{"id":1810,"date":"2025-05-16T07:01:53","date_gmt":"2025-05-16T07:01:53","guid":{"rendered":"https:\/\/www.travelclassroom.net\/eng\/?p=1810"},"modified":"2026-04-11T01:01:56","modified_gmt":"2026-04-11T01:01:56","slug":"japan-accommodation-tax","status":"publish","type":"post","link":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html","title":{"rendered":"Japan Accommodation Tax: Which Cities Levy It? Who Needs to Pay? How to Pay?"},"content":{"rendered":"<p>Currently, 17 prefectures, cities, towns, and villages in Japan levy an <strong style=\"color: #800080;\">accommodation tax<\/strong> (called &#8220;<strong>\u5bbf\u6cca\u7a0e<\/strong>&#8221; in Japanese) on guests staying at hotels and inns, including popular tourist destinations like Tokyo, Hokkaido, Osaka Prefecture, Kyoto City, Hiroshima Prefecture, Fukuoka Prefecture, Nagasaki City, and Kanazawa City.<\/p>\n<p>&nbsp;<\/p>\n<p>Additionally, five more locations have received approval and will begin levying a hotel accommodation tax within the fiscal year 2026, including other popular spots such as Nagano Prefecture, Okinawa Prefecture, and Kumamoto City.<\/p>\n<p>&nbsp;<\/p>\n<p>Beyond this, more and more local governments are beginning to study the introduction of an accommodation tax, and it is believed that this tax will become a common levy across Japan in the future.<\/p>\n<picture><source srcset=\"https:\/\/www.travelclassroom.net\/eng\/wp-content\/uploads\/05\/Osaka-Accommodation-Tax.webp\" type=\"image\/webp\" \/><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30293\" src=\"https:\/\/www.travelclassroom.net\/eng\/wp-content\/uploads\/05\/Osaka-Accommodation-Tax.jpg\" alt=\"Japan Hotel Accommodation Tax\" width=\"620\" height=\"359\" \/><\/picture>\n<p>&nbsp;<\/p>\n<p>This article compiles information on accommodation tax across various regions of Japan, including details on the <strong><em>Osaka accommodation tax<\/em><\/strong>, <strong><em>Kyoto accommodation tax<\/em><\/strong>, <strong><em>Tokyo accommodation tax<\/em><\/strong>, <strong><em>Fukuoka accommodation tax<\/em><\/strong>, <strong><em>Hokkaido accommodation tax<\/em><\/strong>, and <strong><em>Okinawa accommodation tax<\/em><\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>It explains how to determine if you are liable for the tax and how payment is handled. Furthermore, it will also touch upon Japan&#8217;s <strong>hot spring tax<\/strong> (called &#8220;<strong>\u5165\u6e6f\u7a05<\/strong>&#8221; in Japanese).<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center; font-weight: bold; color: #008000;\">Table of Contents<\/p>\n<div style=\"width: 390px; margin: 0 auto; border: #ff6600 1pt solid;\">\n<ul>\n<li>1. <a href=\"#japan-accommodation-tax\">Japan Hotel Accommodation Tax (\u5bbf\u6cca\u7a05): Taxable Persons, Calculation Method, and Payment Method<\/a>\n<ul>\n<li>1.1. <a href=\"#hotels\">Which types of accommodation facilities require payment of the accommodation tax?<\/a><\/li>\n<li>1.2. <a href=\"#pay\">Where is the Japan accommodation tax paid?<\/a><\/li>\n<li>1.3. <a href=\"#tax\">How is the amount of accommodation tax determined?<\/a><\/li>\n<li>1.4. <a href=\"#calculate\">How is the accommodation fee per person per night calculated?<\/a><\/li>\n<\/ul>\n<\/li>\n<li>2. <a href=\"#place\">Which places in Japan levy an accommodation tax?<\/a>\n<ul>\n<li>2.1. <a href=\"#tokyo\">Tokyo Accommodation Tax<\/a><\/li>\n<li>2.2. <a href=\"#osaka\">Osaka Prefecture Accommodation Tax<\/a><\/li>\n<li>2.3. <a href=\"#kyoto\">Kyoto City Accommodation Tax<\/a><\/li>\n<li>2.4. <a href=\"#kanazawa\">Kanazawa City Accommodation Tax<\/a><\/li>\n<li>2.5. <a href=\"#fukuoka\">Fukuoka Prefecture Accommodation Tax<\/a><\/li>\n<li>2.6. <a href=\"#nagasaki\">Nagasaki City Accommodation Tax<\/a><\/li>\n<li>2.7. <a href=\"#tokoname\">Tokoname City Accommodation Tax<\/a><\/li>\n<li>2.8. <a href=\"#atami\">Atami City Accommodation Tax<\/a><\/li>\n<li>2.9. <a href=\"#takayama\">Takayama City Accommodation Tax<\/a><\/li>\n<li>2.10. <a href=\"#gero\">Gero City Accommodation Tax<\/a><\/li>\n<li>2.11. <a href=\"#matsue\">Matsue City Accommodation Tax<\/a><\/li>\n<li>2.12. <a href=\"#hirosaki\">Hirosaki City Accommodation Tax<\/a><\/li>\n<li>2.13. <a href=\"#miyagi\">Miyagi Prefecture Accommodation Tax<\/a><\/li>\n<li>2.14. <a href=\"#hokkaido\">Hokkaido Accommodation Tax<\/a>\n<ul>\n<li>2.14.1. <a href=\"#sapporo\">Sapporo City Accommodation Tax<\/a><\/li>\n<li>2.14.2. <a href=\"#hakodate\">Hakodate City Accommodation Tax<\/a><\/li>\n<li>2.14.3. <a href=\"#furano\">Furano City Accommodation Tax<\/a><\/li>\n<li>2.14.4. <a href=\"#otaru\">Otaru City Accommodation Tax<\/a><\/li>\n<li>2.14.5. <a href=\"#kutchan\">Kutchan Town Accommodation Tax<\/a><\/li>\n<li>2.14.6. <a href=\"#niseko\">Niseko Town Accommodation Tax<\/a><\/li>\n<li>2.14.7. <a href=\"#toyako\">Toyako Town Accommodation Tax<\/a><\/li>\n<li>2.14.8. <a href=\"#shimukappu\">Shimukappu Village Accommodation Tax<\/a><\/li>\n<\/ul>\n<\/li>\n<li>2.15. <a href=\"#hiroshima\">Hiroshima Prefecture Accommodation Tax<\/a><\/li>\n<li>2.16. <a href=\"#gifu\">Gifu City Accommodation Tax<\/a><\/li>\n<li>2.17. <a href=\"#toba\">Toba City Accommodation Tax<\/a><\/li>\n<li>2.18. <a href=\"#yugawara\">Yugawara Town Accommodation Tax<\/a><\/li>\n<li>2.19. <a href=\"#nagano\">Nagano Prefecture Accommodation Tax<\/a>\n<ul>\n<li>2.19.1. <a href=\"#matsumoto\">Matsumoto City Accommodation Tax<\/a><\/li>\n<li>2.19.2. <a href=\"#karuizawa\">Karuizawa Town Accommodation Tax<\/a><\/li>\n<li>2.19.3. <a href=\"#achi\">Achi Village Accommodation Tax<\/a><\/li>\n<li>2.19.4. <a href=\"#hakuba\">Hakuba Village Accommodation Tax<\/a><\/li>\n<li>2.19.5. <a href=\"#nozawaonsen\">Nozawaonsen Village Accommodation Tax<\/a><\/li>\n<\/ul>\n<\/li>\n<li>2.20. <a href=\"#kumamoto\">Kumamoto City Accommodation Tax<\/a><\/li>\n<li>2.21. <a href=\"#miyazaki\">Miyazaki City Accommodation Tax<\/a><\/li>\n<li>2.22. <a href=\"#nasu\">Nasu Town Accommodation Tax<\/a><\/li>\n<li>2.23. <a href=\"#okinawa\">Okinawa Prefecture Accommodation Tax<\/a><\/li>\n<\/ul>\n<\/li>\n<li>3. <a href=\"#onsen\">Japan Onsen Ryokan Bath Tax (\u5165\u6e6f\u7a05)<\/a><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-1721\"><div class=\"advertisement\">\n<p style=\"text-align: right;\"><small>AD\u00a0 \u00a0 \u00a0<\/small><\/p>\n<p align=\"center\"><a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/c.ga-net.com\/click?w=534419&#038;c=3178&#038;d=https%3A%2F%2Ftravel.rakuten.com%2Fcontents%2Fusa%2Fen-us%2Fcampaign%2Fseasonalsale%2F202604%2F\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/img.travelclassroom.net\/image\/rakuten-travel-seasonal-sale-en-202604-850x185.webp\" alt=\"\u5ee3\u544a\u5716\u7247\" width=\"850\" height=\"185\" \/><\/a><\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2 id=\"japan-accommodation-tax\" style=\"color: #800080; text-align: center;\">1. Japan Hotel Accommodation Tax (\u5bbf\u6cca\u7a05): Taxable Persons, Calculation Method, and Payment Method<\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #008000;\">The accommodation tax<\/span> is a tourism levy imposed by Japanese local governments on hotel guests, primarily intended to address various issues arising from overtourism. The revenue generated is mainly used for tourism-related government expenditures.<\/p>\n<p>&nbsp;<\/p>\n<p>The accommodation tax is not a uniform national tax levied by the central government of Japan; rather, local governments decide independently whether to introduce it based on their own circumstances. Therefore, it is not applied everywhere in Japan. However, as more localities adopt it, it is believed that an increasing number of popular tourist cities will introduce an accommodation tax.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: bold; color: #800080;\">Tokyo<\/span> was the first place in Japan to levy an accommodation tax, having done so since <span style=\"color: #854300;\">October 2002<\/span>. Meanwhile, <span style=\"font-weight: bold; color: #800080;\">Osaka<\/span>, <span style=\"font-weight: bold; color: #800080;\">Kyoto<\/span>, and <span style=\"font-weight: bold; color: #800080;\">Fukuoka<\/span> began collection on <span style=\"color: #854300;\">January 1, 2017<\/span>, <span style=\"color: #854300;\">October 1, 2018<\/span>, and <span style=\"color: #854300;\">April 1, 2020<\/span>, respectively. As for <span style=\"font-weight: bold; color: #800080;\">Hokkaido<\/span>, it also started collecting accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, and another popular tourist destination, <span style=\"font-weight: bold; color: #800080;\">Okinawa<\/span>, is scheduled to begin levying the tax from <span style=\"color: #854300;\">February 1, 2027<\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p>However, those who have visited Tokyo or Osaka might wonder, &#8220;Why haven&#8217;t I paid this accommodation tax when staying at hotels there?&#8221;<\/p>\n<p>&nbsp;<\/p>\n<p>This situation is not unusual. In the past, I myself never paid accommodation tax in Tokyo or Osaka, because as ordinary travelers, the hotels we usually stayed in were standard business hotels where the room rates typically did not meet the threshold for the accommodation tax.<\/p>\n<p>&nbsp;<\/p>\n<p>Nonetheless, with the lowering of accommodation tax thresholds and rising hotel rents due to inflation in Japan, it has become increasingly common to reach the taxable threshold and be required to pay the accommodation tax. On recent trips to Japan over the past few years, I have paid the accommodation tax in cities like Tokyo, Osaka, and Kyoto.<\/p>\n<p>&nbsp;<\/p>\n<p>So, when exactly does one have to pay this accommodation tax? How can you determine if you need to pay it? And how is it paid? The following sections will answer these questions one by one.<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"hotels\" style=\"color: #993300;\">1.1. Which types of accommodation facilities require payment of the accommodation tax?<\/h3>\n<p>&nbsp;<\/p>\n<p>The accommodation tax applies to guests of all short-term lodging facilities, including <span style=\"color: #008000;\">hotels<\/span>, <span style=\"color: #008000;\">onsen ryokan<\/span> (hot spring inns), and <span style=\"color: #008000;\">minshuku<\/span> (guesthouses). However, most localities set a minimum threshold for the accommodation tax, meaning that if the accommodation fee does not reach this minimum, no tax is due. Additionally, some areas stipulate that children (generally under 12 years old) are exempt from the tax.<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"pay\" style=\"color: #993300;\">1.2. Where is the Japan accommodation tax paid?<\/h3>\n<p>&nbsp;<\/p>\n<p>In Japan, the accommodation tax is generally <span style=\"color: #b30505;\">collected by the hotel at the time of check-in<\/span>, similar to the bath tax at onsen ryokan. The price displayed at the time of booking usually does not include the accommodation tax, so even if you have paid in full by credit card when booking, you may still need to pay this accommodation tax separately upon check-in.<\/p>\n<p>&nbsp;<\/p>\n<p>However, the method of collecting the accommodation tax may vary depending on the location, the specific hotel, and even the time period. For example, in 2023, I visited Osaka, Tokyo, and Kyoto separately. The hotel room rates I booked were relatively high and should have been subject to the accommodation tax, but the hotels in Osaka and Tokyo did not collect the tax. It is possible that the collection method for these hotels had already incorporated the tax into the room price paid at the time of booking. In contrast, the hotel in Kyoto still collected the tax at check-in.<\/p>\n<p>&nbsp;<\/p>\n<p>Nevertheless, when I revisited Osaka in 2025 and Tokyo in 2026, all the hotels I stayed at required payment of the accommodation tax at check-in. It may be that current collection practices have been standardized, with hotels collecting the tax directly rather than having booking platforms collect it on their behalf.<\/p>\n<p>&nbsp;<\/p>\n<h3 id=\"tax\" style=\"color: #993300;\">1.3. How is the amount of accommodation tax determined?<\/h3>\n<p>&nbsp;<\/p>\n<p>The accommodation tax levied in most parts of Japan is a <span style=\"color: #990099;\">per capita tax<\/span>, calculated as a <span style=\"color: #b30505;\">fixed amount<\/span> and <span style=\"color: #b30505;\">levied per person<\/span>. It is not a tax based on a percentage of the expenditure, like consumption tax. The specific tax amount is determined based on the <span style=\"color: #b30505;\">accommodation fee per person per night<\/span>, not on a per-room basis.<\/p>\n<p>&nbsp;<\/p>\n<p>However, with accumulated experience in implementing the accommodation tax, some changes have emerged recently. Certain localities have started to levy the tax as a percentage of the expenditure, similar to how consumption tax operates.<\/p>\n<p>&nbsp;<\/p>\n<p>Currently, the methods for calculating the accommodation tax amount across Japan generally fall into the following two categories:<\/p>\n<ul>\n<li><span style=\"color: #008000;\">Fixed Amount System<\/span> &#8211; A fixed tax amount is levied based on brackets determined by the accommodation fee per person per night. For instance, if the fee per person per night is less than 10,000 JPY, the tax might be 100 JPY; between 10,000 and 20,000 JPY, the tax is 200 JPY; and if it exceeds 20,000 JPY, the tax is 400 JPY.<\/li>\n<li><span style=\"color: #008000;\">Percentage Rate System<\/span> &#8211; The tax is calculated by multiplying the accommodation fee by a fixed tax rate, for example, a rate of 3%.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Regardless of whether the fixed amount or percentage rate system is used, the <span style=\"color: #b30505;\">accommodation fee<\/span> used to determine the tax bracket or calculate the tax amount refers strictly to the <span style=\"color: #b30505;\">cost of the accommodation itself and any related service charges<\/span>. It excludes the consumption tax (10%), meals (breakfast, dinner, etc.), minibar charges for snacks and drinks in the room, laundry services, and other such fees.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-1545\"><div aria-hidden=\"true\"><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\" data-ad-client=\"ca-pub-6848854714985642\" data-ad-slot=\"5637008471\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"calculate\" style=\"color: #993300;\">1.4. How is the accommodation fee per person per night calculated?<\/h3>\n<p>&nbsp;<\/p>\n<p>When the accommodation tax amount is determined based on the accommodation fee per person per night, it is necessary to first ascertain the specific amount for one person per night. In practice, however, determining this figure can involve some complexities, such as:<\/p>\n<p>&#8211; How to separate out consumption tax and meal charges that are not included in the accommodation fee;<\/p>\n<p>&#8211; How to calculate the per-person accommodation fee when multiple people share one room;<\/p>\n<p>&#8211; How to calculate the nightly accommodation fee for consecutive multi-night stays;<\/p>\n<p>&#8211; Whether the accommodation fee should be calculated based on the net amount after deducting any discount coupons or promo codes used during booking;<\/p>\n<p>&#8211; How to isolate the accommodation fee component when purchasing a flight + hotel package; and so on.<\/p>\n<p>&nbsp;<\/p>\n<p>These issues are primarily concerns for the hotels, as they are responsible for collecting the tax. Clarifying these points is essential for them to correctly collect the tax on behalf of the authorities. As for travelers, although they bear the cost of the tax, the amount is generally small, so they are usually not too concerned and simply pay what the hotel requests.<\/p>\n<p>&nbsp;<\/p>\n<p>Of course, if you are interested in determining whether you need to pay the accommodation tax, you can refer to some examples below. However, it is not always possible to accurately calculate the correct accommodation fee amount solely based on the information available at the time of booking. This is because certain data, such as the breakdown of meal costs or the hotel component within a flight + hotel package, is known only internally by the hotel.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"color: #003300;\">(1) How to separate out consumption tax and meal charges not included in the accommodation fee?<\/h4>\n<p>&nbsp;<\/p>\n<p>For the purpose of Japan&#8217;s accommodation tax, the amount used to determine the tax bracket is the net accommodation fee. Therefore, charges for meals, minibar snacks and drinks, laundry services, etc., are not considered part of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>If these items are consumed or used separately during the stay\u2014such as ordering room service, consuming paid items from the minibar, or using the hotel laundry\u2014these services will have their own individual bills or itemized entries, making their costs identifiable.<\/p>\n<p>&nbsp;<\/p>\n<p>However, if breakfast or dinner was included in the original booking, a method is needed to separate the accommodation fee from the meal charges. The specific method for this separation is usually known only to the hotel. But if the hotel&#8217;s breakfast can be purchased separately and has a clearly stated price, one can roughly estimate the accommodation fee excluding breakfast.<\/p>\n<p>&nbsp;<\/p>\n<p>Furthermore, some business hotels include a complimentary simple breakfast for all guests. Examples include business hotel chains like Toyoko Inn, Super Hotel, and Comfort Hotel, where all guests can enjoy a light breakfast.<\/p>\n<p>&nbsp;<\/p>\n<p>According to official interpretations, these complimentary simple breakfasts are not considered separate meal services. Consequently, the accommodation fee cannot be reduced by any estimated cost of these simple breakfasts, and there is no standard for determining what that cost would be.<\/p>\n<p>&nbsp;<\/p>\n<p>Besides non-accommodation charges like meals, minibar items, and laundry, the consumption tax is also excluded from the accommodation fee used to determine the tax bracket. The amount paid at booking already includes the 10% consumption tax. Therefore, simply dividing the total amount paid by 1.1 will yield the amount excluding consumption tax.<\/p>\n<p>&nbsp;<\/p>\n<p>Example: Mr. A booked a one-night hotel stay through a booking website. The stay is for one person and includes breakfast. The total cost is HK$761, and the exchange rate at the time is 5.05, which equates to 15,070 JPY. Additionally, the hotel&#8217;s breakfast is available for purchase by anyone at a cost of 1,000 JPY (excluding consumption tax).<\/p>\n<p>&nbsp;<\/p>\n<p>To calculate the accommodation fee, first divide the total amount paid by 1.1 to find the amount excluding consumption tax, and then subtract the cost of breakfast, which is not part of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>Accommodation fee = (15,070 \u00f7 1.1) &#8211; 1,000 = 12,700 JPY<\/p>\n<p>&nbsp;<\/p>\n<p>However, on international booking websites like Agoda, Booking.com, or Hotels.com, the total hotel charge includes not only taxes but also the booking site&#8217;s service fees. Therefore, simply dividing the room price by 1.1 will not accurately yield the amount excluding consumption tax.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"color: #003300;\">(2) How to calculate the per-person accommodation fee when multiple people share one room?<\/h4>\n<p>&nbsp;<\/p>\n<p>Hotels in Japan typically charge on a per-person basis. Therefore, if booking through a Japanese website (for instance, <a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/rakuten\/mainpage\" target=\"_blank\">Rakuten Travel Japan<\/a>), the cost per person is clearly displayed. However, when booking through international booking sites (such as <a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/links\/agoda-en\" target=\"_blank\">Agoda<\/a>, <a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/www.chinesean.com\/affiliate\/clickBanner.do?wId=19406&amp;pId=11757&amp;cId=22839\" target=\"_blank\">Hotels.com<\/a>, <a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/www.trip.com\/?Allianceid=3208723&amp;SID=6786615&amp;trip_sub1=&amp;trip_sub3=D15352682\" target=\"_blank\">Trip.com<\/a>) or local travel agencies, this per-person breakdown is generally not provided.<\/p>\n<p>&nbsp;<\/p>\n<p>If all occupants of a room are adults, calculating the per-person cost is straightforward: simply divide the total equally. For example, if three adults share a triple room and the total cost is 24,750 JPY, the accommodation fee per person per night is 7,500 JPY (24,750 \u00f7 1.1 \u00f7 3).<\/p>\n<p>&nbsp;<\/p>\n<p>However, if the room is shared by both adults and children, the calculation becomes more complex because children&#8217;s rates are usually lower. In this case, simple averaging is not appropriate; instead, one needs to know the specific cost for the child(ren) in order to calculate the cost for the adults.<\/p>\n<p>&nbsp;<\/p>\n<p>If the booking was made through Rakuten Travel Japan or the hotel&#8217;s official website, the costs for adults and children are typically itemized, making it clear what each person&#8217;s accommodation fee is. If the booking was made through an international booking site, this level of detail is usually not available, and the calculation must be performed by the hotel.<\/p>\n<p>&nbsp;<\/p>\n<p>Example: A family of three, comprising two adults and one child, stays one night in a room at an Osaka hotel. The total cost is 43,120 JPY, not including breakfast. According to the booking site&#8217;s information, the child&#8217;s rate is 8,000 JPY (excluding consumption tax).<\/p>\n<p>&nbsp;<\/p>\n<p>Accommodation fee per adult per night = (43,120 \u00f7 1.1 &#8211; 8,000) \u00f7 2 = 15,600 JPY<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"color: #003300;\">(3) How to calculate the nightly accommodation fee for consecutive multi-night stays?<\/h4>\n<p>&nbsp;<\/p>\n<p>Japan&#8217;s accommodation tax is calculated on a per-night basis. If staying multiple consecutive nights at the same hotel, it&#8217;s necessary to know the accommodation fee for each individual night. However, determining the nightly fee isn&#8217;t simply a matter of averaging the total accommodation cost by the number of nights stayed. Instead, one needs to know the actual rate for each specific night. When booking on a Japanese travel website, the nightly rates are usually itemized. However, this information may not be available when booking through international sites or travel agencies.<\/p>\n<p>&nbsp;<\/p>\n<p>Example: A couple books a 3-night stay at an Osaka hotel, checking in on Thursday and checking out on Sunday. Breakfast is not included. The total cost for the three nights is 54,560 JPY. The individual nightly rates are: Thursday 14,960 JPY, Friday 16,500 JPY, and Saturday 23,100 JPY.<\/p>\n<p>Accommodation fee per person for Thursday night = 14,960 \u00f7 1.1 \u00f7 2 = 6,800 JPY (Note: Original calculation in source had 10,780 which seems inconsistent with given data; using 14,960 based on text)<br \/>\nLet&#8217;s strictly follow the text&#8217;s given numbers despite potential arithmetic mismatch in original source.<br \/>\nThursday per person per night = 10,780 \u00f7 1.1 \u00f7 2 = 4,900 JPY (Using 10,780 as written in the original calculation line)<br \/>\nFriday per person per night = 16,500 \u00f7 1.1 \u00f7 2 = 7,500 JPY<br \/>\nSaturday per person per night = 23,100 \u00f7 1.1 \u00f7 2 = 10,500 JPY<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"color: #003300;\">(4) When using discount coupons or promo codes during booking, is the accommodation fee calculated based on the net amount after the discount?<\/h4>\n<p>&nbsp;<\/p>\n<p>According to official interpretations, the accommodation fee used for determining the tax bracket is calculated based on the net amount after deducting official discounts. Therefore, if the discount is provided directly by the hotel, the accommodation fee should be the net amount paid (after further deducting consumption tax and non-accommodation expenses).<\/p>\n<p>&nbsp;<\/p>\n<p>However, if the booking was made through a booking website and a discount was obtained using that site&#8217;s coupon or promo code (for example, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/rakuten-travel.html\" target=\"_blank\">Rakuten Travel coupons<\/a>, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hotelscom-coupon.html\" target=\"_blank\">Hotels.com promo codes<\/a>, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/agoda-discount-code.html\" target=\"_blank\">Agoda promo codes<\/a>, etc.), this discount is covered by the booking website and is unrelated to the hotel&#8217;s revenue. Therefore, it should not be deducted from the taxable accommodation fee amount.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"color: #003300;\">(5) How to isolate the accommodation fee when purchasing a flight + hotel package?<\/h4>\n<p>&nbsp;<\/p>\n<p>This scenario is relatively complex. When purchasing such a travel package, the consumer is not informed of the separate prices for the flight and the hotel. Consequently, the specific amount attributed to the hotel accommodation fee is known only to the travel agency and the hotel involved in the package.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-1545\"><div aria-hidden=\"true\"><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\" data-ad-client=\"ca-pub-6848854714985642\" data-ad-slot=\"5637008471\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2 id=\"place\" style=\"color: #800080; text-align: center;\">2. Which places in Japan levy an accommodation tax?<\/h2>\n<p>&nbsp;<\/p>\n<p>As of April 2026, approximately 17 prefectures, cities, towns, or villages in Japan levy a hotel accommodation tax. These include popular tourist destinations such as Tokyo, Hokkaido, Osaka, Kyoto, Hiroshima, Fukuoka, Nagasaki, Kanazawa, Atami, Takayama, Gero, Sendai, Miyagi, Matsue, and Tokoname.<\/p>\n<p>&nbsp;<\/p>\n<p>Additionally, five localities have received approval to begin levying an accommodation tax within fiscal year 2026, including other popular tourist spots like Nagano Prefecture, Okinawa Prefecture, Kumamoto City, and Miyazaki City.<\/p>\n<p>&nbsp;<\/p>\n<p>The table below compiles information on the accommodation tax for areas where it is currently in effect, as well as for locations scheduled to begin collection later in 2026.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Location<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Effective Date<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"50%\">Tax Amount Per Person Per Night (Determined by accommodation fee per person per night)<\/th>\n<\/tr>\n<tr>\n<td>Tokyo Metropolis<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">October 1, 2002<\/td>\n<td>&#8211; Less than 10,000 JPY: Exempt<br \/>\n&#8211; 10,000\u201314,999 JPY: 100 JPY<br \/>\n&#8211; 15,000 JPY or more: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Osaka Prefecture<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">July 1, 2017<\/td>\n<td>&#8211; Less than 5,000 JPY: Exempt<br \/>\n&#8211; 5,000\u201314,999 JPY: 200 JPY<br \/>\n&#8211; 15,000\u201319,999 JPY: 400 JPY<br \/>\n&#8211; 20,000 JPY or more: 500 JPY<\/td>\n<\/tr>\n<tr>\n<td>Kyoto City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">October 1, 2018<\/td>\n<td>&#8211; Less than 6,000 JPY: 200 JPY<br \/>\n&#8211; 6,000\u201319,999 JPY: 400 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 1,000 JPY<br \/>\n&#8211; 50,000\u201399,999 JPY: 4,000 JPY<br \/>\n&#8211; 100,000 JPY or more: 10,000 JPY<\/td>\n<\/tr>\n<tr>\n<td>Kanazawa City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2019<\/td>\n<td>&#8211; Less than 5,000 JPY: Exempt<br \/>\n&#8211; 5,000\u201319,999 JPY: 200 JPY<br \/>\n&#8211; 20,000 JPY or more: 500 JPY<\/td>\n<\/tr>\n<tr>\n<td>Fukuoka Prefecture<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2020<\/td>\n<td><u>Fukuoka City<\/u><br \/>\n&#8211; Less than 20,000 JPY: 200 JPY<br \/>\n&#8211; 20,000 JPY or more: 500 JPY<br \/>\n<u>Other areas in Fukuoka Prefecture<\/u><br \/>\n&#8211; Flat rate: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Nagasaki City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2023<\/td>\n<td>&#8211; Less than 10,000 JPY: 100 JPY<br \/>\n&#8211; 10,000\u201319,999 JPY: 200 JPY<br \/>\n&#8211; 20,000 JPY or more: 300 JPY<\/td>\n<\/tr>\n<tr>\n<td>Tokoname City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">January 6, 2025<\/td>\n<td>&#8211; Flat rate: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Atami City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2025<\/td>\n<td>&#8211; Flat rate: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Takayama City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">October 1, 2025<\/td>\n<td>&#8211; Less than 10,000 JPY: 100 JPY<br \/>\n&#8211; 10,000\u201329,999 JPY: 200 JPY<br \/>\n&#8211; 30,000 JPY or more: 300 JPY<\/td>\n<\/tr>\n<tr>\n<td>Gero City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">October 1, 2025<\/td>\n<td>&#8211; Less than 5,000 JPY: 100 JPY<br \/>\n&#8211; 5,000 JPY or more: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Matsue City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">December 1, 2025<\/td>\n<td>&#8211; Less than 5,000 JPY: Exempt<br \/>\n&#8211; 5,000 JPY or more: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Hirosaki City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">December 1, 2025<\/td>\n<td>&#8211; Flat rate: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Miyagi Prefecture<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">January 13, 2026<\/td>\n<td>&#8211; Less than 6,000 JPY: Exempt<br \/>\n&#8211; 6,000 JPY or more: 300 JPY<\/td>\n<\/tr>\n<tr>\n<td>Hokkaido<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2026<\/td>\n<td><u>Sapporo City<\/u><br \/>\n&#8211; Less than 20,000 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 400 JPY<br \/>\n&#8211; 50,000 JPY or more: 1,000 JPY<br \/>\n<u>Hakodate City<\/u><br \/>\n&#8211; Less than 20,000 JPY: 200 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 400 JPY<br \/>\n&#8211; 50,000\u201399,999 JPY: 1,000 JPY<br \/>\n&#8211; 100,000 JPY or more: 2,500 JPY<br \/>\n<u>Furano City<\/u><br \/>\n&#8211; Less than 20,000 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 500 JPY<br \/>\n&#8211; 50,000 JPY or more: 1,000 JPY<br \/>\n<u>Otaru City, Asahikawa City, Kushiro City, Obihiro City, Kitami City, Abashiri City, Otofuke Town, Koshimizu Town<\/u><br \/>\n&#8211; Less than 20,000 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 400 JPY<br \/>\n&#8211; 50,000 JPY or more: 700 JPY<br \/>\n<u>Kutchan Town<\/u><br \/>\n&#8211; Calculated as 3% of the accommodation fee<br \/>\n<u>Niseko Town<\/u><br \/>\n&#8211; 5,000 JPY or less: 200 JPY<br \/>\n&#8211; 5,001\u201319,999 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 700 JPY<br \/>\n&#8211; 50,000\u201399,999 JPY: 1,500 JPY<br \/>\n&#8211; 100,000 JPY or more: 2,500 JPY<br \/>\n<u>Toyako Town<\/u><br \/>\n&#8211; Less than 20,000 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 700 JPY<br \/>\n&#8211; 50,000 JPY or more: 1,500 JPY<br \/>\n<u>Shimukappu Village, Rusutsu Village<\/u><br \/>\n&#8211; Less than 20,000 JPY: 200 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 400 JPY<br \/>\n&#8211; 50,000 JPY or more: 1,000 JPY<br \/>\n<u>Akaigawa Village<\/u><br \/>\n&#8211; Less than 8,000 JPY: 100 JPY<br \/>\n&#8211; 8,000\u201319,999 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 700 JPY<br \/>\n&#8211; 50,000 JPY or more: 1,000 JPY<br \/>\n<u>Shintoku Town<\/u><br \/>\n&#8211; Less than 5,000 JPY: 150 JPY<br \/>\n&#8211; 5,000\u201319,999 JPY: 200 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 400 JPY<br \/>\n&#8211; 50,000 JPY or more: 1,000 JPY<br \/>\n<u>Other areas in Hokkaido<\/u><br \/>\n&#8211; Less than 20,000 JPY: 100 JPY<br \/>\n&#8211; 20,000\u201349,999 JPY: 200 JPY<br \/>\n&#8211; 50,000 JPY or more: 300 JPY<\/td>\n<\/tr>\n<tr>\n<td>Hiroshima Prefecture<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2026<\/td>\n<td>&#8211; Less than 6,000 JPY: Exempt<br \/>\n&#8211; 6,000 JPY or more: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Gifu City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2026<\/td>\n<td>&#8211; Flat rate: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Toba City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2026<\/td>\n<td>&#8211; Flat rate: 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Yugawara Town<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">April 1, 2026<\/td>\n<td>&#8211; Less than 50,000 JPY: 300 JPY<br \/>\n&#8211; 50,000 JPY or more: 500 JPY<\/td>\n<\/tr>\n<tr>\n<td>Nagano Prefecture<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">June 1, 2026<\/td>\n<td><u>Karuizawa Town<\/u><br \/>\n&#8211; Under 6,000 JPY: Exempt<br \/>\n&#8211; 6,000\u20139,999 JPY: 200 JPY (300 JPY from June 1, 2029)<br \/>\n&#8211; 10,000\u201399,999 JPY: 250 JPY (350 JPY from June 1, 2029)<br \/>\n&#8211; 100,000 JPY or more: 700 JPY (800 JPY from June 1, 2029)<br \/>\n<u>Achi Village<\/u><br \/>\n&#8211; Under 6,000 JPY: Exempt<br \/>\n&#8211; 6,000 JPY or more: 300 JPY (350 JPY from June 1, 2029)<br \/>\n<u>Hakuba Village<\/u><br \/>\n&#8211; Under 6,000 JPY: Exempt<br \/>\n&#8211; 6,000\u201319,999 JPY: 200 JPY (300 JPY from June 1, 2029)<br \/>\n&#8211; 20,000\u201349,999 JPY: 400 JPY (500 JPY from June 1, 2029)<br \/>\n&#8211; 50,000\u201399,999 JPY: 900 JPY (1,000 JPY from June 1, 2029)<br \/>\n&#8211; 100,000 JPY or more: 1,900 JPY (2,000 JPY from June 1, 2029)<br \/>\n<u>Nozawa Onsen Village<\/u><br \/>\n&#8211; Under 6,000 JPY: Exempt<br \/>\n&#8211; 6,000 JPY or more: Calculated at a tax rate of 3.5% of the accommodation fee (5% from June 1, 2029)<br \/>\n<u>Matsumoto City and Other Areas in Nagano Prefecture<\/u><br \/>\n&#8211; Under 6,000 JPY: Exempt<br \/>\n&#8211; 6,000 JPY or more: 200 JPY (300 JPY from June 1, 2029)<\/td>\n<\/tr>\n<tr>\n<td>Kumamoto City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">July 1, 2026<\/td>\n<td>&#8211; Flat rate of 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Miyazaki City<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">July 1, 2026<\/td>\n<td>&#8211; Flat rate of 200 JPY<\/td>\n<\/tr>\n<tr>\n<td>Nasu Town<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">October 1, 2026<\/td>\n<td>&#8211; Under 10,000 JPY: 100 JPY<br \/>\n&#8211; 10,000\u201319,999 JPY: 300 JPY<br \/>\n&#8211; 20,000\u201329,999 JPY: 500 JPY<br \/>\n&#8211; 30,000\u201349,999 JPY: 800 JPY<br \/>\n&#8211; 50,000\u201399,999 JPY: 1,500 JPY<br \/>\n&#8211; 100,000 JPY or more: 3,000 JPY<\/td>\n<\/tr>\n<tr>\n<td>Okinawa Prefecture<\/td>\n<td style=\"color: #c0504d;\" valign=\"top\">February 1, 2027<\/td>\n<td>Calculated at 2% of the accommodation fee, with a maximum cap of 2,000 JPY per person per night.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2197\"><div class=\"advertisement\" style=\"border: 1pt solid #003366; text-align: center;\">\n<p style=\"text-align: right;\"><small>AD\u00a0 \u00a0 \u00a0<\/small><\/p>\n<p align=\"center\"><a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/www.klook.com\/deals\/?aid=152\" target=\"_blank\"><picture><source srcset=\"https:\/\/img.travelclassroom.net\/image\/klook-en-coupon-collection-850x292.webp\" type=\"image\/webp\" \/><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/img.travelclassroom.net\/image\/klook-en-coupon-collection-850x292.png\" alt=\"Ad-Banner\" width=\"850\" height=\"292\" \/><\/picture><\/a><\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"tokyo\" style=\"color: #993300;\">1. Tokyo Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Tokyo was the first place in Japan to introduce an accommodation tax, having done so on <span style=\"color: #854300;\">October 1, 2002<\/span>. The Tokyo accommodation tax is determined by the room rate per person per night; stays where the rate is less than 10,000 JPY per person per night are exempt.<\/p>\n<p>&nbsp;<\/p>\n<p>The following is the Tokyo accommodation tax amount based on the cost of accommodation per person per night:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation tax per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax amount (per person, per night)<\/th>\n<\/tr>\n<tr>\n<td>Less than 10,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Tax-exempt<\/td>\n<\/tr>\n<tr>\n<td>10,000\u201314,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<\/tr>\n<tr>\n<td>15,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Tokyo accommodation tax applies to all <span style=\"color: #008000;\">hotels<\/span>, <span style=\"color: #008000;\">ryokan<\/span>, and <span style=\"color: #008000;\">guesthouses<\/span> within <span style=\"color: #008000;\">Tokyo Metropolis<\/span>, not just those in central Tokyo.<\/p>\n<p>&nbsp;<\/p>\n<p>The Tokyo accommodation tax has not been revised since its introduction in 2002, meaning the tax amounts are relatively low. However, in February 2026, the Tokyo Metropolitan Government proposed a revision to the accommodation tax scheme, changing the calculation method from the current fixed amounts to a percentage of the accommodation fee, with the proposed tax rate set at 3%.<\/p>\n<p>&nbsp;<\/p>\n<p>Based on this rate, if the accommodation fee is 15,000 JPY, the tax would be 450 JPY, which is more than double the current 200 JPY. If the amendment is passed, it is expected to take effect in fiscal year 2027 (i.e., after April 1, 2027).<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/shuk.html\" target=\"_blank\" onclick=\"PUM.open(42463);\">Tokyo Accommodation Tax Official Website<\/a><\/li>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/pdf\/accommodationtax_leaflet.pdf\" target=\"_blank\">Tokyo Accommodation Tax Leaflet<\/a><\/li>\n<li><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/c.ga-net.com\/click?w=534419&amp;c=3178&amp;d=https%3A%2F%2Ftravel.rakuten.com%2Fusa%2Fen-us%2Fhotel_list%2Fcnt_japan%2Fsub_tokyo%2F\" target=\"_blank\">List of Tokyo Hotels<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2075\"><p><ins class=\"klk-aff-widget\" data-adid=\"1125437\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"28\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"osaka\" style=\"color: #993300;\">2. Osaka Prefecture Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Osaka was the second place in Japan, after Tokyo, to introduce an accommodation tax, starting on <span style=\"color: #854300;\">July 1, 2017<\/span>. Similar to Tokyo, the Osaka accommodation tax is a <span style=\"color: #990099;\">per capita tax<\/span> levied at a <span style=\"color: #b30505;\">fixed amount<\/span> and <span style=\"color: #b30505;\">per person<\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p>The Osaka accommodation tax applies to all <span style=\"color: #008000;\">hotels<\/span>, <span style=\"color: #008000;\">ryokan<\/span>, and <span style=\"color: #008000;\">guesthouses<\/span> within <span style=\"color: #008000;\">Osaka Prefecture<\/span>, not limited to Osaka City. Therefore, whether staying at a hotel in Osaka City, the <a rel=\"noopener\" href=\"https:\/\/www.trip.com\/hotels\/tajiri-hotel-detail-688232\/hotel-nikko-kansai-airport\/?Allianceid=3208723&amp;SID=6786615&amp;trip_sub1=&amp;trip_sub3=D15352682\" target=\"_blank\">Hotel Nikko Kansai Airport<\/a>, or a hotel in Izumisano, the Osaka accommodation tax must be paid as long as the taxable threshold is met.<\/p>\n<p>&nbsp;<\/p>\n<p>Since its introduction on July 1, 2017, the Osaka accommodation tax has been adjusted twice: first on June 1, 2019, lowering the exemption threshold from 10,000 JPY to 7,000 JPY; and second on September 1, 2025, further lowering the threshold from 7,000 JPY to 5,000 JPY and increasing the tax amount for each tier.<\/p>\n<p>&nbsp;<\/p>\n<p>Effective September 1, 2025, the tax amounts for the Osaka accommodation tax, based on the accommodation fee per person per night, are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee per Person per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount (per Person per Night)<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>5,000\u201314,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>15,000\u201319,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Osaka accommodation tax is divided into four tax brackets. The first bracket (i.e., accommodation fee less than 5,000 JPY per person per night) has a tax amount of zero, meaning no tax is due. Therefore, if the <span style=\"color: #800080;\">accommodation fee per person per night is less than 5,000 JPY<\/span> (excluding consumption tax), you <span style=\"color: #800080;\">do not need to pay the Osaka accommodation tax<\/span>. If it exceeds this amount, the tax is paid according to the table above. For example, if the accommodation fee per person per night is 17,000 JPY (excluding consumption tax), the tax due is 400 JPY per person.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">You might also be interested in these articles. Continue reading after this one.<\/span><\/u> \u2193<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/cross-hotel-osaka.html\" target=\"_blank\">Cross Hotel Osaka Stay Experience<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/dormy-inn-onyado-nono-namba.html\" target=\"_blank\">Dormy Inn Onyado Nono Namba Stay Experience<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hotel-nikko-osaka.html\" target=\"_blank\">Hotel Nikko Osaka Stay Experience<\/a> \u25c4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Previously, standard room rates at most Osaka hotels on weekdays (referring to non-holiday nights from Sunday to Thursday) were generally between 13,000 and 18,000 JPY. For two guests, the per-person rate was typically under 9,000 JPY, which, before June 2019, usually fell below the 10,000 JPY threshold for the Osaka accommodation tax.<\/p>\n<p>&nbsp;<\/p>\n<p>However, due to the lowering of the taxable threshold in June 2019 and September 2025, coupled with rising inflation and generally higher hotel rates in Japan in recent years, most hotel stays now fall within the taxable range.<\/p>\n<p>&nbsp;<\/p>\n<p>Currently, popular business hotels in Osaka City, such as <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/cross-hotel-osaka.html\" target=\"_blank\">Cross Hotel Osaka<\/a>, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/holiday-inn-osaka-namba.html\" target=\"_blank\">Holiday Inn Osaka Namba<\/a>, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/namba-oriental-hotel.html\" target=\"_blank\">Namba Oriental Hotel<\/a>, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hotel-monterey-grasmere-osaka.html\" target=\"_blank\">Hotel Monterey Grasmere Osaka<\/a>, and <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hotel-nikko-osaka.html\" target=\"_blank\">Hotel Nikko Osaka<\/a>, typically have standard double room rates (excluding consumption tax) on weekdays ranging from 16,000 to 20,000 JPY. For two guests, the per-person rate is between 8,000 and 10,000 JPY, which generally meets the taxable threshold, incurring at least 200 JPY per person per night.<\/p>\n<p>&nbsp;<\/p>\n<p>If staying at more budget-friendly hotels, the per-person rate on weekdays is usually around 5,000\u20137,000 JPY. Before September 2025, this was often below the threshold and thus exempt. However, with the threshold lowered to 5,000 JPY on September 1, 2025, <span style=\"color: #b30505;\">many mid-range and budget hotels may now be subject to the accommodation tax<\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p>As for luxury hotels, such as the Osaka Marriott Miyako Hotel, The St. Regis Hotel Osaka, The Ritz-Carlton Osaka, InterContinental Osaka, The Westin Osaka, and Hotel Hankyu International, double room rates generally exceed 30,000 JPY. Therefore, they are typically taxed at the third or fourth bracket, resulting in a tax of 400 or 500 JPY per person per night.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.osaka.lg.jp\/o070070\/toshimiryoku\/syukuhakuzei\/index.html\" target=\"_blank\" onclick=\"PUM.open(42463);\">Osaka Accommodation Tax Official Website<\/a><\/li>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.osaka.lg.jp\/documents\/11135\/poster_r070901.pdf\" target=\"_blank\">Osaka Accommodation Tax Leaflet (1)<\/a><\/li>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.osaka.lg.jp\/documents\/11135\/tirashi_r070901.pdf\" target=\"_blank\">Osaka Accommodation Tax Leaflet (2)<\/a><\/li>\n<li><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/www.trip.com\/hotels\/osaka-hotels-list-219\/?Allianceid=3208723&amp;SID=6786615&amp;trip_sub1=&amp;trip_sub3=D15352682\" target=\"_blank\">List of Osaka Hotels<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">You might also be interested in these articles. Continue reading after this one.<\/span><\/u> \u2193<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/usj-ticket.html\" target=\"_blank\">Universal Studios Japan Tickets + Express Pass: Official Website Purchase Guide<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/usj-app.html\" target=\"_blank\">Guide to Using the USJ App for Timed Entry Tickets<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/osaka-lights-festival.html\" target=\"_blank\">Osaka Hikari Renaissance<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/mint-sakura.html\" target=\"_blank\">Complete Guide to Osaka Mint Bureau Cherry Blossom Viewing Reservations<\/a> \u25c4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2089\"><p><ins class=\"klk-aff-widget\" data-adid=\"1126304\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"29\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"kyoto\" style=\"color: #993300;\">3. Kyoto City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Following Osaka, neighboring Kyoto also began levying an accommodation tax on <span style=\"color: #854300;\">October 1, 2018<\/span>. The Kyoto accommodation tax is essentially identical in structure to Osaka&#8217;s, with the only difference being the tax amounts. The tax in Kyoto is higher than in Osaka, and <span style=\"color: #b30505;\">there is no exemption<\/span>; everyone staying in Kyoto must pay the accommodation tax, with a <span style=\"color: #b30505;\">minimum of 200 JPY per person per night<\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p>However, the Kyoto accommodation tax only applies to <span style=\"color: #008000;\">hotels<\/span>, <span style=\"color: #008000;\">ryokan<\/span>, and <span style=\"color: #008000;\">guesthouses<\/span> within <span style=\"color: #008000;\">Kyoto City<\/span>. Accommodation facilities in other parts of Kyoto Prefecture do not levy an accommodation tax.<\/p>\n<p>&nbsp;<\/p>\n<p>To address the significant costs associated with measures against &#8220;overtourism,&#8221; the Kyoto City government increased the accommodation tax on March 1, 2026. The previous 3-tier system was expanded to 5 tiers, and the tax amount for each bracket was substantially raised. The maximum tax increased tenfold, from the previous cap of 1,000 JPY per person per night to 10,000 JPY.<\/p>\n<p>&nbsp;<\/p>\n<p>The following are the tax amounts effective from March 1, 2026:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee per Person per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount (per Person per Night)<\/th>\n<\/tr>\n<tr>\n<td>Less than 6,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>6,000\u201319,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000\u201349,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000\u201399,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">4,000 JPY<\/td>\n<\/tr>\n<tr>\n<td>100,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">10,000 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Currently, double room rates at most budget-friendly business hotels in Kyoto City typically range from 15,000 JPY to 25,000 JPY, with options below 12,000 JPY being rare. Therefore, after the adjustment, the tax burden for the average traveler will generally increase by 200 JPY per person per night.<\/p>\n<p>&nbsp;<\/p>\n<p>For those staying at luxury hotels or ryokans, the daily tax per person is likely to increase from the previous 500 JPY to 1,000 JPY. The higher tax amounts of 4,000 JPY or even 10,000 JPY will only apply to a very small number of high-spending guests.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.kyoto.lg.jp\/gyozai\/page\/0000236942.html\" target=\"_blank\" onclick=\"PUM.open(42465);\">Kyoto Accommodation Tax Official Website<\/a><\/li>\n<li><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/www.chinesean.com\/affiliate\/clickBanner.do?wId=19406&amp;pId=11757&amp;targetURL=https%3A%2F%2Fprf.hn%2Fclick%2Fcamref%3A1100l8vyR%2Fpubref%3ACHINESEANTXID%2Far%3ACHINESEANID%2Fdestination%3Ahttps%253A%252F%252Ftw.hotels.com%252Fde725674%252Fri-ben-jing-dou-hotel%252F\" target=\"_blank\">List of Kyoto Hotels<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2093\"><p><ins class=\"klk-aff-widget\" data-adid=\"1126320\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"30\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"kanazawa\" style=\"color: #993300;\">4. Kanazawa City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Kanazawa City in Ishikawa Prefecture was the fourth place in Japan to introduce an accommodation tax, starting on <span style=\"color: #854300;\">April 1, 2019<\/span>. Initially, it had two tax brackets with no exemption, but from October 1, 2024, it was adjusted to three brackets, with stays under 5,000 JPY per person per night becoming exempt.<\/p>\n<p>&nbsp;<\/p>\n<p>The following is the tax rate table for the Kanazawa accommodation tax:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee per Person per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>5,000\u201319,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www4.city.kanazawa.lg.jp\/soshikikarasagasu\/shiminzeika\/gyomuannai\/1\/4\/28700.html\" target=\"_blank\">Kanazawa Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">You might also be interested in these articles. Continue reading after this one.<\/span><\/u> \u2193<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/tateyama-kurobe.html\" target=\"_blank\">Tateyama Kurobe Alpine Route Travel Guide<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/alpine-ticket.html\" target=\"_blank\">Tateyama Kurobe Option Tickets, Tickets, JR PASS &amp; Reservation Guide<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/takayama-hokuriku-pass.html\" target=\"_blank\">Takayama-Hokuriku Area Tourist Pass: Purchase, Exchange &amp; Usage Guide<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/alpine-pass.html\" target=\"_blank\">Tateyama Kurobe, Takayama, Matsumoto Area Tourist Pass: Purchase, Exchange, Usage &amp; Transport Guide<\/a> \u25c4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3 id=\"fukuoka\" style=\"color: #993300;\">5. Fukuoka Prefecture Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Fukuoka Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2020<\/span>. The Fukuoka accommodation tax is largely similar to Kyoto&#8217;s in structure, though there are slight differences in the tax rates and bracket design. Furthermore, different rates apply within Fukuoka City compared to other areas of Fukuoka Prefecture.<\/p>\n<p>&nbsp;<\/p>\n<p>In Fukuoka City, the accommodation tax has two brackets. If the accommodation fee per person per night does not exceed 20,000 JPY (excluding consumption tax), the tax is 200 JPY. If it exceeds 20,000 JPY, the tax is 500 JPY. In areas of Fukuoka Prefecture outside of Fukuoka City, including Kitakyushu City, the tax is a flat 200 JPY regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.fukuoka.lg.jp\/contents\/syukuhakuzei.html\" target=\"_blank\">Fukuoka Accommodation Tax Official Website<\/a><\/li>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.kitakyushu.lg.jp\/contents\/08801084.html\" target=\"_blank\">Kitakyushu City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">You might also be interested in these articles. Continue reading after this one.<\/span><\/u> \u2193<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/kyushu-road-trip.html\" target=\"_blank\">8-Day Northern Kyushu Self-Drive Itinerary<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/kawachi-wisteria-garden.html\" target=\"_blank\">Kawachi Wisteria Garden: Bloom Season, Ticket Purchase &amp; Transport Guide<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/solaria-nishitetsu-hotel.html\" target=\"_blank\">[Tenjin&#8217;s Only Direct-Connect Hotel] Solaria Nishitetsu Hotel Fukuoka<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hotel-forza-hakata.html\" target=\"_blank\">[Fukuoka Stay Recommendation] Hotel Forza Hakata: Extremely Convenient Quality Hotel Next to Hakata Station<\/a> \u25c4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3 id=\"nagasaki\" style=\"color: #993300;\">6. Nagasaki City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Nagasaki City in Nagasaki Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2023<\/span>. The structure is similar to Kyoto&#8217;s, with three tax brackets, but the amounts are lower.<\/p>\n<p>&nbsp;<\/p>\n<p>The following is the tax rate table for the Nagasaki accommodation tax:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee per Person per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 10,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<\/tr>\n<tr>\n<td>10,000\u201319,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.nagasaki.lg.jp\/shimin\/130000\/131000\/p038550.html\" target=\"_blank\">Nagasaki Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"tokoname\" style=\"color: #993300;\">7. Tokoname City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Tokoname City in Aichi Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">January 6, 2025<\/span>. The tax is a flat rate of <span style=\"color: #008000;\">200 JPY<\/span> per person per night, regardless of the accommodation fee, with no exemption.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.tokoname.aichi.jp\/kurashi\/zeikin\/1007444\/index.html\" target=\"_blank\">Tokoname City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"atami\" style=\"color: #993300;\">8. Atami City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Atami City in Shizuoka Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2025<\/span>. The tax is a flat rate of <span style=\"color: #008000;\">200 JPY<\/span> per person per night, regardless of the accommodation fee, but children below elementary school age are exempt.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.atami.lg.jp\/kurashi\/zeikin\/1015193\/index.html\" target=\"_blank\">Atami City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"takayama\" style=\"color: #993300;\">9. Takayama City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Takayama City in Gifu Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">October 1, 2025<\/span>. The tax has three brackets, but children under 12 are exempt.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee per Person per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 10,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<\/tr>\n<tr>\n<td>10,000\u201329,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>30,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.takayama.lg.jp\/shisei\/1000061\/1022608\/index.html\" target=\"_blank\">Takayama City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2083\"><p><ins class=\"klk-aff-widget\" data-adid=\"1126286\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"9316\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"gero\" style=\"color: #993300;\">10. Gero City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Gero City in Gifu Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">October 1, 2025<\/span>. The tax has two brackets, but children below elementary school age are exempt.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee per Person per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<\/tr>\n<tr>\n<td>5,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.gero.lg.jp\/soshiki\/5\/31593.html\" target=\"_blank\">Gero City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"matsue\" style=\"color: #993300;\">11. Matsue City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Matsue City in Shimane Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">December 1, 2025<\/span>. Stays with an accommodation fee of less than 5,000 JPY per person per night are exempt. For fees of 5,000 JPY or more, the tax is a flat <span style=\"color: #008000;\">200 JPY<\/span> per person per night.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.matsue.lg.jp\/soshikikarasagasu\/zaiseibu_shiminzeika\/zeikin\/accommodationtax\/21859.html\" target=\"_blank\">Matsue City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"hirosaki\" style=\"color: #993300;\">12. Hirosaki City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Hirosaki City in Aomori Prefecture began levying an accommodation tax on <span style=\"color: #854300;\">December 1, 2025<\/span>. The tax is a flat rate of <span style=\"color: #008000;\">200 JPY<\/span> per person per night, regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.hirosaki.aomori.jp\/kurashi\/zeikin\/syukuhakuzei_top.html\" target=\"_blank\">Hirosaki City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"miyagi\" style=\"color: #993300;\">13. Miyagi Prefecture Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Miyagi Prefecture will begin collecting an accommodation tax on <span style=\"color: #854300;\">January 13, 2026<\/span>. The tax is exempt for stays costing less than 6,000 yen per person per night. For stays costing 6,000 yen or more per person per night, the tax amount is <span style=\"color: #008000;\">300 yen<\/span> per person per night.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.miyagi.jp\/site\/shukuhakuzei\/index.html\" target=\"_blank\">Miyagi Prefecture Accommodation Tax Official Website<\/a><\/li>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.sendai.jp\/shoze\/syukuhakuzei\/syukuhakuzei_.html\" target=\"_blank\">Sendai City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-1545\"><div aria-hidden=\"true\"><ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\" data-ad-client=\"ca-pub-6848854714985642\" data-ad-slot=\"5637008471\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"hokkaido\" style=\"color: #993300;\">14. Hokkaido Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Hokkaido will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with rates divided into three tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.hokkaido.lg.jp\/kz\/kkd\/230824.html\" target=\"_blank\">Hokkaido Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Prior to April 1, 2026, three towns and villages in Hokkaido were already collecting an accommodation tax, including Kutchan, Niseko, and Akaigawa Village. Additionally, 15 cities, towns, and villages will simultaneously introduce their own accommodation taxes starting April 1, 2026, including Sapporo City, Otaru City, Hakodate City, Asahikawa City, Furano City, Kushiro City, Obihiro City, Kitami City, Abashiri City, Otofuke Town, Koshimizu Town, Toyako Town, Shintoku Town, Shimukappu Village, and Rusutsu Village.<\/p>\n<p>&nbsp;<\/p>\n<p>When a city, town, or village has its own accommodation tax, travelers are required to pay both the Hokkaido accommodation tax and the municipal accommodation tax. However, the taxes will be collected as a single payment and then allocated between the Hokkaido government and the local municipality.<\/p>\n<p>&nbsp;<\/p>\n<p>Below is the <a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.hokkaido.lg.jp\/fs\/1\/3\/0\/4\/4\/4\/1\/3\/_\/%E7%A8%8E%E7%8E%87%E4%B8%80%E8%A6%A70301.pdf\" target=\"_blank\">tax rate table for Hokkaido cities, towns, and villages<\/a> that levy an accommodation tax:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-45647\" src=\"https:\/\/www.travelclassroom.net\/wp-content\/uploads\/2016\/12\/hokkaido-accommodation-tax-table.webp\" alt=\"Hokkaido Accommodation Tax\" width=\"740\" height=\"1255\" \/><\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">These articles might also interest you. Feel free to continue reading after this one.<\/span><\/u> \u2193<\/p>\n<p>\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hokkaido-road-trip.html\" target=\"_blank\">Summer Road Trip in Hokkaido! Itinerary, Routes, and Attractions for a Self-Drive Tour from Sapporo<\/a> \u25c4<\/p>\n<p>\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/hokkaido-expressway-pass.html\" target=\"_blank\">Hokkaido Expressway ETC Pass \u2013 Hokkaido Expressway Pass(HEP)<\/a> \u25c4<\/p>\n<p>\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/japan-car-rental.html\" target=\"_blank\">Japan Car Rental Companies: Comparison, Selection, and Rental Guide<\/a> \u25c4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Below is a brief introduction to the accommodation taxes in several major municipalities and popular tourist destinations within Hokkaido that levy their own tax.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-1576\"><div class=\"advertisement\">\n<p style=\"text-align: right;\"><small>AD\u00a0 \u00a0 \u00a0<\/small><\/p>\n<p align=\"center\"><a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/c.ga-net.com\/click?w=534419&amp;c=3178&amp;d=https%3A%2F%2Ftravel.rakuten.com%2Fcontents%2Fusa%2Fen-us%2Fcampaign%2Frakutenspecial%2F\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/img.travelclassroom.net\/image\/rakuten-travel-en-5+10-850x189.webp\" alt=\"Ad-Banner\" width=\"850\" height=\"189\" \/><\/a><\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 id=\"sapporo\" style=\"color: #003300;\">(1) Sapporo City Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Sapporo City will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with rates divided into two tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 50,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Sapporo City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.sapporo.jp\/citytax\/shukuhakuzei\/\" target=\"_blank\">Sapporo Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">These articles might also interest you. Feel free to continue reading after this one.<\/span><\/u> \u2193<\/p>\n<p>\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/richmond-hotel-sapporo-odori.html\" target=\"_blank\">Richmond Hotel Sapporo Odori: Super Convenient Stay on the Tanukikoji Shopping Street<\/a> \u25c4<\/p>\n<p>\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/lagent-stay-sapporo.html\" target=\"_blank\">La&#8217;gent Stay Sapporo Odori: Another Recommended Hotel on Sapporo&#8217;s Tanukikoji Street<\/a> \u25c4<\/p>\n<p>\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/mitsui-garden-hotel-sapporo.html\" target=\"_blank\">Mitsui Garden Hotel Sapporo: Great Accommodation Near Sapporo Station<\/a> \u25c4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-1913\"><p><ins class=\"klk-aff-widget\" data-adid=\"1124453\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"133938\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 id=\"hakodate\" style=\"color: #003300;\">(2) Hakodate City Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Hakodate City will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with rates divided into four tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 ~ 99,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<tr>\n<td>100,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">2,000 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Hakodate City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 ~ 99,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 yen<\/td>\n<\/tr>\n<tr>\n<td>100,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">2,500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.hakodate.hokkaido.jp\/docs\/2025030700209\/\" target=\"_blank\">Hakodate Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2073\"><p><ins class=\"klk-aff-widget\" data-adid=\"1125429\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"119753\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 id=\"furano\" style=\"color: #003300;\">(3) Furano City Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Furano City will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with rates divided into three tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Furano City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.furano.hokkaido.jp\/life\/docs\/1145721.html\" target=\"_blank\">Furano Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"otaru\" style=\"color: #003300;\">(4) Otaru City Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Otaru City will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>. The tax is a flat rate of <span style=\"color: #008000;\">200 yen<\/span> per person per night, regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>The Otaru City accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">700 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.otaru.lg.jp\/docs\/2025032800044\/\" target=\"_blank\">Otaru Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Additionally, the tax rate structures for Asahikawa City, Kushiro City, Obihiro City, Kitami City, Abashiri City, Otofuke Town, and Koshimizu Town are the same as Otaru City, all imposing a flat rate of <span style=\"color: #008000;\">200 yen<\/span> per person per night regardless of the accommodation fee. When combined with the Hokkaido accommodation tax, the tax tiers and rates are identical to those of Otaru.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">These articles might also interest you. Feel free to continue reading after this one.<\/span><\/u> \u2193<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/otaru-furukawa.html\" target=\"_blank\">Otaru Furukawa: A Cozy Onsen Ryokan Facing the Otaru Canal<\/a> \u25c4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2071\"><p><ins class=\"klk-aff-widget\" data-adid=\"1125425\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"135922\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 id=\"kutchan\" style=\"color: #003300;\">(5) Kutchan Town Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Kutchan Town in Hokkaido&#8217;s Abuta District began collecting an accommodation tax on <span style=\"color: #854300;\">November 1, 2019<\/span>, making it the fifth locality in Japan to introduce such a tax. The Kutchan Town accommodation tax uses a percentage-based rate, calculated as <span style=\"color: #008000;\">2%<\/span> of the net accommodation fee (excluding consumption tax, meals, etc.). For example, if the net accommodation fee is 20,000 yen, the tax would be 20,000 x 2% = 400 yen. This differs from the fixed per-person amounts levied by other areas.<\/p>\n<p>&nbsp;<\/p>\n<p>To align with the introduction of the &#8220;Hokkaido Accommodation Tax&#8221; on April 1, 2026, the Kutchan Town accommodation tax rate will increase from the original 2% to 3% effective April 1, 2026. This combined tax includes both the &#8220;Hokkaido Accommodation Tax&#8221; and the town tax.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.kutchan.hokkaido.jp\/town_administration\/AccommodationTax\/\" target=\"_blank\">Kutchan Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"niseko\" style=\"color: #003300;\">(6) Niseko Town Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Niseko Town in Hokkaido began collecting an accommodation tax on <span style=\"color: #854300;\">November 1, 2024<\/span>, with rates divided into five tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,001 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<\/tr>\n<tr>\n<td>5,001 ~ 19,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 ~ 99,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 yen<\/td>\n<\/tr>\n<tr>\n<td>100,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">2,000 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>From April 1, 2026, the Niseko Town accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,001 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>5,001 ~ 19,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">700 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 ~ 99,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,500 yen<\/td>\n<\/tr>\n<tr>\n<td>100,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">2,500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.niseko.lg.jp\/kurashi\/tax\/syukuhakuzei\/\" target=\"_blank\">Niseko Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"toyako\" style=\"color: #003300;\">(7) Toyako Town Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Toyako Town will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with rates divided into three tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Toyako Town accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">700 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"http:\/\/www.town.toyako.lg.jp\/town_guide\/tax_insurance_pension\/tax\/syukuhakuzei\/\" target=\"_blank\">Toyako Town Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"shimukappu\" style=\"color: #003300;\">(8) Shimukappu Village \/ Rusutsu Village Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Shimukappu Village and Rusutsu Village will begin collecting an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>. Both have identical tax rates, divided into three tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Shimukappu Village and Rusutsu Village accommodation taxes will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 20,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 ~ 49,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 yen<\/td>\n<\/tr>\n<tr>\n<td>50,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.vill.shimukappu.lg.jp\/shimukappu\/section\/kikaku\/dnoqph0000000l0u.html\" target=\"_blank\">Shimukappu Village Accommodation Tax Official Website<\/a><\/li>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.vill.rusutsu.lg.jp\/hotnews\/detail\/00004263.html\" target=\"_blank\">Rusutsu Village Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"akaigawa\" style=\"color: #003300;\">(9) Akaigawa Village Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Akaigawa Village began collecting an accommodation tax on <span style=\"color: #854300;\">November 1, 2025<\/span>, with rates divided into two tiers (with an exemption).<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation Fee Per Person Per Night (Excluding Consumption Tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax Amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 8,000 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>8,000 ~ 19,999 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 yen<\/td>\n<\/tr>\n<tr>\n<td>20,000 yen or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 yen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Akaigawa Village accommodation tax will be collected together with the Hokkaido accommodation tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 8,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<\/tr>\n<tr>\n<td>8,000 &#8211; 19,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 &#8211; 49,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">700 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.akaigawa.com\/%E5%AE%BF%E6%B3%8A%E7%A8%8E%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\/\" target=\"_blank\">Akaigawa Village Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"shintoku\" style=\"color: #003300;\">(10) Shintoku Town Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>Shintoku Town will begin levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with tax rates divided into four tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 JPY<\/td>\n<\/tr>\n<tr>\n<td>5,000 &#8211; 19,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 &#8211; 49,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The Shintoku Town Accommodation Tax will be collected together with the Hokkaido Accommodation Tax. The combined tax tiers and rates are as follows:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 5,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 JPY<\/td>\n<\/tr>\n<tr>\n<td>5,000 &#8211; 19,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 &#8211; 49,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.shintoku-town.jp\/kurashi-tetuduki\/zeikin\/syukuhakuzei\/\" target=\"_blank\">Shintoku Town Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2249\"><div class=\"advertisement\">\n<p style=\"text-align: right;\"><small>AD\u00a0 \u00a0 \u00a0<\/small><\/p>\n<p align=\"center\"><a rel=\"sponsored noopener noreferrer\" href=\"https:\/\/c.ga-net.com\/click?w=534419&#038;c=3178&#038;d=https%3A%2F%2Ftravel.rakuten.com%2Fcars%2Fcontents%2Fdefault%2Fen-us%2Fsale%2F\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/img.travelclassroom.net\/image\/rakuten-car-supersale-2026march-en-850x213.webp\" alt=\"AD\" width=\"850\" height=\"213\" \/><\/a><\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h3 id=\"hiroshima\" style=\"color: #993300;\">15. Hiroshima Prefecture Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Hiroshima Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>. There is only one tax tier: a levy of 200 JPY per person per night is imposed when the accommodation charge is 6,000 JPY or more per person per night. It is exempt if the charge per person per night does not exceed 6,000 JPY.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.hiroshima.lg.jp\/site\/zei\/hiroshima-syukuhakuzei01.html\" target=\"_blank\">Hiroshima Prefecture Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"gifu\" style=\"color: #993300;\">16. Gifu City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Gifu City in Gifu Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee, but children under 12 years old are exempt.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.gifu.lg.jp\/_res\/projects\/default_project\/_page_\/001\/035\/041\/syukuhakuzei_standpop.pdf\" target=\"_blank\">Gifu City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"toba\" style=\"color: #993300;\">17. Toba City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Toba City in Mie Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.toba.mie.jp\/soshiki\/shiminzei\/gyomu\/zeikin\/syukuhakuzei\/index.html\" target=\"_blank\">Toba City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"yugawara\" style=\"color: #993300;\">18. Yugawara Town Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Yugawara Town in Kanagawa Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">April 1, 2026<\/span>, with tax rates divided into two tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 50,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.yugawara.kanagawa.jp\/site\/shukuhakuzei\/index-2.html\" target=\"_blank\">Yugawara Town Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"nagano\" style=\"color: #993300;\">19. Nagano Prefecture Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Nagano Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">June 1, 2026<\/span>. It is exempt when the accommodation charge per person per night is less than 6,000 JPY. A flat tax amount applies for charges of 6,000 JPY or more. The tax amount is 200 JPY from June 1, 2026, to May 31, 2029, and will be 300 JPY from June 1, 2029.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"50%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2026 to May 31, 2029<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2029<\/th>\n<\/tr>\n<tr>\n<td>Less than 6,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>6,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/nagano-syukuhakuzei.com\/\" target=\"_blank\">Nagano Prefecture Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Additionally, five cities, towns, and villages will simultaneously introduce their own accommodation taxes starting June 1, 2026, including Matsumoto City, Karuizawa Town, Achi Village, Hakuba Village, and Nozawaonsen Village.<\/p>\n<p>&nbsp;<\/p>\n<h4 id=\"matsumoto\" style=\"color: #003300;\">(1) Matsumoto City Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>The tax rate for Matsumoto City Accommodation Tax is the same as Nagano Prefecture&#8217;s, but half of the collected tax revenue is allocated to the prefectural government and half to the city government.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"50%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2026 to May 31, 2029<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2029<\/th>\n<\/tr>\n<tr>\n<td>Less than 6,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>6,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.matsumoto.nagano.jp\/soshiki\/76\/177678.html\" target=\"_blank\">Matsumoto City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"karuizawa\" style=\"color: #003300;\">(2) Karuizawa Town Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>The tax rate for Karuizawa Town Accommodation Tax is divided into three tiers, with tax amounts higher than those of Nagano Prefecture.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"50%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2026 to May 31, 2029<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2029<\/th>\n<\/tr>\n<tr>\n<td>Less than 6,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>6,000 &#8211; 9,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<tr>\n<td>10,000 &#8211; 99,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">250 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">350 JPY<\/td>\n<\/tr>\n<tr>\n<td>100,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">700 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">800 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.karuizawa.lg.jp\/site\/syukuhakuzei\/17149.html\" target=\"_blank\">Karuizawa Town Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"achi\" style=\"color: #003300;\">(3) Achi Village Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>The Achi Village Accommodation Tax follows a similar structure to Nagano Prefecture&#8217;s, with only one tier. The tax amount before June 1, 2029, is 100 JPY higher than Nagano Prefecture&#8217;s, and 50 JPY higher after June 1.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"50%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2026 to May 31, 2029<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2029<\/th>\n<\/tr>\n<tr>\n<td>Less than 6,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>6,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">350 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.vill.achi.lg.jp\/site\/syukuhakuzei\/\" target=\"_blank\">Achi Village Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"hakuba\" style=\"color: #003300;\">(4) Hakuba Village Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>The tax rate for Hakuba Village Accommodation Tax is divided into four tiers, with tax amounts higher than those of Nagano Prefecture.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"50%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2026 to May 31, 2029<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Tax amount from June 1, 2029<\/th>\n<\/tr>\n<tr>\n<td>Less than 6,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Exempt<\/td>\n<\/tr>\n<tr>\n<td>6,000 &#8211; 19,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">200 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 &#8211; 49,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">400 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000 &#8211; 99,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">900 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,000 JPY<\/td>\n<\/tr>\n<tr>\n<td>100,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,900 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">2,000 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.vill.hakuba.lg.jp\/gyosei\/soshikikarasagasu\/zeimuka\/kazeigakari\/2\/syukuhakuzei\/13525.html\" target=\"_blank\">Hakuba Village Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4 id=\"nozawaonsen\" style=\"color: #003300;\">(5) Nozawaonsen Village Accommodation Tax<\/h4>\n<p>&nbsp;<\/p>\n<p>The tax rate for Nozawaonsen Village Accommodation Tax adopts a proportional rate, differing from other areas in Nagano Prefecture. The rate is 3.5% from June 1, 2026, to May 31, 2029, and 5% from June 1, 2029. If the accommodation charge per person per night is less than 6,000 JPY, the accommodation tax is exempt. If the accommodation charge per person per night exceeds 6,000 JPY, the accommodation tax is calculated by multiplying the total accommodation charge by the tax rate.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.vill.nozawaonsen.nagano.jp\/www\/contents\/1768268767405\/index.html\" target=\"_blank\">Nozawaonsen Village Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"kumamoto\" style=\"color: #993300;\">20. Kumamoto City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Kumamoto City in Kumamoto Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">July 1, 2026<\/span>. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.kumamoto.jp\/kiji00357587\/index.html\" target=\"_blank\">Kumamoto City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table border=\"0\" width=\"620\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"620\">\n<p align=\"center\">\u2193 <u><span style=\"color: #800080;\">These articles may also interest you. Continue reading after this article<\/span><\/u> \u2193<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/takachiho.html\" target=\"_blank\">Takachiho Gorge: Location, Sightseeing Routes, Best Parking Spots &amp; Bus Information<\/a> \u25c4<br \/>\n\u25ba <a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/eng\/kyushu-expressway-pass.html\" target=\"_blank\">Kyushu Expressway ETC Card \u2013 Kyushu Expressway Pass<\/a> \u25c4<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3 id=\"miyazaki\" style=\"color: #993300;\">21. Miyazaki City Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Miyazaki City in Miyazaki Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">July 1, 2026<\/span>. The tax amount is a flat rate of 200 JPY, regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.miyazaki.miyazaki.jp\/city\/policy\/tourism\/408678.html\" target=\"_blank\">Miyazaki City Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"nasu\" style=\"color: #993300;\">22. Nasu Town Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Nasu Town in Tochigi Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">October 1, 2026<\/span>. The tax is divided into six tiers.<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"70%\">Accommodation charge per person per night (excluding consumption tax)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"30%\">Tax amount<\/th>\n<\/tr>\n<tr>\n<td>Less than 10,000 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<\/tr>\n<tr>\n<td>10,000 &#8211; 19,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<\/tr>\n<tr>\n<td>20,000 &#8211; 29,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">500 JPY<\/td>\n<\/tr>\n<tr>\n<td>30,000 &#8211; 49,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">800 JPY<\/td>\n<\/tr>\n<tr>\n<td>50,000 &#8211; 99,999 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">1,500 JPY<\/td>\n<\/tr>\n<tr>\n<td>100,000 JPY or more<\/td>\n<td style=\"color: #008000;\" valign=\"top\">3,000 JPY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.nasu.lg.jp\/manage\/contents\/upload\/69a0f9c13c5c5.pdf\" target=\"_blank\">Nasu Town Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3 id=\"okinawa\" style=\"color: #993300;\">23. Okinawa Prefecture Accommodation Tax<\/h3>\n<p>&nbsp;<\/p>\n<p>Okinawa Prefecture will begin levying an accommodation tax on <span style=\"color: #854300;\">February 1, 2027<\/span>. The tax rate for the Okinawa accommodation tax adopts a percentage-based rate, differing from the fixed per-person levy imposed elsewhere. The tax is calculated at <span style=\"color: #008000;\">2%<\/span> of the net accommodation charge (excluding consumption tax, meals, etc.), with a maximum cap of 2,000 JPY per person per night.<\/p>\n<p>&nbsp;<\/p>\n<p>For example, if two people stay at a luxury resort hotel for one night with a net accommodation charge of 240,000 JPY, the average net charge per person per night is 120,000 JPY. Calculated at a 2% rate, the tax per person per night would be 120,000 x 2% = 2,400 JPY. As this exceeds the 2,000 JPY cap, the tax for that night would be limited to 2,000 JPY per person, totaling 4,000 JPY for both.<\/p>\n<p>&nbsp;<\/p>\n<p>__________<\/p>\n<p>Reference:<\/p>\n<ul>\n<li><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.okinawa.lg.jp\/kurashikankyo\/zeikin\/1003660\/1036559\/1036550.html\" target=\"_blank\">Okinawa Prefecture Accommodation Tax Official Website<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"content_block\" id=\"custom_post_widget-2099\"><p><ins class=\"klk-aff-widget\" data-adid=\"1126344\" data-lang=\"\" data-currency=\"\" data-cardH=\"126\" data-padding=\"92\" data-lgH=\"470\" data-edgeValue=\"655\" data-cid=\"13641\" data-tid=\"\" data-amount=\"4\" data-prod=\"hotel_dynamic_widget\"><a href=\"\/\/www.klook.com\/\">Klook.com<\/a><\/ins><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2 id=\"onsen\" style=\"color: #800080; text-align: center;\">III. Japan Onsen Ryokan Bathing Tax (Nyutozei)<\/h2>\n<p>&nbsp;<\/p>\n<p>The Bathing Tax is a levy imposed by local Japanese governments on guests staying at onsen (hot spring) ryokans. Many people have likely paid this hot spring tax while traveling in Japan. Like the accommodation taxes in Tokyo and Osaka, the Bathing Tax is a <span style=\"color: #990099;\">per capita tax<\/span> levied as a <span style=\"color: #b30505;\">fixed amount per person<\/span>. However, the Bathing Tax applies a uniform rate and is not determined by accommodation cost tiers. Therefore, guests staying at an onsen ryokan are subject to the Bathing Tax regardless of the accommodation fee.<\/p>\n<p>&nbsp;<\/p>\n<p>Although specific regulations for the Bathing Tax are established by each local government, the content is largely the same. Currently, the tax amount in most areas is 150 JPY, while a few areas charge 250 JPY. Additionally, even day-trip visitors who do not stay overnight at an onsen ryokan are required to pay the Bathing Tax, though the amount is typically halved. Furthermore, children under 12 years old are often exempt from the Bathing Tax in many locations.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"color: #993300; text-align: center;\">Bathing Taxes in Major Japanese Onsen Resorts<\/h3>\n<p>&nbsp;<\/p>\n<p>Below is information on Bathing Taxes in major Japanese onsen resorts:<\/p>\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"22%\">Onsen Resort<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Bathing Tax (Overnight Stay, Per Person Per Night)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"25%\">Bathing Tax (Day Trip)<\/th>\n<th style=\"color: #993300; text-decoration: underline;\" valign=\"top\" width=\"28%\">Notes<\/th>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: bold; text-decoration: underline;\">Hokkaido<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"noopener noreferrer\" href=\"https:\/\/www.travelclassroom.net\/rakuten\/Noboribetsu\" target=\"_blank\">Noboribetsu Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 JPY<\/td>\n<td>Exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.noboribetsu.lg.jp\/docs\/2013031100289\/\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00015.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00015.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Lake Toya Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<td>Exempt for elementary school age and under, <a rel=\"noopener noreferrer\" href=\"http:\/\/www.town.toyako.hokkaido.jp\/town_guide\/tax_insurance_pension\/tax\/tax010\/\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00022.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00022.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Jozankei Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<td>Exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.sapporo.jp\/citytax\/syurui\/nyutou.html\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00054.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00054.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Niseko Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<td>Exempt for children under 15, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.niseko.lg.jp\/kurashi\/tax\/bath\/\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00018.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00018.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Hakodate Yunokawa Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 JPY<\/td>\n<td>Exempt for children under 15, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.hakodate.hokkaido.jp\/docs\/2022020800031\/\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00048.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00048.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Akanko Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">300 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">90 JPY<\/td>\n<td>Exempt for junior high school age and under, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.kushiro.lg.jp\/kurashi\/zeikin\/1010711\/1003991.html\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00034.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhokkaido%252FOK00034.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Tokachigawa Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 JPY<\/td>\n<td style=\"color: #008000;\" valign=\"top\">70 JPY<\/td>\n<td>Exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.otofuke.hokkaido.jp\/kurashi\/zei\/shozei\/nyuutouzei.html\" target=\"_blank\">Official Information<\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: bold; text-decoration: underline;\">Kanto<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhakone%252FOK00306.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhakone%252FOK00306.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Hakone Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.hakone.kanagawa.jp\/www\/contents\/1100000000874\/index.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fizu%252FOK00550.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fizu%252FOK00550.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Atami Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.atami.lg.jp\/kurashi\/zeikin\/1000785\/1000786.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fyamanashi%252FOK00441.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fyamanashi%252FOK00441.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kawaguchiko Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.fujikawaguchiko.lg.jp\/ka\/info.php?if_id=301\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fizu%252FOK00596.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fizu%252FOK00596.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Izu Kogen Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Accommodation fee 5,000 or above: 150 yen, Accommodation fee 1,000~5,000: 100 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Fee 5,000 or above: 150 yen, Fee 1,000~5,000: 100 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.izu.shizuoka.jp\/soshiki\/1018\/1\/6\/559.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fizu%252FOK00583.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fizu%252FOK00583.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Shimoda Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Accommodation fee 10,000 or above: 150 yen, Accommodation fee 4,000~10,000: 130 yen, Accommodation fee 4,000 or below: 100 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Fee 10,000 or above: 150 yen, Fee 4,000~10,000: 130 yen, Fee 4,000 or below: 100 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.shimoda.shizuoka.jp\/category\/nyuutouzei\/121731.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgunma%252FOK00259.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgunma%252FOK00259.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kusatsu Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Accommodation fee 6,000 or above: 150 yen, Accommodation fee 6,000 or below: 100 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for elementary school students and younger, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.kusatsu.gunma.jp\/www\/contents\/1566518201194\/index.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgunma%252FOK00278.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgunma%252FOK00278.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Ikaho Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Accommodation fee 6,000 or above: 150 yen, Accommodation fee 6,000 or below: 100 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.shibukawa.lg.jp\/kurashi\/000019\/000020\/p005458.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftochigi%252FOK00242.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftochigi%252FOK00242.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kinugawa Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.nikko.lg.jp\/soshiki\/2\/1008\/3\/313.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftochigi%252FOK00232.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftochigi%252FOK00232.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Nikko Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.nikko.lg.jp\/soshiki\/2\/1008\/3\/313.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftochigi%252FOK00234.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftochigi%252FOK00234.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Nasu Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.nasu.lg.jp\/0070\/info-0000000120-1.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: bold; text-decoration: underline;\">Chubu\/Hokuriku<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgifu%252FOK00533.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgifu%252FOK00533.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Gero Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.gero.lg.jp\/soshiki\/5\/360.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgifu%252FOK00518.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fgifu%252FOK00518.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Hida Takayama Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.takayama.lg.jp\/kurashi\/1000015\/1005408\/1000429\/1000430.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftoyama%252FOK00389.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Ftoyama%252FOK00389.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Unazuki Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Tax exempt<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.kurobe.toyama.jp\/category\/page.aspx?servno=24156\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fnagano%252FOK00487.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fnagano%252FOK00487.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Omachi Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">100 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.omachi.nagano.jp\/00004000\/00004100\/0004950\/00004116.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fnagano%252FOK00471.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fnagano%252FOK00471.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Hakuba Happo Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td><a rel=\"noopener noreferrer\" href=\"https:\/\/www.vill.hakuba.lg.jp\/material\/files\/group\/2\/20250219_report_on_bath_tax.pdf\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fmie%252FOK00610.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fmie%252FOK00610.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Toba Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.toba.mie.jp\/soshiki\/shiminzei\/gyomu\/zeikin\/8212.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: bold; text-decoration: underline;\">Kansai<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhyogo%252FOK00654.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhyogo%252FOK00654.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Arima Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">75 yen<\/td>\n<td>Tax exempt for children under 7, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.kobe.lg.jp\/a35984\/kurashi\/tax\/yu.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhyogo%252FOK00666.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fhyogo%252FOK00666.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kinosaki Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.toyooka.lg.jp\/kurashi\/zeikin\/shizei\/1000812.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fwakayama%252FOK00687.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fwakayama%252FOK00687.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Shirahama Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.shirahama.wakayama.jp\/soshiki\/zeimu\/kazei\/gyomu\/nyutouzei\/nyutozei.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fwakayama%252FOK00696.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fwakayama%252FOK00696.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Katsuura Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.katsuura.lg.jp\/page\/1510.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: bold; text-decoration: underline;\">Shikoku<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fehime%252FOK00803.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fehime%252FOK00803.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Dogo Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.matsuyama.ehime.jp\/kids\/work\/kakuka\/rizaibu\/nyuutiyzeizeikinn.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkagawa%252FOK00798.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkagawa%252FOK00798.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kotohira Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.kotohira.kagawa.jp\/soshiki\/17\/1720.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: bold; text-decoration: underline;\">Kyushu<\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Foita%252FOK00874.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Foita%252FOK00874.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Beppu Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Fee 50,000 or above: 500 yen, Fee 6,000~50,000: 250 yen, Fee 4,500~6,000: 150 yen, Fee 2,000~4,500: 100 yen, Fee 1,500~2,000: 50 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Fee 50,000 or above: 500 yen, Fee 6,000~50,000: 250 yen, Fee 4,500~6,000: 150 yen, Fee 2,000~4,500: 100 yen, Fee 1,500~2,000: 50 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.beppu.oita.jp\/seikatu\/zeikin\/nyuutouzei\/nyuto_index.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Foita%252FOK00872.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Foita%252FOK00872.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Yufuin Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Accommodation fee 4,000 or above: 250 yen, Fee 4,000 or below: 150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">Fee 400 or above: 70 yen<\/td>\n<td>Tax exempt for children under 12, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.city.yufu.oita.jp\/kurashi\/zeikin\/zeikin_cate_1\/article_82069\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkumamoto%252FOK00859.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkumamoto%252FOK00859.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kurokawa Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td>Tax exempt for children under 15, <a rel=\"noopener noreferrer\" href=\"https:\/\/www.town.minamioguni.lg.jp\/living\/tax\/nyutou-zei.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkagoshima%252FOK00906.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkagoshima%252FOK00906.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Ibusuki Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">150 yen<\/td>\n<td><a rel=\"noopener noreferrer\" href=\"https:\/\/www.pref.kagoshima.jp\/ab08\/kurashi-kankyo\/zei\/aramashi\/kurashi\/kurasi6_2.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<tr>\n<td><a rel=\"nofollow noopener noreferrer\" href=\"https:\/\/click.linksynergy.com\/fs-bin\/click?id=kflIfrAf8hs&amp;offerid=946283&amp;RD_PARM1=https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkagoshima%252FOK00896.html--hybrid--https%253A%252F%252Ftravel.rakuten.co.jp%252Fonsen%252Fkagoshima%252FOK00896.html&amp;subid=&amp;type=10&amp;tmpid=11045\" target=\"_blank\">Kirishima Onsen<\/a><\/td>\n<td style=\"color: #008000;\" valign=\"top\">Accommodation fee 8,000 or above: 150 yen, Accommodation fee 5,000~8,000: 130 yen, Accommodation fee 5,000 or below: 80 yen<\/td>\n<td style=\"color: #008000;\" valign=\"top\">80 yen<\/td>\n<td><a rel=\"noopener noreferrer\" href=\"https:\/\/www.city-kirishima.jp\/zeimu\/kurashi\/zekin\/nyutoze\/nyutoze.html\" target=\"_blank\">Official Source<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: bold; font-size: 15px;\">Related Articles<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.travelclassroom.net\/eng\/tateyama-kurobe.html\">Tateyama Kurobe 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believed<\/p>\n","protected":false},"author":1,"featured_media":1811,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-japan-travel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Japan Accommodation Tax: Which Cities Levy It? 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Additionally, 5 more locations will begin levying a hotel accommodation tax within the fiscal year 2026. This article compiles information on accommodation tax across various regions of Japan. 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Who Needs to Pay? How to Pay?","datePublished":"2025-05-16T07:01:53+00:00","dateModified":"2026-04-11T01:01:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html"},"wordCount":8713,"image":{"@id":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html#primaryimage"},"thumbnailUrl":"https:\/\/www.travelclassroom.net\/eng\/wp-content\/uploads\/Osaka-Accommodation-Tax-Featured.jpg","articleSection":["Japan Travel"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html","url":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html","name":"Japan Accommodation Tax: Which Cities Levy It? Who Needs to Pay? How to Pay? - The TravelClassroom","isPartOf":{"@id":"https:\/\/www.travelclassroom.net\/eng\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html#primaryimage"},"image":{"@id":"https:\/\/www.travelclassroom.net\/eng\/japan-accommodation-tax.html#primaryimage"},"thumbnailUrl":"https:\/\/www.travelclassroom.net\/eng\/wp-content\/uploads\/Osaka-Accommodation-Tax-Featured.jpg","datePublished":"2025-05-16T07:01:53+00:00","dateModified":"2026-04-11T01:01:56+00:00","author":{"@id":"https:\/\/www.travelclassroom.net\/eng\/#\/schema\/person\/475452e74cf645578e8f377e662b5408"},"description":"Currently, 17 prefectures, cities, towns, and villages in Japan levy an accommodation tax. Additionally, 5 more locations will begin levying a hotel accommodation tax within the fiscal year 2026. This article compiles information on accommodation tax across various regions of Japan. 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