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Automobile tax environmental performance percent

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With automobile tax environmental performance percent

Automobile tax environmental performance percent buys car and is tax imposed on person who got.

 

Person who puts

 Acquisitor (when sellers still have proprietary rights of car in cases that we valued by loan, buyer is considered to be acquisitor.) of car (except two-wheeled vehicle) registered in the prefecture

 

Sum to pay

 We multiply tax rate from 1% to 3% (when to commercial vehicle 2% from 0.5%) by acquisition price of car depending on achievement of fuel economy standards degrees and calculate.

Note) acquisition value is amount to pay for value when we acquired car. Normal transaction price becomes the acquisition value if we acquire at price that is lower than normal transaction price including case that we bought car for from case and relative who got car free of charge cheaply.

  

Anti-elephant cart

Tax rate

Private use

It is for business

 Electric car (we include fuel cell-powered car)

Tax exemption

Tax exemption

 Natural gas car (2009 exhaust emission regulation Nox10 % reduction or 2018 exhaust emission regulation conformity)
 Plug-in hybrid vehicle
 Clean diesel car (2009 exhaust emission regulation conformity car or 2018 exhaust emission regulation conformity)

 

Anti-elephant cart

Tax rate

Classification

Fuel

Ride capacity or
Vehicle gross weight

Exhaust gas standard

Fuel economy standards

Private use

It is for business

Car

Gasoline-powered car ・

LPG car

-

2005 exhaust emission regulation 75% reduction
Or
2018 exhaust emission regulation 50% reduction
Achievement of +20% of 2020 fuel economy standards
(achievement of +80% of 2010 fuel economy standards ※ 1)

Tax exemption

Tax exemption

Achievement of +10% of 2020 fuel economy standards
(achievement of +65% of 2010 fuel economy standards ※ 1)

1%
(tax exemption) ※2

Tax exemption

Achievement of 2020 fuel economy standards
(achievement of +50% of 2010 fuel economy standards ※ 1)

2%
(1%) ※2

0.5%

Achievement of +10% of 2015 fuel economy standards
(achievement of +38% of 2010 fuel economy standards ※ 1)

3%
(2%) ※2

1%

We do not correspond by car as above

3%
(2%) ※2

2%

Bus ・

Truck

Gasoline-powered car2. 5t or less2005 exhaust emission regulation 75% reduction
Or
2018 exhaust emission regulation 50% reduction
Achievement of +20% of 2015 fuel economy standards
(achievement of +50% of 2010 fuel economy standards ※ 1)

Tax exemption

Tax exemption

Achievement of +15% of 2015 fuel economy standards
(achievement of +44% of 2010 fuel economy standards ※ 1)

1%

0.5%

Achievement of +10% of 2015 fuel economy standards
(achievement of +38% of 2010 fuel economy standards ※ 1)

2%

1%

2. More than 5t
3. 5t or less
2005 exhaust emission regulation 75% reduction
Or
2018 exhaust emission regulation 50% reduction
Achievement of +15% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +10% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +5% of 2015 fuel economy standards

1%

0.5%

Achievement of 2015 fuel economy standards

2%

1%

2005 exhaust emission regulation
50% reduction
Or
2018 exhaust emission regulation 25% reduction
Achievement of +15% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +10% of 2015 fuel economy standards

1%

0.5%

Achievement of +5% of 2015 fuel economy standards

2%

1%

Diesel car2. More than 5t
3. 5t or less
2009 exhaust emission regulation Nox, PM10 % reduction
Or
2018 exhaust emission regulation
Conformity
Achievement of +15% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +10% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +5% of 2015 fuel economy standards

1%

0.5%

Achievement of 2015 fuel economy standards

2%

1%

2009
Exhaust emission regulation conformity
Achievement of +15% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +10% of 2015 fuel economy standards

1%

0.5%

Achievement of +5% of 2015 fuel economy standards

2%

1%

3. More than 5t2009 exhaust emission regulation Nox, PM10 % reduction
Or
2016 exhaust emission regulation
Conformity
Achievement of +15% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +10% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +5% of 2015 fuel economy standards

1%

0.5%

Achievement of 2015 fuel economy standards

2%

1%

2009 exhaust emission regulation
Conformity
Achievement of +15% of 2015 fuel economy standards

Tax exemption

Tax exemption

Achievement of +10% of 2015 fuel economy standards

1%

0.5%

Achievement of +5% of 2015 fuel economy standards

2%

1%

We do not correspond by bus truck as above

3%

2%

※Fuel economy standards are applied for used car (truck which is with car, 2.5t or less of) which does not calculate JC08 mode fuel economy level in 1 2010.

※When we acquire private car between 2 October 1, 2019 and September 30, 2020, tax rate is reduced by 1%.

    

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

 There is the following exception about vehicle for barrier-free, the acquisition of advanced safety vehicle (ASV). For more details, please confirm homepage of the Ministry of Land, Infrastructure, Transport and Tourism.
 

Object, requirements

Reduction contents (only as for the new car)
(we subtract from acquisition price)

Barrier-free vehicleNon-step bus

10 million yen subtraction

Bus (more than 30 ride capacity) with lift

6.5 million yen subtraction

Bus (less than 30 ride capacity) with lift

2 million yen subtraction

Universal design taxi

1 million yen subtraction

Vehicle stability control unit,
Collision damage reduction brakes,
Car mounted with traffic lane deviation alarm
For new car meeting constant condition, there is subtraction from acquisition price.

  

 About the car-affiliated taxation system (the Ministry of Land, Infrastructure, Transport and Tourism homepage) We open with the other window(external link)

  

Tax exemption limit (the acquisition not to cost tax)

 When the acquisition value is 500,000 yen or less, it does not cost tax.
 

Tax exemption

 The following case does not cost tax.
 (1)In the case of the acquisition by the inheritance
 (2)In the case of the acquisition of car by merger of juristic person or the division (the division type division)
 (3)When, by buy on the installment plan full payment, proprietary rights move to buyer from seller
 (4)When we return car which we purchased from auto sales company for poor performance within one month

We can receive return of automobile tax environmental performance percent that we have already paid by application in the case of note) (4).
 

Report and the tax payment

 When you do new registration of car, move registration at transportation branch office, you declare in Saga Prefectural Taxation Office (automobile tax section), and please gain.
 

About reduction of taxes

 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 environmental performance percent based on application. 
 
 

Grant to municipalities

 44.65% of automobile tax environmental performance percent paid to the prefecture are issued to municipalities.
 ※Grant rate is changed from 2022 to 40.85%.
 

About light vehicle tax environmental performance percent

 It is tax imposed on person who acquired light car. Light vehicle tax environmental performance percent is municipalities tax, but the prefecture performs desk work such as the levy collection, return, reduction of taxes, and the prefecture pays paid light vehicle tax environmental performance percent to municipalities for the duration.
 

Anti-elephant cart

Tax rate

Private use

It is for business

 Electric car (we include fuel cell-powered car)

Tax exemption

Tax exemption

 Natural gas car (2009 exhaust emission regulation Nox10 % reduction or 2018 exhaust emission regulation conformity)

  

Anti-elephant cart

Tax rate

Classification

Fuel

Exhaust gas standard

Fuel economy standards

Private use

It is for business

Car

Gasoline-powered car

2005 exhaust emission regulation 75% reduction
Or
2018 exhaust emission regulation 50% reduction
Achievement of +20% of 2020 fuel economy standards
(achievement of +80% of 2010 fuel economy standards ※ 1)

Tax exemption

Tax exemption

Achievement of +10% of 2020 fuel economy standards
(achievement of +65% of 2010 fuel economy standards ※ 1)

Tax exemption

Tax exemption

Achievement of 2020 fuel economy standards
(achievement of +50% of 2010 fuel economy standards ※ 1)

1%
(tax exemption) ※2

0.5%

Achievement of +10% of 2015 fuel economy standards
(achievement of +38% of 2010 fuel economy standards ※ 1)

2%
(1%) ※2

1%

We do not correspond by car as above

2%
(1%) ※2

2%

※Fuel economy standards are applied for used car (car) which does not calculate JC08 mode fuel economy level in 1 2010.

※When we acquire private car between 2 October 1, 2019 and September 30, 2020, tax rate is reduced by 1%.

   

Related link

 

Reference about automobile tax environmental performance percent

 Saga Prefectural Taxation Office automobile tax section

  Address: 〒 849-0928 2-7-5, Wakakusu, Saga-shi, Saga (the Saga transportation branch office west side)

  Telephone: 0952-30-1511

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Inquiry
(ID: 70245)
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.