【正文】
icle’s emissions, beginsfollowing the first 3 years of newvehicle ownership and is conducted every 2 years thereafter.Although the administrative fee for the shaken is approximately JPY 1,500 (US $17), the totalfee, including the testing, parts, recycling, etc., can range from JPY 40,000 to JPY 70,000(US $450 to US $780).? This inspection process may conclude that some vehicles are no longer roadworthy, at whichpoint they would be scrapped or sold to neighboring Asian countries. This testing processallows Japan to maintain a national vehicle fleet that operates at near optimal performance,which makes the country’s tailpipe emissions among the lowest in the world.? In addition to the shaken, Japanese vehicle owners also pay two progressive vehicle taxes: aweight tax (at time of purchase) and an annual road tax. The owner burden of both of thesetaxes is correlated with the size of the vehicle’s engine. Annual road taxes in Japan for 2010range from JPY 3,000 to JPY 32,000 (US $33 to US $360) and weight taxes from JPY 55,000to JPY 75,000 (US $619 to US $844).? While taxation is an effective tool to modify purchase behavior for cleaner vehicles, theJapanese government has also implemented aggressive fuelefficiency targets. The target for2015 is a % improvement, pared with 2004 levels, and would apply to vehicles witha GVW less than or equal to tons. To help meet this target, tax incentives and subsidies,among other incentives, are provided for replacing older, less fuelefficient vehicles with thosethat meet or exceed the 2010 standard.5. 綠色稅制“綠色稅制”,其適用對象包括純電動汽車、清潔柴油車、混合動力車、天然氣車以及獲得認定的低排放且燃油消耗量低的