuel efficiency standards + 15% achieved vehicles

※ (b) and (c) is limited volatile oil (gasoline) in the mini-car to the fuel of the internal combustion engine.

※ achievement of each fuel standards, are listed in the remarks column of the automobile car verification.
About various procedures

Purchase or transfer, scrapped, please be sure to report if there is a change of registration matters.

Filing deadline is within the case 30 date of the scrapped, in the case of the other is within 15 date.

Different notification destination by car. Please refer to the procedure as described below. (Please contact to each procedure location details.)

Transfer, the procedure even if the scrap or the like is forever light vehicle tax and is not will be taxable. Please refer to the procedure to not forget.

Type of vehicle

Notification destination

What you need to report

sign up

Waste car

name change

Bicycles with motive (125cc below) minicar for agricultural and small-sized special motor vehicle

NAGAWA Affairs Division tax engagement
Chiisagata district NAGAWA Old Town, 4247-1
Tel: 0268-75-2063
Fax: 0268-68-4011

Wada Branch

Tel: 0268-88-2345

● crime prevention registration card or sale certificate,

● seal

● label (number)

● seal

● label (number)

● old and new owner mark

● scrapped accept license or transfer certificate

New registration at the time of application [XLS: 20KB]

Application form at the time of scrapping [XLS: 20KB]

Transfer certificate [DOC: 15KB]

Two-wheeled small car of
(Those more than the total emissions 25cc)


Nagano Nishiwada 1 chome 35 number 4 No. 
Tel: 050-5540-2042

The procedure, because there is what you need, please ask in each jurisdiction.

Light vehicles

Light two-wheeled
(125cc exceed the total emission 250cc below)

Nagano Prefecture Light Motor Vehicle Inspection Organization
Nagano office

Nagano Nishiwada 1 chome 38 number 1 No.

Tel: 050-3816-1854

Fax: 026-239-7074

Light Motor Vehicle Inspection Organization (external site)

Mini wheel
(Following total emission 660cc


※ two-wheeled small car, you can procedure even in the next engine for light car.

  (Company), Nagano Prefecture, private car Association Kamico Branch Ueda Sumiyoshi 65 Tel: 0268-22-0595

  Yoda Kubo Branch Ueda Kamimaruko 224 address 3 Tel: 0268-42-2758
For reduction and exemption system of mini-cars

Disability in those who are receiving (physical disability certificate, nursing notebook, mental disability) for the issuance of a, if any of the requirements of the following, light car tax exemption by the application procedure It will be.

In light car that people with disabilities that fall in the following table is owned by,

(1) disabilities. Exist person himself

(2) disabilities a person and a person who is one of the livelihood of the Offer

(3) a person with disabilities what better to care at all times to operation

There will be subject to.

However, be able to receive the exemption system, and 1 stand for the persons with disabilities of 1 people, you can not overlap with the automobile tax of passenger cars and the like.

Disability classification

Class by such failure

If the body disabilities to operation

※ except when the body disabilities the car for providing the use of such physical disabilities to drive.

In cases other than those listed to the left

Persons with Disabilities (If you have a physical disability certificate)

Impaired vision

1 class 2 class 3 class 4 class

1 class 2 class 3 class 4 class

Hearing impairment

2 class 3 class

2 class 3 class

Balanced dysfunction

3 class

3 class

Voice dysfunction

3 class (limited to cases where there is a voice dysfunction by laryngectomy.)


Upper limb disabilities

1 class 2 class

1 class 2 class

Lower limb disabilities

1 class 2 class 3 class 4 class 5 class 6 class

1 class 2 class 3 class

Trunk handicapped

1 class 2 class 3 class 5 class

1 class 2 class 3 class

Infancy previous non-progressive

Motor dysfunction due to brain lesions

Upper limb function

1 class 2 class

1 class 2 class

Mobile function

1 class 2 class 3 class 4 class 5 class 6 class

1 class 2 class 3 class

Heart, kidney, respiratory, bladder or

Dysfunction of the rectum, the small intestine

1 class 3 class

1 class 3 class

People with intellectual disabilities (If you have a nursing notebook)

A1 and A2

Mentally handicapped individual


● what you need to apply for

(1) tax notice (2) disability or nursing notebook (3) driver's license (4) car verification (5) seal

* Certificate of qualification may be necessary.

Reduction and exemption application [XLS: 30KB]

● Other

People with disabilities motor function due to infancy previous non-progressive brain lesions, please contact the office window.

About tax payment certification

The light car of vehicle inspection will require "tax certificate". Tax certificate has been attached to the tax notice. Been delivered the light vehicle tax in the financial institutions, only those that "payment done" mark is pressed, you can use it as a tax certificate. For those of account transfer, it will be mailed in mid-June. In addition, the re-issuance of the tax certificate at the tax office, please Sulfur butterfly ahead of the number of the vehicle. Those who has just been registered, the confirmation of the order, vehicle inspection certificate (copy) please bring Kedah again.

Contact Us

Affairs Division tax engagement
Phone: 0268-75-2063