Japan Accommodation Tax: Which Cities Levy It? Who Needs to Pay? How to Pay?
Currently, 12 prefectures, cities, towns, or villages in Japan levy a lodging tax (known in Japanese as “宿泊税“) on hotel and inn guests. These include popular tourist destinations such as Tokyo, Osaka, Kyoto, Fukuoka, Nagasaki, and Kanazawa. Additionally, 23 other regions have received approval to start collecting a hotel accommodation tax from the second half of 2025 or 2026 onwards, including popular tourist spots like Hokkaido, Okinawa, Takayama, and Gero. Beyond these, more and more local governments are beginning to study the introduction of a lodging tax, and it is believed that this tax will become a common levy across
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