THE MOTOR INDUSTRY OF JAPAN 2019

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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 ACQUISITION AND TONNAGE TAX REDUCTIONS/EXEMPTIONS　 (For Vehicles Equipped with Advanced Safety Features [ASVs] and Public-Use Assisted-Mobility Vehicles [AMVs])Period in effect (ASVs): April 1, 2019 through September 30, 2019 for the acquisition tax; May 1, 2018 through April 30, 2021 for the tonnage tax.Period in effect (AMVs): April 1, 2019 through September 30, 2019 for the acquisition tax; May 1, 2018 through March 31, 2021 for the tonnage tax.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 system¥3.5 million deduction from purchase price (1), (3)¥1.75 million deduction from purchase price (1), (3)Up to ¥5.25 million deduction from purchase price (1), (3)¥10 million deduction from purchase price (3)· For large buses (occupancy≥30 persons), ¥6.5 million deduction from purchase price (3)· For small buses (occupancy<30 persons), ¥2 million deduction from purchase price (3)¥1.0 million deduction from purchase price (3)50% 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)ReductionAcquisition TaxReductions/ExemptionsTonnage TaxASVsequipped 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. (3) Applied once, at the time of new vehicle registration.Notes: 1. The acquisition tax is assessed on the amount remaining after deduction. 2. When vehicles targeted by this scheme are also covered by the eco-friendly vehicle tax incentives scheme (see page 40), vehicle owners can opt either for one of the acquisition tax deductions shown here or for one of the acquisition tax reductions/exemptions prescribed in the eco-friendly vehicle tax incentives scheme. 3. When vehicles targeted by this scheme are also covered by the eco-friendly vehicle tax incentives scheme, the most favorable tonnage tax incentive between the two schemes is applied; when the tonnage tax incentive is identical in both schemes, it is implemented under the eco-friendly vehicle tax incentives scheme. 4. With the abolition of the acquisition tax taking effect on October 1, 2019, the incentives listed above under “Acquisition Tax” will remain in force from that date 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