Japan’s Leading Tax-Free Information Site for Travelers

For purchases made on or after November 1, 2026, customers at tax-free shops in Japan will first purchase goods at tax-inclusive prices.

After that, when departing Japan, the purchased tax-free goods will be checked at an airport or seaport. If the tax-free requirements are satisfied, the amount equivalent to consumption tax will be refunded.

In other words, the system will change from one in which consumption tax is deducted at the time of purchase to one in which the refund is processed after customs inspection upon departure.

No.

Under the Refund Method, you will pay the tax-inclusive price at the time of purchase.

To receive a refund, you must have the purchased tax-free goods with you and undergo customs inspection when departing Japan.

Foreign nationals who are non-residents of Japan and have an eligible status of residence or landing permission can qualify for tax-free shopping.

In principle, visitors must have entered Japan less than six months ago. Exceptions apply to certain categories, including persons with Diplomat or Official status and U.S. Forces personnel.

Please refer to the “Tax-Free Eligibility” table above for eligible categories and the documents you need to present.

Yes.

For example, foreign nationals with a status of residence for working in Japan, or statuses such as “Student,” “Technical Intern Training,” “Dependent,” “Permanent Resident,” or “Special Permanent Resident,” are generally not eligible for tax-free shopping.

Even if you plan to depart Japan, you cannot make tax-free purchases unless you have an eligible status of residence or landing permission.

In principle, you need to present your passport.

At some stores, you may be able to use the Tax-Free Shopping QR Code generated through Visit Japan Web.

However, not all tax-free shops accept the QR Code, so please confirm with the store in advance.

Purchases totaling 5,000 yen or more, excluding tax, per store per day are eligible.

From November 2026, it will no longer be necessary to distinguish between general goods and consumables.

From November 2026, the distinction between general goods and consumables will be abolished. Therefore, the purchase limit and special packaging rules that applied only to consumables will also be abolished.

However, if goods such as food, beverages, cosmetics, or pharmaceuticals are used or consumed in Japan, the goods may not be available for customs inspection upon departure, and you may not be eligible for a refund.

Yes.

To receive a refund, you must take the purchased tax-free goods out of Japan.

Customs may ask to confirm the goods when you depart, so please keep them in a condition where they can be presented promptly.

If any purchased tax-free goods cannot be confirmed by Customs, the relevant purchase may not be eligible for a refund.

In particular, customs inspections are conducted for each purchase transaction, such as each receipt. If even one item included in the same purchase transaction cannot be presented, the other goods included in that transaction may also become ineligible for customs inspection and refund.

Please keep all purchased tax-free goods safely until you depart Japan.

You must depart Japan within 90 days from the date of purchase and undergo customs inspection at the time of departure.

If you will check in a suitcase at the airport, please complete the customs inspection before checking in your baggage.

You may place tax-free goods in checked baggage, but you must complete the customs inspection before checking in your baggage with the airline.

If you check in your baggage first, Customs may be unable to confirm the goods, and you may not be eligible for a refund.

The refund method varies depending on the tax-free shop or the refund service provider used by the shop.

Possible refund methods include a refund to a credit card, bank transfer, app-based refund, or cash refund at the airport or seaport.

Please confirm the refund method with the tax-free shop at the time of purchase.

The refund is based on the condition that the purchased tax-free goods are taken out of Japan.

If you leave the goods in Japan or transfer them to another person after customs inspection, an amount equivalent to the consumption tax may be collected, and you may be subject to penalties.