THE MOTOR INDUSTRY OF JAPAN 2019

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Assessed on the purchase price of fuelsNational and local tax8% of the purchase price of fuels (of which 1.7% is a local tax)[For light oil, imposed on the light oil price excluding the diesel handling tax]Fixed amount assessed on the owner each year as of April 1Prefectural taxPassenger cars for private use:- Up to 1,000cc ¥29,500/year- 1,001 to 1,500cc ¥34,500/year- 1,501 to 2,000cc ¥39,500/year- 2,001 to 2,500cc ¥45,000/year- 2,501 to 3,000cc ¥51,000/year- 3,001 to 3,500cc ¥58,000/year- 3,501 to 4,000cc ¥66,500/year- 4,001 to 4,500cc ¥76,500/year- 4,501 to 6,000cc ¥88,000/year- Over 6,000cc ¥111,000/yearAutomobile TaxFixed amount assessed on the owner each year as of April 1Municipal tax1) Mini-vehicles for private use:- Passenger cars ¥10,800/year- Trucks ¥5,000/year2) Motorcycles- Up to 50cc ¥2,000/year- 51 to 90cc ¥2,000/year- 91 to 125cc ¥2,400/year- 126 to 250cc ¥3,600/year- 251cc and over ¥6,000/yearMini-Vehicle Tax Source: Japan Automobile Manufacturers AssociationWhile in UseGasolineTax¥5.2/LRegional GasolineExcise TaxAssessed on light oilPrefectural tax¥32.1/L (light oil)Diesel Handling TaxAssessed on LPGNational tax¥17.5/kg (LPG)LPG TaxConsumptionTaxNote: Above tax rates apply to new private-use passenger cars registered on or after October 1, 2019 (see page 42).Assessed on gasoline Included in the fuel price National tax¥48.6/LNote: Above tax rates apply to new vehicles registered in or after fiscal 2015 and took effect from fiscal 2016.Note: For some eco-friendly mini-vehicles, reductions apply to the mini-vehicle tax (see page 41).[Commercial and mini-vehicles excluded]3%5%3%3%1.00AcquisitionTaxFiscalYear“Five-Year” PlanDuration[In the case of a passenger car for private use]2,5005,0006,3006,3005,0004,100 (2,500)4,100 (2,500*)1.64TonnageTax¥/0.5t/year13.011.0 14.819.222.124.329.236.545.648.648.62.00GasolineTax¥/L 2.03.54.04.45.36.68.25.25.21.18Regional GasolineExcise Tax¥/L 6.08.010.412.515.019.524.332.132.12.14DieselHandling Tax¥/L 51017.517.51.00LPG Tax¥/kg195419551956195719591961196419661967196819701971197419761979199319981954-571958-601961-631964-661967-691970-721973-771978-821983-871988-921993-971998-20022003-072008-2010-112012-132014-182019-Comparison with base tax rate(multiplier value)FirstSecondThirdFourthFifthSixthSeventhEighth NinthTenthEleventhTwelfthAs per the national priority infrastructure development planAs per the national medium-term road infrastructure plan————Notes: 1. Consumption tax revenue values (including the consumption tax revenue from automobile servicing, not shown but included in figures here) have been calculated by JAMA. 2. Current tax rates effective as of May 1, 2019.Acquisition taxConsumption tax (on automobiles)Tonnage taxAutomobile taxMini-vehicle taxTotal Gasoline taxRegional gasoline excise taxDiesel handling taxLPG taxConsumption tax (on fuels)Total 87016,3286,51015,9022,69942,30923,0302,4649,5371408,80743,97886,2873%8%¥2,500/0.5t/year(e.g., passenger car for private use)Based on engine capacity(e.g., for 1,001≤1,500cc passenger cars, ¥34,500/year; see below)¥10,800/year (passenger cars for private use)¥24.3/L ¥4.4/L¥15.0/L¥17.5/kg8%3% (commercial and mini-vehicles excluded)¥4,100/0.5t/year(e.g., passenger car for private use)¥48.6/L¥5.2/L¥32.1/LCurrent Tax Rate1.001.642.001.182.141.00Comparison with Base Tax Rate (multiplier value)Taxes on AutomobilesTaxes on FuelsGrand TotalTax Revenue(x 100 million yen)Base Tax Rate(for reference)On acquisitionDuring ownershipWhile in use ● JAPAN’S ESTIMATED AUTOMOBILE-RELATED TAX REVENUE IN FISCAL 2019● TAX RATES IN EFFECT (Examples), 1954-2019, TO SUPPORT ROAD NETWORK IMPROVEMENTS*The base tonnage tax rate (¥2,500/0.5t/year as of May 1, 2019) is applied only to eco-friendly vehicles.Base tax rateSource: Japan Automobile Manufacturers Association39