Japan’s Ministry of Internal Affairs and Communications has approved the introduction of lodging taxes in 11 prefectures, cities, towns, and villages, with the Minister of Internal Affairs and Communications giving consent based on the Local Tax Act.
The municipalities introducing the tax are Koshimizu Town in Hokkaido, Toyako Town in Hokkaido, Matsumoto City in Nagano Prefecture, Nozawaonsen Village in Nagano Prefecture, Miyazaki City in Miyazaki Prefecture, Okinawa Prefecture, Ishigaki City in Okinawa Prefecture, Miyakojima City in Okinawa Prefecture, Motobu Town in Okinawa Prefecture, Onna Village in Okinawa Prefecture, and Chatan Town in Okinawa Prefecture.
The lodging tax per person per night will be as follows: Toyako Town, 200 to 1,000 yen; Matsumoto City, 150 yen (100 yen for the first three years); Koshimizu Town and Miyazaki City, 200 yen; Okinawa Prefecture, 2% (up to 2,000 yen, and if both the prefecture and a municipality impose a lodging tax, 8% with an upper limit of 800 yen); Ishigaki City, Miyakojima City, and Motobu Town, 1.2% (up to 1,200 yen); Nozawaonsen Village, 5% (3.5% for the first three years).
The start dates for the introduction are April 1 for Koshimizu Town and Toyako Town; June 1 for Matsumoto City and Nozawaonsen Village; July 1 for Miyazaki City; and February 1, 2027 for Okinawa Prefecture, Ishigaki City, Miyakojima City, Motobu Town, Onna Village, and Chatan Town.
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