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Tax of car changes from October 1, 2019

The last update date:

 To plan relaxation of influence that measures for prevention of new coronavirus infectious disease and spread give to tax payers, reduction of temporariness of automobile tax environmental performance percent

Deadline for application was extended of this. (from October 1, 2019 to September 30, 2020 from ⇒ October 1, 2019 to March 31, 2021)

 

Point of revision

(1)Car purchase tax is abolished, and "environmental performance percent" is introduced

・At environmental performance percent, tax rate depending on achievement of fuel economy standards degree of car is applied regardless of new car, used car.
・When we purchase private car (registration car, light car) between October 1, 2019 and March 31, 2021,
 Tax rate of environmental performance percent is reduced (reduction of temporariness). 
 

(2)Tax rate of automobile tax (classification percent) for "car for self" is reduced

・As for the current automobile tax, light vehicle tax changes name to "light vehicle tax classification percent" to "automobile tax classification percent".
・Tax rate of automobile tax (classification percent) is reduced by car (registration car) for self who received the first new registration after October 1, 2019 (permanent reduction of taxes).
  

Introduction ((1) of revised point) of environmental performance percent

Car purchase tax is abolished, and "environmental performance percent" is introduced into automobile tax and light vehicle tax.
Light vehicle tax environmental performance percent becomes inhabitants' tax, but the prefecture performs desk work such as the levy collection, return, reduction of taxes. (report is the same as car purchase tax.)
 

Division such as cars
(division in Road Vehicles Law)

Until September 30, 2019

After October 1, 2019

Tax which is imposed on acquisitor

Tax which is imposed on owner

Tax which is imposed on acquisitor

Tax which is imposed on owner

Ordinary motor vehicles
Compact car (more than Miwa)

Car purchase tax
(prefectural tax)

Automobile tax (prefectural tax)

Automobile tax environmental performance percent
(prefectural tax)

Automobile tax classification percent
(prefectural tax)

Light car (more than Miwa)

Light vehicle tax
(inhabitants' tax)

Light vehicle tax environmental performance percent
(inhabitants' tax)

Light vehicle tax classification percent
(inhabitants' tax)

Compact car (motorcycle)
Light car (motorcycle)
Small-sized special motor vehicle
Motor bike

-

-

 

(1) The amount of a tax calculation method, tax rate of environmental performance percent

Tax amount of environmental performance percent is calculated taking advantage of acquisition price of car.

When acquisition price is 500,000 yen or less, we are not taxed. (tax exemption limit)


Acquisition price (less than 1,000 yen cutting off) X tax rate of the amount of a tax (less than 100 yen cutting off) = car of environmental performance percent

 

Tax rate is fixed depending on achievement of fuel economy standards degrees of the acquisition car, and it is basics four phases of "tax exemption, 1%, 2%, 3%".

(as for registration car for business and the light car, 2% become the upper limit.)

It is for environmental performance percent regardless of new car, used car.

Range (achievement of fuel economy standards degrees) of car catching application of tax rate is going to be reviewed every two years.

 

Tax rate (example of car) of environmental performance percent

Achievement of fuel economy standards degrees

Private use

It is for business

Registration car

Light car

Electric cars

Tax exemption

Tax exemption

Tax exemption

★★★★Achievement of +20% of 2020 fuel economy standards to win
★★★★Achievement of +10% of 2020 fuel economy standards to win

1. 0%

★★★★Achievement of 2020 fuel economy standards to win

2. 0%

1. 0%

0. 5%

★★★★Achievement of +10% of 2015 fuel economy standards to win

3. 0%

2. 0%

1. 0%

Other than above

2. 0%

 ※"★★★★" shows the reduction achievement more than 75% of exhaust gas standards in exhaust gas standard 50% reduction achievement car or 2005 in 2018.

 

Please refer to the following for detailed tax rate.

 

(2) Reduction of temporariness of environmental performance percent

About the acquisition of "car for self" of intervals from October 1, 2019 to March 31, 2021, tax rate of environmental performance percent is reduced by 1%. (reduction of temporariness)

Achievement of fuel economy standards degrees

Car for self

Registration car

Light car

Electric cars

Tax exemption

Tax exemption

★★★★Achievement of +20% of 2020 fuel economy standards to win
★★★★Achievement of +10% of 2020 fuel economy standards to win

1. 0%
(tax exemption)

★★★★Achievement of 2020 fuel economy standards to win

2. 0%
(1.0%)

1. 0%
(tax exemption)

★★★★Achievement of +10% of 2015 fuel economy standards to win

3. 0%
(2.0%)

2. 0%
(1.0%)

Other than above

※"★★★★" shows the reduction achievement more than 75% of exhaust gas standards in exhaust gas standard 50% reduction achievement car or 2005 in 2018.

※Of the table mentioned above (about tax rate of), list tax rate after the reduction pertaining to the acquisition from October 1, 2019 to March 31, 2021.

※Other than the above, there are vehicle for barrier-free, special measures pertaining to the acquisition of advanced safety vehicle (ASV).

 For more details, please refer to Saga Prefectural Taxation Office (automobile tax section).

 

Tax rate ((2) of revised point) of classification percent

Tax rate of automobile tax (classification percent) of degree is reduced in every year for car (registration car) for self who received the first new registration after October 1, 2019.

※About camping car and office car, tax rate of classification percent is reduced.

 

Tax rate of car (registration car) for self

Total displacement

Tax rate (the balance)

Before September 30, 2019
We received the first new registration

After October 1, 2019
We received the first new registration

         1. 0 liters or less

29,500 yen

25,000 yen (▲ 4,500 yen)

1. Surpassing 0 liters 1. 5 liters or less

34,500 yen

30,500 yen (▲ 4,000 yen)

1. Surpassing 5 liters 2. 0 liters or less

39,500 yen

36,000 yen (▲ 3,500 yen)

2. Surpassing 0 liters 2. 5 liters or less

45,000 yen

43,500 yen (▲ 1,500 yen)

2. Surpassing 5 liters 3. 0 liters or less

51,000 yen

50,000 yen (▲ 1,000 yen)

3. Surpassing 0 liters 3. 5 liters or less

58,000 yen

57,000 yen (▲ 1,000 yen)

3. Surpassing 5 liters 4. 0 liters or less

66,500 yen

65,500 yen (▲ 1,000 yen)

4. Surpassing 0 liters 4. 5 liters or less

76,500 yen

75,500 yen (▲ 1,000 yen)

4. Surpassing 5 liters 6. 0 liters or less

88,000 yen

87,000 yen (▲ 1,000 yen)

6. We exceed 0 liters

111,000 yen

110,000 yen (▲ 1,000 yen)

 ※It is green and is tax rate about car without application of exception (juka, light section).

  

Leaflet poster pertaining to the body taxation review

 

Related site (link)

Ministry of Internal Affairs and Communications We open with the other window(external link)

The Ministry of Land, Infrastructure, Transport and Tourism We open with the other window(external link)

Ministry of Economy, Trade and Industry We open with the other window(external link)

 

 

Vehicle for barrier-free, reference pertaining to special measures pertaining to the acquisition of advanced safety vehicle (ASV)

Saga Prefectural Taxation Office automobile tax section 0952-30-1511

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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.