{
 "protocol": "verified-facts/0.2",
 "key": "jp/kei-tax/heavy-surcharge-rule",
 "label": "Surcharge rule: kei cars (three or more wheels) 13 years after first given a number pay about 20% more, from the fiscal year containing the month 14 years after; electric, natural-gas, methanol, petrol-electric hybrid and towed vehicles are excluded",
 "value": "13年経過 → 概ね20%重課（14年経過した月の属する年度から）",
 "unit": "rule",
 "period": null,
 "effectiveFrom": null,
 "effectiveTo": null,
 "source": "https://www.city.koto.lg.jp/060501/kurashi/zekin/kejidosha/5112.html",
 "quote": "最初の車両番号の指定を受けたときから13年経過した車両については、14年経過した月の属する年度から、3.重課税率が適用となります。ただし、動力源または内燃機関の燃料が、電気・天然ガス・メタノール・混合メタノールの軽自動車およびガソリン電力併用の軽自動車ならびに被けん引車は除きます。（注釈）最初の車両番号の指定を受けた年月とは、自動車検査証の初度検査年月になります。",
 "verifiedDate": "2026-10-24",
 "nextScheduledRefresh": "2026-11-28",
 "status": "fresh",
 "ageDays": 1,
 "maxAgeDays": null,
 "scope": "四輪以上の軽自動車 (660 cc or less), 自家用 乗用, standard rate (標準税率; 制限税率 1.5×), charged to the owner on 1 April with no 月割. The rate depends on when the vehicle first received its number (初度検査年月): before or from 2015-04-01, and 13 years after it the surcharge rate. Called 軽自動車税種別割 until 2026-03-31.",
 "hash": "sha256:44e9c4b027bc08cdc5f36b6caaaaa48024084e2dd6ba708d01a231f00360bb51",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..nTul3EHEJ8wQPLH-zq9tVcuVWoZJr0-d7CxgQTE-8Syfqff5JjCuot-7URfafyTafjVI-M3FK36SssRmTuJ4AA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/jp/kei-tax/heavy-surcharge-rule",
  "text": "databutler.dev, verified 2026-10-24 against https://www.city.koto.lg.jp/060501/kurashi/zekin/kejidosha/5112.html"
 }
}