The Government introduces “International Tourist Tax ” to secure funds for tourism promotion. International tourists are to be subject to the new tax of JPY 1,000 per departure for overseas.


Taxpayers International tourists departing from Japan by aircraft or ship regardless their purpose or nationality
Exclusion and Exemptions
  • Crew members
  • Persons subject to deportation
  • Persons leaving Japan by an official airplane or ship such as government plane
  • Transit passengers who leave Japan within 24 hours after entry
  • Passengers who planned to travel between third countries but happened to stop by Japan due to emergency condition such as inclement weather
  • Passengers who planned to depart for a foreign country but happened to return to Japan due to emergency condition such as inclement weather
  • Passengers under the age of 2
  • Certain foreign diplomats and military personnel dispatched to Japan departing for official purpose
Tax rate JPY 1,000 per departure for overseas
  1. Collection and payment by carriers
    • Airlines and cruise lines shall collect tax from their passengers and make payment by the end of the month after the next month of departure.
  2. Payment by tourists
    • If leaving not with carriers but with private vessel such as private jet, passengers shall make payment by the time of boarding.
Effective date Effective from Monday, January 7th, 2019
(Excluding certain departures based upon a contract of carriage signed prior to the date)