Japan’s Ministry of Internal Affairs and Communications (MIC) has approved, based on the Local Tax Act, the introduction and revision of accommodation taxes in six cities and towns.
The municipalities introducing new accommodation taxes are Tomakomai City in Hokkaido, Kitahiroshima City in Hokkaido, Wakkanai City in Hokkaido, Yamagata City in Yamagata Prefecture, Fujiyoshida City in Yamanashi Prefecture, Fujikawaguchiko Town in Yamanashi Prefecture, and Nago City in Okinawa Prefecture. The municipality revising its system is Tokyo Metropolis.
The accommodation tax per person per night will be 200 yen in Wakkanai City, Fujiyoshida City, and Fujikawaguchiko Town; 3% of the room rate in Tomakomai City, Kitahiroshima City, and Yamagata City; and 1.2% of the room rate in Nago City (with an upper limit of 1,200 yen). In addition, Tokyo will newly include simple lodging facilities and private lodging (minpaku) facilities as taxable properties. The tax rate is 3% of the accommodation fee, and guests whose accommodation fee is less than 13,000 yen per person per night will be exempt.
The introduction or revision of the tax will take effect on February 1, 2027, in Nago City; March 1, 2027, in Wakkanai City; and October 1, 2027, in Kitahiroshima City. For the other municipalities, it will take effect on April 1, 2027.
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