THE MOTOR INDUSTRY OF JAPAN 2020

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(1) Only vehicles complying with 2009 emission standards. (2) With NOx emissions down by 10% from 2009 emission standards. (3) With NOx emissions down by 10% from 2009 emission standards, or complying with 2018 emission standards. (4) Reductions effective on initial inspection mandated for new vehicle purchase are applied in the fiscal year following the year of purchase.Notes: 1. This scheme also mandates a yearly 15% (10% for trucks and buses) surcharge on the automobile tax for gasoline and LPG-powered vehicles on the road 13 years or longer, and for diesel vehicles on the road 11 years or longer, since first registration; electric vehicles, fuel cell vehicles, natural gas vehicles, methanol vehicles, gasoline hybrid vehicles, public transport buses and trailers are exempt. 2. In and after 2021, only electric vehicles, fuel cell vehicles, plug-in hybrid vehicles, natural gas vehicles, and clean diesel passenger cars will be eligible for the tax reduction.● ADDITIONAL TONNAGE TAX REDUCTIONS/EXEMPTIONS　 (For Vehicles Equipped with Advanced Safety Features [ASVs] and 　 Public-Use Assisted-Mobility Vehicles [AMVs])Period in effect (ASVs): May 1, 2018 through April 30, 2021.Period in effect (AMVs): May 1, 2018 through March 31, 2021.Low-floor (“non-step”) buses (for use in public/charter transport)Buses equipped with an electric lift (for use in public/charter transport)Universal design-based taxis (for use in public transport)Collision-mitigation braking system Electronic stability control system Lane departure warning system50% reduction (1), (2)25% reduction (1), (2)Up to 75% reduction (1), (2)Exempt (2)Exempt (2)Exempt (2)Vehicle TypeElectric vehicles/Fuel cell vehicles/Plug-in hybrid vehicles/Clean diesel passenger cars (1)/Natural gas vehicles (2)Compliant +30% with 2020 fuel efficiency standards, with emissions down by 75% from 2005 standards or down by 50% from 2018 standardsCompliant +10% with 2020 fuel efficiency standards,with emissions down by 75% from 2005 standards or down by 50% from 2018 standardsElectric vehicles/Fuel cell vehicles/Plug-in hybrid vehicles/Natural gas vehicles (3) 75% reduction (4)50% reduction (4)75% reduction (4)ReductionReductions/ExemptionsASVsequipped with one of three systemsASVs equipped with more than one of the above systemsAMVsRequirementsElectric vehicles/Fuel cell vehicles/Natural gas vehicles (1)Compliant +30% with 2020 fuel efficiency standards,with emissions down by 75% from 2005 standards or down by 50% from 2018 standardsCompliant +10% with 2020 fuel efficiency standards,with emissions down by 75% from 2005 standards or down by 50% from 2018 standardsElectric vehicles/Fuel cell vehicles/Natural gas vehicles (1)Compliant +35% with 2015 fuel efficiency standards,with emissions down by 75% from 2005 standards or down by 50% from 2018 standardsCompliant +15% with 2015 fuel efficiency standards,with emissions down by 75% from 2005 standards or down by 50% from 2018 standards75% reduction (2)50% reduction (2)25% reduction (2)75% reduction (2)50% reduction (2)25% reduction (2)ReductionRequirements*Applies only to three- or four-wheeled mini-vehicles at the time of new vehicle registration.(1) With NOx emissions down by 10% from 2009 emission standards, or complying with 2018 emission standards. (2) Reductions effective on initial inspection mandated for new vehicle purchase are applied in the fiscal year following the year of purchase.Notes: 1. This scheme also mandates a yearly 20% surcharge on the mini-vehicle tax for mini-vehicles on the road 13 years or longer since first registration; electric vehicles, fuel cell vehicles, natural gas vehicles, methanol vehicles, gasoline hybrid vehicles and trailers are exempt. 2. In and after 2021, only electric vehicles, fuel cell vehicles, and natural gas vehicles will be eligible for the tax reduction.MinicarsMini-Trucks● FISCAL 2019 & 2020 SPECIAL MINI-VEHICLE TAX REDUCTIONS (Minicars and Mini-Trucks) *● FISCAL 2019 & 2020 SPECIAL AUTOMOBILE TAX REDUCTIONS 　 (Passenger Cars and Trucks & Buses)(1) Eligible vehicles are trucks (3.5t12t are required to be equipped with a lane departure warning system; electronic stability control systems are not included in the eligibility requirements for buses with GVW≤5t. (2) Applied once, on initial inspection mandated for new vehicle purchase.Notes: 1. When vehicles targeted by this scheme are also covered by the eco-friendly vehicle tax incentives scheme, the most favorable tax incentive between the two schemes is applied; when the tax incentive is identical in both schemes, it is implemented under the eco-friendly vehicle tax incentives scheme. 2. Acquisition tax incentives that were in effect for the vehicles listed above until October 1, 2019 will remain in force through March 31, 2021, as part of the new framework of automotive environmental performance-based tax measures (see page 43 for more information on those measures).Passenger CarsTrucks &Buses41