The acquisition tax imposed at the time of new or used vehicle purchase was abolished effective from October 1, 2019, in tandem with the increase (to 10%) in the consumption tax rate.● ABOLITION OF THE ACQUISITION TAX● IMPLEMENTATION OF TAXATION ON AUTOMOTIVE ENVIRONMENTAL PERFORMANCE––––From October 1, 2019, an automotive environmental performance-based tax came into effect as an adjunct provision to the automobile tax and the mini-vehicle tax. It is imposed at the time of vehicle (passenger car, mini-vehicle, heavy-duty vehicle, etc.) purchase and calculated on the basis of the vehicle’s environmental (i.e., fuel efficiency, emissions) performance and its purchase price.The new tax applies to both new and used vehicles, with the exception of vehicles purchased for ¥500,000 or less, which are exempted from the tax.The fuel efficiency and other environmental performance criteria on the basis of which the tax’s varying rates (e.g., from 0% to 3% for passenger vehicles and from 0% to 2% for commercial vehicles and mini-vehicles) have been determined are in line with criteria established in Japan’s Energy Conservation Law. Highly fuel-efficient vehicles as well as alternative-energy vehicles are exempted from the tax.For vehicles purchased between October 1, 2019 and March 31, 2021, a provisional 1% reduction on this tax is in application.Provisional Automotive Environmental Performance-Based Tax Reduction (in effect from October 1, 2019 through March 31, 2021)A 1% reduction on the automotive environmental performance-based tax will be in effect for private-use passenger vehicles (including mini- and used vehicles) purchased between October 1, 2019 and March 31, 2021.Passenger carsMini-vehiclesExempt from taxExempt from tax1% of VPP2% of VPP1% of VPP3%2%2020Fuel Efficiency StandardsOtherAlternative-energy vehicles*+20%+10%Compliant*Electric, fuel cell, plug-in hybrid and natural gas vehicles and clean diesel passenger carsVPP: Vehicle purchase priceNote: Above tax rates will be applied to vehicles registered on or after April 1, 2021, following the expiration of the provisional 1% reduction on these rates.Environmental Performance-Based Tax for Private-Use Passenger Vehicles (including mini- and used vehicles)Acquisition tax rates (applicable through September 30, 2019)Heavy-duty vehiclesNot compliant1% of VPP2% of VPPExempt from tax3% of VPP2015Fuel Efficiency StandardsAlternative-energy vehicles*Compliant+5%+10%Basic rateExempt1%2%3%ExemptExempt1%2%Reductions for Passenger CarsReduced rate(2019/10 through 2021/3)Basic rateExempt1%2%ExemptExempt1%Reductions for Mini-VehiclesReduced rate(2019/10 through 2021/3)*Electric, fuel cell, plug-in hybrid and natural gas vehiclesVPP: Vehicle purchase priceEnvironmental Performance-Based Tax for Private-Use Heavy-Duty VehiclesPassenger vehicles (for private use)Commercial vehicles, mini-vehiclesAcquisition TaxAbolished onOctober 1, 20193%2%43
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