The gentlemans agreement applies so that a huge tax/fine wont be charged by the governmnet on ANY car that produces more than the 276 hp value.

PLUS, theres a reason SOOO many cars out of Japan displace JUST under 2000 cc or just under 3000 cc. Think about it...

SR20DET, EJ20K, 4G63, 3SGTE, K20, B18 etc etc etc...

The you have the 3.0 and under 300 zx, 3000GT and Supra....

Fines and taxes are applied for the purchases of such vehicles...

def