| 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 3,000 per departure from Japan
※There is a transitional measure under which the previous tax rate (JPY 1,000) applies if you depart using eligible tickets issued on or before June 30, 2026. |
| Collection/Payment |
- 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.
- 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.
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