Toyota released the Estima in May 1990—a larger vehicle than the TownAce and MasterAce Surf. While the R20/R30 models were typically discontinued in export markets in 1990 with the release of this new model (usually badged Previa overseas), for Japan, production continued until January 1992. This was because unlike the R20/R30, the Estima did not fall under the "number five" tax bracket regarding Japanese vehicle size tax legislation. To comply, dimensions had to remain under for width and in length, plus 2000 cc for engine displacement. It was not until January 1992 that Toyota released smaller, complying versions of the Estima in Japan under the names Estima Emina and Estima Lucida. These cars replaced the high-end MasterAce Surf, with a rebodied version of the R20/R30 TownAce continuing on until 1996.