軽自動車
First generation Smart models equipped with engine sizes smaller than fit into the Kei car category of cars in Japan, and are eligible for a range of lower taxes. Recent models with a larger engine do not meet the Kei qualifications. An official version of the Smart Fortwo called the "Smart K" has been released to fit the Kei car category. English musician Steve Appleton is featured in a Smart TV commercial, running in Japan during 2010.