When shopping at tax-free shops in Japan, you have to follow various rules.
This article summarizes the rules for shopping at tax-free shops.
① What is a tax-free shop?
A tax-free shop is a shop that exempts consumption tax when selling specific goods to non-residents such as foreign tourists in a certain way.
“Tax-free shop” means “export goods sales place” defined in Article 8 of the Japanese Consumption Tax Law.
Tax-free accounting is possible at many drugstores in Japan.
The following logos are posted at shops where tax-free accounting is available.
②Those eligible for tax-free accounting
The sale must be to a “non-resident” of Japan.
“Non-residents” of Japan are non-residents, including foreigners, as well as Japanese people who meet certain conditions.
〇Foreigners who can shop tax-free
Among non-residents of Japan,
・In principle, foreigners are treated as non-residents
・Persons on official business of foreign governments or international organizations
×Foreigners who cannot shop tax-free
Among residents of Japan,
・Those who work at an office in Japan
・Persons who have been in Japan for more than 6 months
〇 Japanese who can shop tax-free
Among non-residents of Japan,
(1)A person who leaves Japan and stays abroad for the purpose of working at an office located in a foreign country (including overseas branches of Japanese corporations, local corporations, representative offices, and international organizations)
(2) Those who leave Japan and stay abroad for the purpose of staying abroad for more than 2 years
(3) In addition to those listed in (1) and (2), those who have stayed in a foreign country for two years or more after leaving Japan.
(4) Persons listed in (1) to (3) who have temporarily returned to their home country due to administrative contact, vacation, etc., and the period of stay is less than 6 months.
× Japanese who cannot shop tax-free
Among residents of Japan,
・Japanese nationals are treated as residents in principle.
・Those who leave Japan for the purpose of working at a Japanese diplomatic mission and stay in a foreign country are treated as residents.
③ Items eligible for tax exemption
Items that are used in everyday life (general items, consumables).
If it is clear that a non-resident will purchase the goods for business or sale, they will not be eligible for tax-free sales.
・It must be packed in a specified way so that it cannot be consumed.
*For packaging in bags or boxes, it is specified that the product should be sealed with a sticker that indicates that it has been opened.
You must show your passport to the store clerk before you can shop tax-free.
You cannot open the duty-free bag until you leave Japan.
Follow the rules and have fun shopping!