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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.
||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
||JPY 1,000 per departure for overseas
- 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.
||Effective from Monday, January 7th, 2019
(Excluding certain departures based upon a contract of carriage signed prior to the date)