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Bookmark of reduction of taxes of automobile tax classification percent, automobile tax environmental performance percent for people with a physical disability

The last update date:
 When we meet constant requirements (degree of obstacle, name, purpose of use of car) about car which it is used for as breadwinning which is essential for everyday life of difficult person with a physical disability, war disabled, mentally-disabled person and mental patient (called "people with a physical disability" as follows.) to walk on running everyday life because body or mind is defective, we can receive reduction of taxes of automobile tax classification percent, automobile tax environmental performance percent based on application.

 

Requirements of 1 reduction of taxes

Degree of target 1 reduction of taxes failure

 (1) Person who has certificate of the physically disabled

  Applicable range varies according to division of the person driving, family driving, regular caregiver driving.

 Obstacle degree of eligible people

 Obstacle division

 The person driving

Family driving

Regular caregiver driving

Visual impairment

 1 of 1-3 grade and the fourth grade

 1 of 1-3 grade and the fourth grade

Hearing loss

 2-3 grade

 2-3 grade

Equilibrium dysfunction

 The third grade

 The third grade

Sound dysfunction (note 2)

 The third grade (limited to sound dysfunction by laryngectomy)

Not applicable

The arms inconvenience

 1-2 grade

 1-2 (note 1) of 1-2 grade

Lower limbs inconvenience

 1-6 grade

 1 (note 1) of 1-2 grade and the third grade

Human trunk inconvenience

 1-3 grade and the fifth grade

 1-3 grade

It depends on nonprogressive brain lesion before the infants period

Functional motility disorder (the arms function)

  1-2 grade (except case only for one arms)

 1-2 grade (except case only for one arms)

It depends on nonprogressive brain lesion before the infants period

Functional motility disorder (moving function)

  1-6 grade

 1-3 grade (except case only for a set limb)

Heart, kidney, respiratory organs, bladder or rectum, the small intestine dysfunction

  First grade and 3-4 grade

  The first grade and the third grade

 Dysfunction due to human immunodeficiency virus of immunity

  1-4 grade

  1-3 grade

  Liver dysfunction

  1-4 grade

  1-3 grade

(note 1) When class of certificate of the physically disabled rises by compound obstacle, we judge in class of individual obstacles.

But it is compound obstacle of the arms inconvenience and lower limbs inconvenience and corresponds to family driving, regular caregiver driving by composition disorder of arm a half loss (the second grade 3) or one arms function total abolition (the second grade 4) and a set limb thigh a half loss (the third grade 2) or a set limb function total abolition (the third grade 3) in one arms when class of certificate of the physically disabled is the first grade.

(note 2) Improper functioning of the speech mechanism and chewing dysfunction do not include. 

 (2) Person who has nursing notebook

The person driving 

Family driving, regular caregiver driving 

Degree "A" of obstacle

 

 (3) Person who has mental patient health welfare notebook

The person driving 

Family driving, regular caregiver driving 

The obstacle harm degree "first grade" (person receiving grant of) limited to identification of recipient (mind going to hospital medical care of independence support medical care)

 

 (4) Person who has war disabled notebook

      About class of target obstacle, ask to prefectural tax office or Saga Prefectural Taxation Office automobile tax section.

 

Car which is targeted for 2 reduction of taxes

 (1) Requirements such as holders of a title deed of car

 Division

 Name of car

 Driver

 Purpose of use

 The person driving  The person driving owned by the person  The people such as people with a physical disability  The people such as people with a physical disability We use as means of everyday life of the person exclusively
 The person driving owned by family  People with a physical disability and person who makes living one
 Family driving  Family driving owned by the person  The people such as people with a physical disability  People with a physical disability and person who makes living one

Exclusively such as people with a physical disability

We use for attending school (going to kindergarten), going to hospital, tsusho, occupation

 Family driving owned by family  People with a physical disability and person who makes living one
 Regular caregiver driving

・The people such as people with a physical disability

・People with a physical disability and person who makes living one

(limited to person with a physical disability)

 Person who always cares for people with a physical disability

※We live together with people with a physical disability, and "person with living as one" means relative (), blood relationship in the sixth degree including person of spouse (marriage non-notice and relative by marriage in the third degree) sharing bread and butter.

※We say thing corresponding to all next "exclusively" in case of the person driving.

 ・In all driving days of car the driving days of the car by people with a physical disability concerned concerned is almost 80% or more.

 ・The driving days of the car by people with a physical disability concerned of all driving days (include car (light car) except the car concerned.) by people with a physical disability is almost 80% or more.   

  (2) Limit of car

      Car to use for people with a physical disability does not have limit of car model, but it is necessary to correspond to the next important matter.
(a) Car which can reduce taxes is limited to one car (we include light car, motor bike, small-sized special motor vehicle targeted for light vehicle tax classification percent, two compact cars.) for one such as people with a physical disability.

(i) It is limited to "private use" and listed car to car inspection certificate (so-called "registration document"). (car which is listed saying "it is for business", lease car do not correspond.)

(u) It is limited to car in accordance with condition (limited to copying mirror, hand operation accelerator brakes, AT car or automatic car-type vehicle after limit, the identification of vehicle gross weight) of license of driver's license.

  (3) Limits when there is existing reduction of taxes car

(a) We cannot receive reduction of taxes of car acquired newly if we do not do erasion registration of existing reduction of taxes car or move registration at the time of reduction of taxes application anymore when there is car (existing reduction of taxes car) catching reduction of taxes. 

Reduction of taxes (the right or wrong of reduction of taxes of the acquisition year) when we bought a new

 Disposal of existing reduction of taxes car

Car which we acquired 

The right or wrong of reduction of taxes 

 Automobile tax classification percent

Automobile tax environmental performance percent 

 Erasion registration

 Used car (new registration) which is not attached of new car or the number

 Possible

 Possible (note 3)

 Attached used car (move registration) of the number

 We are not taxed

(it reduces taxes from the next fiscal year)

Possible (note 3)

 Move registration

 Used car (new registration) which is not attached of new car or the number

 No

(it reduces taxes from the next fiscal year)

 Possible (note 3)

 Attached used car (move registration) of the number

 We are not taxed

(it reduces taxes from the next fiscal year)

 Possible (note 3)

(note 3) When the acquisition value is 500,000 yen or less, automobile tax environmental performance percent is not taxed.

(i) At the time of reduction of taxes application, reduction of taxes of automobile tax environmental performance percent pertaining to the acquisition of new car cannot receive one year by replacement by purchase in principle anymore after car (existing reduction of taxes car) catching reduction of taxes of automobile tax environmental performance percent received reduction of taxes if it does not pass.

 But we can receive reduction of taxes when we trade in car for reason by case that existing reduction of taxes car crosses permanently and registered or theft, accident.


Requirements such as 3 purposes of use

(1) In the case of the person driving

  When the people such as people with a physical disability drive car that doing has the acquisition (possession) of people with a physical disability or living to one by oneself exclusively, as for the requirements such as purposes of use, there are none.

 

(2) In the case of family driving and regular caregiver driving  

  When and caring always operates person with living as one with people with a physical disability, we can receive reduction of taxes when we meet requirements such as purpose of use, the use number of times of the next table.

 

Purpose of use 

Definition of purpose of use 

The use number of times, period of service 

Certificate of purpose of use 

Family driving

 Regular caregiver driving

 Attending school

(going to kindergarten)

 

Because people with a physical disability go to school, special vocational school prescribed in School Education Act and vocational school and nursery school to prescribe in the Child Welfare Law, need the use of car.

(attending school (going to kindergarten) period)

More than six months

 

(the use number of times)

More than three days a week

(period of service)

More than one year

PDF Attending school (going to kindergarten) proof style We open with the other window(PDF: 60.9 kilobytes)

 Going to hospital

 

Because continuation goes to medical institutions which people with a physical disability prescribe for medical law for recovery of restraint, function of treatment or illness failure repeatedly, need the use of car.

 

(the going to hospital number of times)

An average of four times a month or more

(going to hospital period)

More than six months

PDF Going to hospital proof style We open with the other window(PDF: 55.7 kilobytes)

 tsusho

 

Because continuation goes to facility (we include facility which is similar to this.) offered for the purpose of people with a physical disability receiving rebirth, instruction and vocational training for one of social work prescribed in the social welfare method or vocational training facility to prescribe in Vocational Abilities Promoting Act repeatedly, need the use of car.

 

(tsushokikan)

More than six months

 Occupation

(commuting)

 People with a physical disability require the use of car to get income necessary to maintain self or life of family.

The number of times, period

There is no limit of this

PDF Commuting proof style We open with the other window(PDF: 55.4 kilobytes)

 Return

  People such as person with a physical disability facility, mentally-disabled person facility or mental patient facility of entrance or person of entering a dormitory of school with entering a dormitory facility need the use of car for returns such as on the weekend.

The return number of times

More than once a week

PDF Return (entrance) proof style We open with the other window(PDF: 55.7 kilobytes)

※Group home, old man day service do not correspond to "tsusho" and facilities in "return".

※The House of bonesetting does not correspond to facility in "going to hospital".

 

About some reviews of certificate of purpose of use pertaining to reduction of taxes of automobile tax classification percent, automobile tax environmental performance percent for people with a physical disability and clarification of facility to be for

 

Sum to remit 2

 

Automobile tax classification percent 

 We set a ceiling of 45,000 yen and reduce taxes.

 But it is green and we set a ceiling of 51,700 yen (as for bus, the truck 49,500 yen) and, in the case of jukataishosha by the taxation system, reduce taxes.

 In addition, this limit reduces taxes in monthly installment when we remit the amount of case and annual tax to remit automobile tax classification percent to be taxed in monthly installment in monthly installment.

※It is necessary for the balance more than the amount of upper limit to pay its tax.

 Automobile tax environmental performance percent

 We set a ceiling of tax amount depending on amount of standard of assessment 2.5 million yen and reduce taxes. 

 But, about the amount of standard of assessment, we exclude expense (remodeling costs) required for structure change in full because people with a physical disability use.

 In addition, fuel-efficient subtraction application car reduces taxes from sum after application.

※It is necessary for the balance more than the amount of upper limit to pay its tax.

 

Procedure for 3 reduction of taxes application

 

Deadline for 1 reduction of taxes application and application window

 Items of taxation to reduce taxes

 Deadline for car, application that is going to receive reduction of taxes

Application window 

 Automobile tax

Classification percent

 Car which we would own halfway of the year

(1)Until day to register car with transportation branch office newly, and to make move registration or registration of change

(2)After the registration of (after the deadline for application of (1) mentioned above) at any time

Saga Prefectural Taxation Office automobile tax section

(Wakakusu, Saga-shi) 

・When, as of base date for assessment (April 1 0:00 a.m.), we own car and include requirements of reduction of taxes…Until day of automobile tax classification percent deadline of the delivery

・When, after April 1, we receive grants such as certificates of the physically disabled and will meet requirements of reduction of taxes

(application includes case that there was not in the above.)

…Until the end of every month (in this case set a ceiling of the amount of monthly installment of limit, and reduce minute after the next month of application.)

 Each prefectural tax office

 Automobile tax

Environmental performance percent

 Until day register newly or to move to transportation branch office, and to register car (note 4)

 Saga Prefectural Taxation Office automobile tax section

(Wakakusu, Saga-shi)

 

(note 4) As you cannot receive reduction of taxes about automobile tax environmental performance percent even if applied after the deadline for application, please apply for reduction of taxes when car is registered by all means.

※As it is inhabitants' tax, about reduction of taxes application of light vehicle tax classification percent to impose on light car, we will file for reduction of taxes in city hall of the residence or town office.

 

Documents necessary for 2 reduction of taxes application

 

In the case of the person driving

In the case of family driving

In the case of regular caregiver driving

(1)Reduction of taxes application (and written oath)

(2)Certificates of the physically disabled (the original)

(3)Driver's license (possible copying (front and back))

(4)Car inspection certificate (possible copying)

※In the case of new registration, it is unnecessary

(5)Seal (possible with private seal)

(1)Reduction of taxes application

(2)Certificates of the physically disabled (the original)

(3)Driver's license (possible copying (front and back))

(4)Car inspection certificate (possible copying)

※In the case of new registration, it is unnecessary

(5)Seal (possible with private seal)

(6)Certificate of purpose of use


 

(1)Reduction of taxes application

(2)Certificates of the physically disabled (the original)

(3)Driver's license (possible copying (front and back))

(4)Car inspection certificate (possible copying)

※In the case of new registration, it is unnecessary

(5)Seal (possible with private seal)

(6)Certificate of purpose of use

(7)Resident's card certified copies

(8)Car service plan

(9)Written oath

 ※When we change car which has already received reduction of taxes, and reduces taxes for reasons of the replacement by purchase, other than documents of mention mentioned above, the next documents are necessary separately.

 Oh, when we crossed car…Erasion certificate of registration of car which caught application of reduction of taxes

 When we had transfer (move registration) of i car…Car inspection certificate after move registration of car which caught application of reduction of taxes, documents which transfer ahead of cars such as certificate of registration can confirm now.

When we do not correspond to 3 reduction of taxes

 When circumstances that cannot continue reduction of taxes of automobile tax classification percent by the people such as people with a physical disability not having run in the case of the death of people with a physical disability, non-update, return of driver's license, change, return of class of notebook or the person driving exclusively occur, please file for the abolition report of reduction of taxes car after contacting to the immediately nearest prefectural tax office.

 If the above circumstances become clear by fact-finding that prefectural tax office performs in follow-up when we neglect the abolition report, reduction of taxes of automobile tax classification percent (we include automobile tax levied before September 30, 2019.) is canceled retroactively to the reason occurrence day concerned and is taxed.

 

When it is moved to outside four prefectures

 When it is moved to outside the prefecture, you file for address change registration at transportation branch office having jurisdiction over address after moving, and please file for reduction of taxes in prefectural tax offices of new address.

5 references

 For more details, please ask the following organization.  

Engine name

Phone number

The location

Circuit

Saga Prefectural Taxation Office

0952-30-3162

〒849-0925

8-1, Hacchonawatemachi, Saga-shi

(Saga synthesis government building)

Saga-shi

Kanzaki-shi

Tosu-shi

Taku-shi

Ogi-shi

Kanzaki-gun

Miyaki-gun

Karatsu Prefectural Taxation Office

0955-73-1551

〒847-0861

Karatsu-shi two Yuko 3-1-5

Karatsu-shi

Higashimatsuura-gun

Takeo Prefectural Taxation Office

0954-23-3103

〒843-0023

265, Takeochoshowa, Takeo-shi

(Takeo synthesis government building)

Takeo-shi

Kishima-gun

Imari-shi

Kashima-shi

Ureshino-shi

Fujitsu-gun

Nishimatsuura-gun

Saga Prefectural Taxation Office

Automobile tax section

0952-30-1511

〒849-0928

2-7-5, Wakakusu, Saga-shi

It is limited to payment by self-assessment at the time of car registration

  

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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.