Since October 1, 2019, the consumption tax in Japan has been 10%.

However, certain items are taxed at a reduced rate of 8%, such as takeout meals and drinks, drinks from a hotel minibar, and fruit picked and taken home.

Meals and drinks consumed at a restaurant or food court, along with hotel room service, are generally subject to the 10% tax.

'Tax-free' shopping exempts the purchaser from paying consumption tax under specific conditions. This exemption is available at authorized locations such as airport duty-free shops, certain electronics stores, department stores, and other tax office-approved outlets that sell goods for export.

Recently, the availability of tax-free shopping has expanded to include more department stores, shopping malls, outlets, and even some small businesses.

When shopping, look for the duty-free shop symbol posted on the storefront to identify eligible locations.

In Japan, duty-free shopping is available at airports, department stores, shopping malls, discount stores, drugstores, and more. Below, we introduce major stores offering duty-free shopping, categorized by type.

Please note that not all shops within department stores, shopping malls, and nationwide chains offer tax exemptions. It's advisable to check in advance before making your purchase.

Products eligible for tax exemption are those for personal use and consumption by non-residents, not for business or resale. It is also a requirement to bring items out of the country before use.

In the case of general goods, such as home appliances, clothes, bags, and watches, the sum total of goods purchased at one store on the same day must be at least 5,000 yen (tax excluded; hereinafter all prices are tax excluded).

For consumables, such as food, cosmetics, and pharmaceuticals, total purchase amount must fall within the range of 5,000-500,000 yen in one day at a single store, and must be packaged in a specific way as to not be consumed in Japan.

Additionally, in the case of department stores and shopping malls with a tax-free counter, you may qualify for tax exemption if the combined purchase total from multiple stores equals 5,000 yen or more. However, note that depending on product category, some items may not be eligible for tax exemption, even if they meet the minimum purchase amount.

・Those who used an automatic gate at the airport and do not have an entry stamp on their passport.
・Those who have been in Japan for more than six months.
・Those currently working in Japan.
・Those who do not meet the required purchase amount for exemption.

Tax-free shopping is only available to non-residents, such as tourists from abroad.

'Non-resident' refers to foreigners who have been in Japan for less than six months, and Japanese nationals who left the country to live abroad for two years or more and have only returned to Japan temporarily for less than six months.

Consumables are packed in a consumables bag (sealed with a sticker to show if it has been opened) or in a cardboard box. These packages must not be opened before leaving the country.

Also, as a general rule, the total purchase price of consumables and general goods cannot be combined for tax exemption. To qualify, the sum of each category (consumables only or general goods only) must total a minimum of 5,000 yen or more.

However, note that if items are packaged like consumable goods in a way in which they will not be consumed in Japan, they may be combined with consumables under the same requirements.

Depending on the store, there are two ways to apply for tax exemption:

(A) Present your passport at the time of purchase and pay the total with consumption tax already deducted.

(B) Visit the designated tax exemption counter with your purchases, receipt, and passport to receive a refund. This must be done on the same day as your purchase, and extra fees may apply. Consider visiting the counter before shopping for possible discount coupons.

At the store:
1. Present your passport. Present the purchaser's original passport (copies not accepted). The store will verify your photo, name, nationality, date of birth, residence status, entry date, and passport number.

2. Receive explanation of necessary items. Since October 2021, the 'Duty-Free Record of Purchase' procedure has been digitized. The store will send your purchase record directly to the National Tax Agency, and you no longer need to sign a 'Purchaser Pledge.' Ask the store to explain any necessary details.

3. Payment and Product Delivery.
・Case (A): Pay the tax-excluded price and receive your product.
・Case (B): After shopping, visit the tax-free counter to receive a refund.
If returns or exchanges lower your total below the minimum required for tax exemption, the exemption will be canceled, and you will need to pay the full amount, including tax.

At the airport:
4. Present Your Passport. Show your passport to the customs officer. The purchase record will be sent electronically. The purchaser must carry the tax-free items when leaving Japan. If you plan to check your duty-free items, inform the airline staff at check-in. A customs officer will inspect your items at the counter.

5. Departure. After passing through customs, the tax exemption process is complete.

Imagine breezing through the airport, completing quarantine, immigration, and customs all in one step. Visit Japan Web makes it easy! For travelers entering Japan, including returning nationals, this service streamlines these crucial processes.

As of April 1, 2023, Visit Japan Web introduced "Tax-Free Purchasing."

No more showing your passport at every duty-free counter! This new feature makes shopping faster and smoother.

Here’s how it works:

・Prepare Ahead: Enter your travel details (name, nationality, date of birth, residence status, arrival date, passport type, and number).
・Scan the QR Code: Use the QR code in the "Preparation for Tax-Free Procedures" section. Present it at participating duty-free stores for quick scanning.
・Note: This feature is only available at stores that support QR code scanning. If not, you can still complete tax-free procedures with your passport.

Want to know more? Check the link and make your Japan trip even easier!

Enjoy tax-free shopping in Japan with special coupons at top retail spots. Save up to 15% at Don Quijote, explore electronics at BicCamera, and enjoy exclusive discounts at all MITSUI OUTLET PARK locations, ideal for fashion lovers and bargain hunters.

Lotte Duty Free Ginza, in Tokyo's upscale Ginza district, is a premium duty-free shop featuring luxury brands and products. Offering high-end cosmetics, fragrances, and designer accessories, it's an ideal destination for tax-free shopping in a refined setting.

Japan Duty Free GINZA, opened on January 27, 2016, on the 8th floor of Mitsukoshi Ginza, is Japan's first airport-style downtown duty-free shop outside of Okinawa.

BicCamera is a top electronics chain in Japan, offering a wide range of gadgets, appliances, and tech accessories. Known for its user-friendly layout and competitive prices, it's a popular choice for locals and tourists seeking the latest in electronics.

Mitsui Outlet Park is a popular chain of outlet malls across Japan, offering a wide range of international and domestic brands at discounted prices on clothing, accessories, and lifestyle products in a pleasant, open-air setting.

・Present this screen at an eligible facility's General Information counter to receive a coupon book with discounts up to 10% and a novelty gift.
・Eligible facilities include: All MITSUI OUTLET PARK locations, Mitsui Shopping Park LaLaport TOKYO-BAY, Urban Dock LaLaport TOYOSU, LAZONA Kawasaki Plaza, LaLaport KADOMA, LaLaport EXPOCITY, LaLaport FUKUOKA, DiverCity Tokyo Plaza, and COREDO Muromachi.
・For MITSUI OUTLET PARK SAPPORO KITAHIROSHIMA, KISARAZU, JAZZ DREAM NAGASHIMA, and DiverCity Tokyo Plaza, please visit the Tourist Information Center.

Don Quijote, commonly known as "Donki," is a popular discount chain offering a vast array of products, from electronics and cosmetics to snacks and novelty items. Its lively atmosphere and late hours make it a unique shopping destination.

Now, you can enjoy up to 15% off your purchase at Don Quijote! Simply tap the coupon above and show it to the cashier at checkout. (Conditions apply. See coupon page for details.)

Aeon Mall is a leading shopping mall chain in Japan, providing a complete shopping experience with a variety of retail stores, entertainment options, and dining venues. It's a family-friendly destination that caters to diverse needs and preferences.

・DISCOUNT COUPON: 500 yen or a Novelty Gift. Redeem your 500 yen coupon by presenting the QR code at the Service Counter.

Tsuruha Drugstore is a popular pharmacy chain in Japan, known for its wide range of health and beauty products. It's a go-to destination for both medicinal needs and cosmetic treasures, including sought-after Japanese skincare and makeup items.

With a history spanning over 50 years, Sapporo Drugstore (SATUDORA) operates 200+ stores mainly in Hokkaido, covering popular tourist spots like Sapporo, Otaru, Hakodate, and beyond, with additional branches in Okinawa and Taiwan.
SATUDORA offers a range of popular medicines,cosmetics, and exclusive Hokkaido souvenirs.

We also have handles home appliances, household goods, hobbies, folk crafts, etc. Please see the official website for details. Our staff is always available in multiple languages (Japanese/Chinese/English). Wi-Fi spots and restrooms are also available. Anyone can feel free to use it.

There is a wide selection of popular home appliances. A store with a passport reader. All items are duty free.

Online tax-free shopping in Japan is a convenient option for travelers. Order items online before or during your trip and collect them at your accommodation, the airport, or a duty-free shop. This saves you time and avoids carrying bulky purchases while sightseeing.

Available products include home appliances, cosmetics, snacks, stationery, and Japanese specialties. To collect your items, have your internet-enabled device, credit card or e-money, and passport with your entry stamp. Only the purchaser can claim the goods, and cash payments are not accepted.

Some airport duty-free stores also offer online pre-ordering for pickup at the duty-free counter. For added convenience, use TaxFreeOnline.jp to order tax-free products before your trip and have them delivered to your hotel or collected at the airport. Visit their website for more details.

*Information in article as of August 2024.

English translation by Krys Suzuki