4. Light vehicle tax(1) Foreign residents who must pay light vehicle tax

You must pay light vehicle tax if you own a motorized bike, light motor vehicle, small
special-purpose vehicle or small-sized two-wheeled vehicle (generally referred to as “lightvehicles”) whose registered permanent parking space is located in Fukuoka City as of April
1 each year.
* Even if the registered name is changed after April 1, tax will be levied upon the owner asof April 1.

(2) Light vehicle tax rates

Light vehicle tax rates vary depending on the vehicle type and engine displacement of
the taxed vehicles, as shown in the table below.
Vehicle type and engine displacement
Motorized
bikes

50 cc or lessTwowheels

Amount¥2,000Over 50 cc to 90 cc¥2,000Over 90 cc to 125 cc¥2,400Three or more wheels¥3,700Twowheels¥3,600Threewheels

Light motor vehicles

Fourwheels
660 ccor less

Over 125 cc to 250 cc

660 cc or less

Initial inspection done on or before March 31, 2015

¥3,100Initial inspection done on or after April 1, 2015 *2¥3,900Initial inspection done 13 or more years ago
Vehicles initiallyElectric light vehicles;
inspected between natural gas light vehicles
April 1, 2021 andMarch 31, 2023, and Gasoline vehicles;
have a certain
hybrid vehicles*2 (passenger
environmentalvehicle for business use only)
efficiency*1.

¥4,600Initial inspection done on or before March 31, 2015

¥5,500Initial inspection done on or after April 1, 2015 *2¥6,900¥1,000¥2,000¥3,000Initial inspection done 13 or more years ago
Electric light vehicles;
Passenger use Vehicles initially(for business use) inspected between natural gas light vehicles
April 1, 2021 andMarch 31, 2023, and Gasoline vehicles;
have a certain
hybrid vehicles*2 (passengerenvironmentalvehicle for business use only)
efficiency*1.

¥8,200Initial inspection done on or before March 31, 2015

¥7,200Initial inspection done on or after April 1, 2015 *2¥10,800

Initial inspection done 13 or more years ago
Passenger use Vehicles initially(for personal use) inspected between
April 1, 2021 andElectric light vehicles;
March 31, 2023, andnatural gas light vehicles
have a certain
environmental
efficiency*1.

¥12,900

Freight(for business use)

¥1,800¥3,500¥5,200¥2,700Initial inspection done on or before March 31, 2015

¥3,000Initial inspection done on or after April 1, 2015 *2¥3,800Initial inspection done 13 or more years ago¥4,5006Vehicle type and engine displacement

Light motor vehicles

Fourwheels
660 ccor less

Vehicles initiallyinspected between
Freight
April 1, 2021 andElectric light vehicles;(for business March 31, 2023, andnatural gas light vehiclesuse)have a certainenvironmental
efficiency*1.

Amount¥1,000Initial inspection done on or before March 31, 2015

¥4,000Initial inspection done on or after April 1, 2015 *2¥5,000Initial inspection done 13 or more years ago
Vehicles initially(for personal inspected betweenuse)
April 1, 2021 andElectric light vehicles;
March 31, 2023, andnatural gas light vehicles
have a certain
environmental
efficiency*1.

¥6,000Freight

Small
For agricultural work
specialpurpose
vehicles Other
Small-sized
two-wheeledOver 250 ccvehicles¥1,300¥2,400¥5,900¥6,000*1 Tax rate for the first year only (*2 tax rate from the following year onwards).
*2 Tax rates will vary depending on environmental performance.

(3) Declaring light vehicle tax

You must file a light vehicle declaration when you: obtain a light vehicle by purchase or transfer; lose a light vehicle by scrapping, sale, transfer, or theft; or change your address or the permanent parking space of your light vehicle.
You can submit a declaration for:
 motorized bikes 125cc or less, and small special-purpose vehicles at thetax imposition section administrative clerk at ward offices in Fukuoka City(See pages 10 to 12) light motor vehicles (three- and four-wheeled vehicles) at theNational Association of Light Vehicles (Zenkeijikyō) Fukuoka Office(General Incorporated Association)
Address: 2-2-51 Hakozaki-futo, Higashi-ku
Tel: 092-641-0431
 small two-wheeled light motor vehicles at theNational Association of Light Vehicles (Zenkeijikyō) Fukuoka Office,Chihaya Branch Office
Address: 2F Rikuren Kaikan, 3-10-40 Chihaya, Higashi-ku,
Tel: 092-641-0431 (Representative number of the Fukuoka Office)(4) Due date and payment methods

Tax notifications (payment slips) are issued and sent by the ward office. You must pay thetax at a bank, other financial institution, or convenience store by the due date.
Payment month

May*Payment is due by the end of the month. Should the payment due date fall on a Saturday,
Sunday, or holiday, the due date will shift to the following working day.
If you will move out of Fukuoka City or leave Japan, you must file a declaration and pay thelight vehicle tax.
7