Tax Refund of the Motor Vehicle Tonnage Tax for ELV **ELV : End-of-Life Vehicle

1. Flow of tax refund
Subject to the Automobile Recycling Law
ELVRecycling

In case of Temporary Deletion Registration
Later date of either following A or B.
A. The date of Temporary Deletion Registration
B. The date on which The Ministor orLand,Infrastructure and Transportreceive a report that ELV was dismantled.

The expired date of the MotorVehicle Inspection Certificate

More than 1 month ?
In case of Permanent Deletion Registration
Permanent Deletion Registration

The expired date of the MotorVehicle Inspection Certificate

More than 1 month ?
YES

Tax Refund of Motor Vehicle Tonnage Tax
Amount of tax refund= Paid Motor Vehicle Tonnage Tax
Number of months that is the remainder period of the Motor Vehicle Inspection Certificate
×
Number of months of the Motor Vehicle Inspection Certificate
National Tax Agency Japan2. Procedure

LastVehicle
Owner① Delivery of ELV

Accepting
Agent

Recycling② Report*1
New Car Dealer
Used Car Dealer③ Application*2

Repair/Maintenance
Agent

Local Land Transport Office Branch(or Light Motor Vehicle Inspection Association in case of a light motor vehicle)④ Tax refund*3TaxOfficeNotes:*1. Report which informs that you can submit Notification of Dismantling ELV or application
for Permanent Deletion Registration.
*2. Application for tax refund,Notification of Dismantling ELV,Application for Permanent
Deletion Registration are included in one set of sheets.
【Note】You must submit Application for tax refund to local Land Transport Office branch(in caseof a light motor vehicle,submit to Light Motor Vehicle Inspection Association).
*3. Tax Refund of the Motor Vehicle Tonnage Tax for ELV.
【Note】
It may take approximately three months from the application until you receive tax
refund because of the examination of the content of application etc.

EXAMPLE OF APPLICATION SHEET FOR
TAX REFUND OF THE MOTOR VEHICLE TONNAGE TAX FOR ELVThis sheet is used for a registration car. But each items are same for light car.
License Plate Number
Name and address of owner*1

Recycling Ticket Number
Vehicle Serial/Product Number

A method of receiving tax refund.*2
If you authorize an agent to perform necessary procedures,fill out name and address of an agent.*3
If you authorize an agent to receive tax refund,fill out name and address of an agent.*3
Your Individual Number or Corporate Number

Notes:*1. You fill out your residence or domicile in Japan to this address column.
If you live in the areas used by the United States armed forces, it is as follows.
Example: KADENA AIR BASE PSC 12 BOX 12345 APO AP 12345*2. You receive tax refund through branch of bank in Japan or Japanese Postal Service office.
*3. A letter of attorney is necessary.

APPLICATION FORM (OCR SHEET) FILL OUT EXAMPLE
License Plate Number（自動車登録番号）

神奈川Vehicle Serial/Product Number（車台番号）

AB1-7654321

Recycling Ticket Number（移動報告番号）123456789012

Name and address of owner（申請者）

JIMMY EDWARD J〒239-0841 神奈川県横須賀市野比１－２－３－１０１℡045-123-1234

Individual Number or Corporate Number（個人番号又は法人番号）210987654321

A method of receiving Tax Refund（振込先口座）○○銀行／○○支店

500

Y1234

神 奈 川

普通預金

口座番号：1234567

500 Y 1234 7 6 5 4 3 2 1123456789012

1

J I M M Y

E D W A R D

J I M M Y

E D W A R D

145000535
2390841

J1045

J2 - 3 -1 0 11231234

1○ ○1○ ○211234567

JIMMY EDWARD J
神奈川県横須賀市野比 1-2-3-101
17 7 1210987654321
217 7 5