x 100 million yenSince the initial earmarking of funds for road construction and road maintenance programs in line with Japan’s first five-year road improvement plan in 1954, there has been a steady increase both in the number of automobile-related taxes assessed on users and in their respective rates. Currently, the automobile tax structure consists of nine different taxes, creating a very heavy tax burden for motor vehicle owners in Japan. Under the government’s budget for fiscal 2020, the total value of tax revenue from these automobile-related taxes has been estimated at 9.0 trillion yen, or 8.1% of Japan’s projected total tax revenue of 109 trillion yen in fiscal 2019.TaxesTaxes on Automobiles9 Trillion Yen in Annual Automobile-Related Tax RevenueNotes: 1. Automobile-related consumption tax revenue is not included in the “Consumption tax” segment in the chart on the left, but is included in the breakdown of automobile-related tax revenue appearing in the chart on the right. 2. Automobile-related consumption tax revenue values (including the consumption tax revenue from automobile servicing, not shown but included in figures here) have been calculated by JAMA. 3. The consumption tax is a national sales tax, of which 2.2% of the revenue is redistributed as revenue to local governments.Sources: Ministry of Finance; Ministry of Internal Affairs and CommunicationsStamp tax10,430(1.0%)Consumptiontax247,647(22.7%)Fixedasset tax93,636(8.6%)Tonnagetax6,799Automobiletax15,294Mini-vehicle tax2,755Gasolinetax22,040Dieselhandlingtax9,641Regionalgasolineexcise tax2,358Consumptiontax (on fuels)9,177Corporate tax197,931(18.2%)Other244,209(22.3%)Liquor tax12,650(1.2%)Income tax195,290(17.9%)Taxes on Automobiles Total44,756Taxes onFuelsTotal43,336Total Tax Revenue (national andlocal taxes)1,089,885(100%)DuringownershipWhilein useOnacquisitionConsumption tax(on automobiles)18,576HowAssessedNational/Local TaxTax Rate/AmountAssessed on the purchase price of the automobileNational and local tax10% (of which 2.2% is a local tax)On AcquisitionDuring OwnershipTax CategoryConsumption TaxAssessed on the acquisition of an automobile, whether new or used, based on its enviromental performancePrefectural and municipal tax(Private use)- 0 to 3% of purchase price(0 to 2% for commercial vehicles and mini-vehicles)- Exempted for vehicles purchased for ¥500,000 or lessEnvironmentalPerformance-Based TaxAssessed according to vehicle weight at each mandatory vehicle inspectionNational tax1) Eco-friendly vehicles:¥2,500/0.5t/year (= base rate) for private-use passenger cars2) Vehicles on the road 18 years or longer since first registration: ¥6,300/0.5t/year for private-use passenger cars 3) Vehicles on the road 13 years or longer since first registration: ¥5,700/0.5t/year for private-use passenger cars4) Other vehicles for private use: - Passenger cars: ¥4,100/0.5t/year- Trucks (GVW>2.5t): ¥4,100/t/year; Trucks (GVW≤2.5t): ¥3,300/t/year- Buses: ¥4,100/t/year; Mini-vehicles: ¥3,300/year- Motorcycles (251cc and over): ¥1,900/year- Motorcycles (126 to 250cc): ¥4,900 upon registrationNote: For eco-friendly vehicles, reductions/exemptions apply to the tonnage tax from May 2019 through April 2021 (see page 40).Tonnage Tax● AUTOMOBILE-RELATED TAXES IN JAPAN (as of May 1, 2020)Note: A provisional 1% reduction applies to the environmental performance-based tax, from October 2019 through March 2021 (see page 43). Highly fuel-efficient vehicles and alternative-energy vehicles are exempted from the tax.● TAX REVENUE (Estimated) BY SOURCE IN FISCAL 2020 (as per Japan’s fiscal 2020 budget)Breakdown of Automobile-Related Tax Revenue (estimated)88,092 (8.1%)Environmentalperformance-based tax1,332LPG tax12038
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