Japan's Consumption Tax Exemption for Foreign Visitors

For purchases made on or after November 1, 2026, Japan's consumption tax exemption system for foreign visitors has changed from the "export exemption method" (where tax is deducted at the register) to a "refund method," under which the tax is refunded after you leave Japan.
You pay the tax-inclusive price for eligible goods at a tax-free shop. After Customs confirms at departure that you are taking the goods out of Japan, an amount equal to the consumption tax is refunded.

Consumption tax rate: 10% (8% for certain food and beverages)
Minimum purchase amount: ¥5,000 (before tax) per store, per day

Who Is Eligible
• Non-residents, such as foreign visitors who have been in Japan for less than 6 months
• Japanese nationals who have lived or stayed outside Japan continuously for 2 years or more and have been back in Japan temporarily for less than 6 months
* Japanese nationals must show their passport plus one of the following: a copy of the family register annex (koseki no fuhyo), a certificate of residence abroad (zairyu shomeisho), or a My Number Card (only one showing that you have moved abroad; smartphone version accepted).

Goods Eligible for a Tax Refund
Starting November 1, 2026, you must carry the goods yourself and have them confirmed by Customs when you leave Japan within 90 days of the purchase date. You will no longer be eligible for a tax refund after that period. ("Within 90 days" means from the day after the purchase date through the 90th day.) The distinction between general goods and consumables, the ¥500,000 purchase limit for consumables, and the special packaging requirement for consumables will be abolished.
Eligible goods include electronics, clothing, shoes, watches, food, beverages, medicine, cosmetics, and tobacco.
However, if you consume items such as food, beverages, or cosmetics in Japan, you will not be eligible for a refund for those items because they cannot be presented to Customs as goods being taken out of the country. If you have consumed even part of an item, do not use the kiosk; speak to a Customs officer instead. You must also have all the eligible goods you purchased with you when you leave Japan. Gold and platinum bullion, gold and platinum coins, and goods not subject to consumption tax are not eligible.