Light Vehicle Tax
最終更新日：2026年1月5日
Individuals who own a light motor vehicle, such as a scooter, motorcycle, or compact car (with yellow number plates) will be subject to the light vehicle tax if they own the vehicle on/before April 1 of that year. Even if you get rid of a light motor vehicle in the middle of a fiscal year, you have to pay one year’s worth of the tax and you will not be refunded. However, if you get a light motor vehicle in the middle of a fiscal year, you will not be taxed for it that fiscal year.
Register your light motor vehicle
- Motorized bicycle (125 cc or less) and small-sized motor vehicles for specific uses (e.g. tractor, etc.)
| Reasons for registration | Requirements | |
|---|---|---|
| Registration |
|
|
| Registration Cancellation |
|
|
Where to register: Counter No. 21 at the Residence Tax Division (Shiminzei-ka) on the 2F of City Hall
- Light vehicle (Kei-Jidosha)
Where to register:Tokushima Light Motor Vehicle Association (Tokushima-ken Kei-Jidosha Kyoukai)
TEL: 088-641-2010
- 2-wheeled vehicle with an engine sized more than 250cc
Where to register:Tokushima Transport Branch Office (Tokushima Unyu-shikyoku),Shikoku District Transport Bureau (Shikoku Unyu-kyoku)
TEL: 050-5540-2074
Light vehicle tax
| Classification | Yearly tax amount | ||
|---|---|---|---|
| Motorcycle | Total displacement or rated output | Under 50c c/0.6 kw |
￥2,000 |
| Over 50 cc/0.6 kw but 90 cc/0.8 kw or less | ￥2,000 | ||
| Over 90 cc/0.8 kw but 125 cc/1.0 kw or less | ￥2,400 | ||
| Specific small sized motorcycle | Electricity: 0.6 kw or less Size: 1.9 m or less (total length), 0.6 m or less (total width) Max. speed: 20km/h or less |
￥2,000 | |
| New Standard motorcycle | Less than 125cc of total displacement and less than the maximum output 4.0kw | ￥2,000 | |
Minicar |
Over 20cc/0.25kw but less than 50cc/0.6kw | ￥3,700 | |
| 2-wheeled light vehicle: over 125 cc but less than 250 cc (including vehicles with a sidecar) | ￥3,600 | ||
| 2-wheeled small sized motor vehicle: Over 250 cc | ￥6,000 | ||
| Small-sized motor vehicles for specific uses | Agricultural use (farm tractors, combines, rice planting machines, pesticide spraying cars, and agricultural trailer) | ￥2,400 |
|
| Other uses (forklift, road roller, and wheel carrier, etc.) | ￥5,900 | ||
| Classification | Yearly tax amount | |||||
|---|---|---|---|---|---|---|
| Old tax rate | Current tax rate | Heavy tax rate | ||||
| Car received first inspection on or before March 31st., 2015 | New car received first inspection on or after April 1st., 2015 | Car over 13 years after the first inspection | ||||
| Light vehicle | 3-wheeled (660 cc or less) | ￥3,700 | ￥3,900 | ￥4,600 | ||
4-wheeled |
Passenger use | Commercial use | ￥6,600 | ￥6,900 |
￥8,200 | |
| Personal use | ￥8,600 | ￥10,800 | ￥12,900 | |||
| Freight use | Commercial use | ￥3,600 | ￥3,800 | ￥4,500 | ||
| Personal use | ￥4,800 | ￥5,000 | ￥6,000 | |||
- A “first inspection” will be conducted on a light vehicle that has never been assigned car registration number when the vehicle will begin to be used by the owner. The date of the inspection is written on the vehicle inspection certificate (shaken-sho).
- For details, please visit the Tokushima City website.
Special green tax system (smaller tax burden) for fuel efficient vehicles
The special green tax system is a smaller tax burden policy that is applied to new 3-wheeled and 4 or more-wheeled light vehicles with low emissions, fuel efficiency, and decreased environmental impact. These vehicles must also have received their first inspection during the period from April 1, 2022 to March 31, 2023. This special measure is applied to the light vehicle tax for fiscal year 2023.
| Classification | Yearly tax amount | ||||||
|---|---|---|---|---|---|---|---|
| Standard tax rate | Tax reduction rate | ||||||
(A)75% |
(B)50% |
(C)25% |
|||||
| Light vehicle | 3-wheeled (660 cc or less) | ￥3,900 | ￥1,000 | ￥2,000 | ￥3,000 |
||
4-wheeled |
Passenger use | Commercial use | ￥6,900 | ￥1,800 | ￥3,500 | ￥5,200 | |
| Personal use | ￥10,800 | ￥2,700 | - | - | |||
| Freight use | Commercial use | ￥3,800 | ￥1,000 | - | - | ||
Personal use |
￥5,000 | ￥1,300 | - | - | |||
(A)75% reduction: electric vehicles/natural gas vehicles (10% or more N0x deduction from 2009 emission regulations or satisfies the 2018 emission regulations)
(B)50% reduction: vehicles for commercial use with 75% lower emission than 2005 regulations (★★★★), 50% lower emission than 2018 regulations and 2030 fuel efficiency standard + 90%, or 2020 fuel efficiency standard
(C)25% reduction: vehicles for commercial use with 75% lower emission than 2005 regulations (★★★★), 50% lower emission than 2018 regulations and between 70% and 90% lower emission than 2030 fuel efficiency standard, or 2020 fuel efficiency standard
- (B),(C) are only applied to the light vehicles using gasoline as fuel for internal-combustion.
- The status of fuel efficiency standards is indicated in the remarks of the vehicle inspection certificate.
- Regarding (B) and (C), the Special Green Taxation (reduced tax rate) will not apply unless both the emission regulations and fuel efficiency standards are met. If either the emission regulations or the fuel efficiency standards are not met, the vehicle will not be eligible for the Special Green Taxation (reduced tax rate). The emission regulations must meet either the 2005 standard or the 2018 standard, and the fuel efficiency standards must meet both the FY2030 and FY 2020 standards.
- Regarding (C), vehicles that undergo their first inspection on or after April 1, 2025, will not be eligible for the Special Green Taxation (reduced tax rate) .
- Vehicles shown in the shaded area are subject to the standard tax rate and are not eligible for the Special Green Taxation (reduced tax rate).
For Inquiries
Residence Tax Division (Shiminzei-ka) TEL: 088-621-5067 FAX: 088-621-5456
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