Small special vehicles must be issued with a license plate.

Small special vehicles such as passenger tractors, combine harvesters, rice transplanters, forklifts, shovels and loaders are subject to light vehicle tax.
If you own a small special vehicle, please report it to the Taxation Division and receive a license plate number.
Please note that ownership is subject to tax regardless of whether you drive on the road or not.

Small special vehicles are classified as follows according to the Road Transport Vehicle Law.
1. Small special vehicle (passenger vehicle for agricultural work)

• Type : Agricultural tractors, agricultural chemical sprayers, harvesting and threshing vehicles (combine harvesters), rice transplanters designated by the Minister of Land, Infrastructure, Transport and Tourism
• Maximum speed : less than 35 kilometers per hour

(Note) If there is a passenger device and the maximum speed is 35 kilometers per hour or more, it is classified as a large special vehicle.
2. Small special vehicles (others)

• kinds

Shovel loader, tire roller, road roller, grader, road stabilizer, scraper, rotary snow removal vehicle, asphalt finisher, tire dozer, motor sweeper, damper, wheel hammer, wheel breaker, forklift, Fork loaders, wheel cranes, straddle carriers, turret-type on-site transport vehicles, vehicles with a structure in which the vehicle chassis bends to steer, vehicles with a caterpillar structure designated by the Minister of Land, Infrastructure, Transport and Tourism, and designation by the Minister of Land, Infrastructure, Transport and Tourism A car with a special structure that

• maximum speed　

Less than 15km

• size

1. Vehicle length: 4.7 meters or less
2. Vehicle width: 1.7 meters or less
3. Vehicle height: 2.8 meters or less

If all of the above requirements are met (Caution) If even one of the requirements is exceeded, it will be classified as a large special vehicle. Fixed asset tax (depreciable assets) declaration is required.

Small special vehicle (for agricultural work): 2,400 yen <br id="3"/>Small special vehicle (other): 5,900 yen

What you need for the procedure : Documents showing the vehicle name, chassis number, engine displacement, model certification number, etc. (Sales certificate/Transfer certificate)
Identification documents of the person submitting the notification