Tax-Free Shopping

Tax Free Measures and Procedures (Consumption Tax Exemption)

Travelers to Japan can take advantage of special measures exempting them from paying consumption tax at department stores, home appliance stores, discount stores, and other retailers when certain procedures are followed.

Note: A new tax-free shopping system will be introduced on November 1, 2026. Eligibility requirements and procedures will change. Visit the Japan Tourism Agency's website for the latest information.

Using the Tax-free Shopping System Being Introduced on November 1, 2026

The system allows visitors to Japan to receive a refund on the consumption tax paid for goods purchased at participating retailers. The refund will be processed after passing through customs on your departure. This means that consumption tax must be paid at the time of purchase. For guidance on using the system, and for eligibility requirements, consult participating retailers, or local authorities.

Persons Eligible for Tax Exemption

The following people are eligible:

• Foreign nationals who do not live in Japan (who have a "Temporary Visitor," "Diplomat," or "Official" status of residence, or who have been granted landing permission in Japan)
• Japanese nationals who live overseas and are within six months of a temporary re-entry into Japan (who have lived overseas for over two years, and can show proof of address)

Articles Eligible for Tax Exemption

Purchases made on the same day at the same store totaling the amounts below

1. General items where the total purchase amount of 5,000 yen or more per person per day at the same store
2. Consumable items—food, beverages, pharmaceuticals, cosmetics—where the total purchase amount is between 5,000 yen and 500,000 yen per person per day at the same store

From November 1, 2026
Purchased items totaling 5,000 yen or more in value, excluding consumption tax, on the same day at the same store
Note: There is no limit to the purchase amount based on product category

Tax Exemption Procedure

Tax exemption procedures can be completed online

1. When making a purchase, present your passport (copies are not accepted)
2. The retailer will explain any details to be aware of regarding tax-exempt purchases
3. Present your passport to the customs officer when leaving Japan (copies are not accepted)

From November 1, 2026
To complete tax exemption procedures, follow the retailer's instructions when making a purchase.

1. When making a purchase, present your passport (copies are not accepted)
2. Follow the staff's guidance to complete the necessary procedures
3. Follow the retailer's instructions to access necessary information and documentation

Identity verification through the Visit Japan Web Service

Staff at tax-free stores can scan the 2D barcode displayed via the Visit Japan Web Service to receive passport information from visitors. Anyone from overseas with a "Temporary Visitor," "Diplomat," or "Official" status of residence can use this service.

From November 1, 2026
To use the tax-free shopping system, you must present your passport, or other documentation. Foreign nationals with a "Temporary Visitor," "Diplomat," or "Official" status of residence can use this service.

Stores Offering Tax Exemption Services

Stores with the tax-free logo