Japan Tax-Free & Tax Refund FAQ
Note: Japan's refund-based Tax-Free system (pay the tax-inclusive price first, then receive a refund after customs confirmation) starts on November 1, 2026. Until October 31, 2026, the current Tax-Free system (tax-excluded price at the register) continues. The answers below describe the system from November 1, 2026 unless stated otherwise.
Basics of Japan's Tax-Free System10
How does Tax-Free shopping work in Japan?
Japan's Tax-Free system allows eligible non-resident visitors to buy goods for use outside Japan without ultimately bearing Japanese consumption tax. From November 1, 2026, Japan will use a refund-based system: you will first pay the tax-inclusive price, complete customs confirmation when leaving Japan, and then receive the refund. Until October 31, 2026, the current system continues.
What is the difference between Tax-Free and Tax Refund in Japan?
Under the current Tax-Free system (until October 31, 2026), eligible shoppers pay a tax-excluded price at the store. Under the Tax Refund system (from November 1, 2026), you will pay the tax-inclusive price first and receive the eligible tax refund after customs confirmation when departing Japan.
What will change in Japan's Tax-Free system from November 2026?
From November 1, 2026, the major changes will include tax-inclusive payment at stores, customs confirmation within 90 days of purchase, refunds after departure procedures, abolition of the general-goods/consumables distinction, removal of the JPY 500,000 consumables cap, and abolition of special sealed packaging.
The minimum purchase amount itself remains JPY 5,000 excluding tax; only the processing method changes.
Why will I have to pay consumption tax at the store from November 2026?
The refund-based system, which starts on November 1, 2026, is being introduced to help prevent tax-free goods from being resold or consumed inside Japan instead of being taken abroad.
Will I have to pay Japanese consumption tax first?
Yes, from November 1, 2026. At Tax-Free shops in Japan, including stores in Tokyo, Ginza, Kyoto, Osaka, Hokkaido and Okinawa, you will first pay the tax-inclusive price. Until October 31, 2026, the current system (tax-excluded price at the register) continues.
When will I receive my Tax Refund?
Under the refund-based system starting November 1, 2026, the refund is processed after customs confirms that you are taking the eligible goods out of Japan. The actual timing depends on the store and refund provider.
What is Japan's consumption tax rate?
The standard rate is 10%. A reduced 8% rate applies to certain food and beverage products.
Are all products eligible for Tax-Free shopping in Japan?
Most ordinary goods can be eligible, including souvenirs, cosmetics, sweets, clothing and electronics. Gold or platinum bullion, gold coins, non-taxable goods and other excluded items are not eligible. The goods must also be carried out of Japan by the purchaser.
Can I use Tax-Free at every shop in Japan?
No. Tax-Free shopping is available only at stores officially authorized as Tax-Free shops. When shopping for souvenirs or other goods in Tokyo, Ginza, Kyoto, Osaka, Hokkaido, Okinawa or elsewhere in Japan, check whether the store provides Tax-Free or Tax Refund services.
How can I identify a Tax-Free Shop in Japan?
Look for the “Japan Tax-free Shop” symbol or Tax-Free/Tax Refund signage near the entrance, checkout counter or tax-free counter.
Who Is Eligible?10
Can every foreign visitor use Tax-Free shopping in Japan?
No. You must meet Japan's requirements for a non-resident eligible for tax-free shopping.
Can foreigners living in Japan use Tax-Free shopping?
No. Foreign nationals who are residents of Japan, including mid- to long-term residents, are not eligible.
Can international students in Japan use Tax-Free shopping?
No. International students are generally treated as residents and are not eligible, even if fewer than six months have passed since entry.
Can foreigners working in Japan use Tax-Free shopping?
No. Foreign nationals residing and working in Japan are not eligible.
Can a Japanese citizen living overseas use Tax-Free shopping in Japan?
Yes, if the person has continuously lived outside Japan for at least two years and meets the requirements for a temporary return to Japan of less than six months.
Can I qualify if I do not have Temporary Visitor status?
Certain other statuses and landing permissions may qualify, such as Diplomat, Official, port-of-call landing permission, crew member landing permission, and certain SOFA-related categories.
How long after entering Japan can I use Tax-Free shopping?
If you met all eligibility requirements when purchasing, departing more than six months after entry does not by itself prevent a refund. You must obtain customs confirmation within 90 days of purchase (Consumption Tax Act Enforcement Order, Article 18(5); NTA Q&A 19). You cannot make a new eligible purchase after the six-month limit or obtain a refund without confirmation within 90 days. Unlawful failure to export goods after confirmation can result in tax collection and penalties. Stores treat the sale as exempt when confirmation is obtained and retained; otherwise it remains taxable.
Can cruise passengers use Tax-Free shopping in Japan?
In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.
Can children use Tax-Free shopping in Japan?
Yes, if the child is an eligible non-resident and has the required passport or other identity document.
Can I combine my family's purchases under my passport?
No. Each purchaser must use their own passport or other required identification and complete the Tax-Free procedure in their own name.
At the Time of Purchase11
What do I need to show when shopping Tax-Free in Japan?
Foreign visitors generally need an original passport showing the relevant landing permission. Eligible Japanese temporary returnees need a passport plus the required document proving overseas residence, such as a residence certificate, copy of family register attachment, or My Number Card where applicable.
Do I need my original passport?
In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.
Can I use a photocopy of my passport?
In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.
Can I complete Tax-Free procedures with only my smartphone?
A smartphone alone is not sufficient, but it can be used to display a Visit Japan Web QR code or, where applicable, a My Number Card stored on a smartphone.
Can I use the Visit Japan Web QR code for Tax-Free shopping?
Yes. Visit Japan Web can be used to display a QR code that helps provide passport information during the Tax-Free procedure.
Where can I find the Tax-Free QR code in Visit Japan Web?
Log in to Visit Japan Web and open the Tax-Free procedure screen to generate and display the relevant QR code.
If I use the QR code, can I leave my passport at the hotel?
No. You should still carry the original passport because the store may need to verify your landing permission and identity.
Do I need to show my passport every time I make a Tax-Free purchase?
Yes. You generally need to present the required identification each time you complete a Tax-Free purchase procedure.
Should I simply say “Tax-Free” at the checkout?
Yes. Tell the cashier or tax-free counter staff that you would like to use Tax-Free or Tax Refund before the procedure is completed.
Can I use Tax-Free at a self-checkout?
It depends on the store. Because identity verification and purchase-data transmission are required, many stores direct Tax-Free shoppers to a staffed counter, dedicated terminal or Tax-Free kiosk.
Are there supermarkets in Japan where I can shop tax-free?
Yes. Some supermarkets in Japan offer tax-free shopping, but not every branch participates, even within the same chain.
Minimum Purchase Amount15
How much do I need to spend to get a Tax Refund when shopping in Japan?
Eligible purchases must total at least JPY 5,000 excluding tax at the same store on the same day. This applies to eligible souvenirs, cosmetics, sweets, clothing and other goods bought at Tax-Free shops in Tokyo, Kyoto, Osaka, Ginza, Hokkaido, Okinawa and elsewhere in Japan.
Is the minimum JPY 5,500 including tax or JPY 5,000 excluding tax?
The minimum eligible purchase amount is JPY 5,000 excluding Japanese consumption tax. For goods taxed at 10%, JPY 5,000 before tax equals JPY 5,500 including tax. That is why you may see JPY 5,500 mentioned. The legal threshold is JPY 5,000 before tax, not a fixed JPY 5,500 including tax.
Can I shop tax-free if the total is only JPY 5,400 including tax?
Yes, if the eligible goods are subject to the reduced 8% consumption-tax rate: JPY 5,400 including tax equals JPY 5,000 before tax. If the goods are taxed at 10%, JPY 5,400 including tax is below JPY 5,000 before tax and does not meet the minimum.
Can I qualify for a tax refund when buying food and clothing together for less than JPY 5,500?
Yes. From November 1, 2026, eligible goods taxed at different rates can be counted together if the total before tax is at least JPY 5,000. Example at the same participating tax-free store on the same day: clothing JPY 3,300 including 10% tax (JPY 3,000 before tax), plus food JPY 2,160 including 8% tax (JPY 2,000 before tax). Total: JPY 5,460 including tax, but JPY 5,000 before tax. The purchase meets the amount requirement.
How much tax could I get back on a JPY 5,500 purchase?
If the goods are taxed at 10%, JPY 5,500 including tax contains JPY 500 in consumption tax. For eligible purchases made on or after November 1, 2026, you first pay JPY 5,500 at the store. After the required customs confirmation when departing Japan, the tax amount can be refunded according to the store’s process. Service fees may reduce the amount you actually receive.
Does one item have to cost JPY 5,500 to qualify for tax-free shopping?
No. The threshold applies to the combined price before tax of eligible goods purchased by the same person at the same tax-free store on the same day. For example, three items taxed at 10% and priced at JPY 2,200, JPY 1,650 and JPY 1,650 including tax total JPY 5,500 including tax (JPY 5,000 before tax). No individual item needs to cost JPY 5,500.
Can I combine several purchases made at the same shop on the same day?
Yes. Purchases made at the same store on the same day can generally be combined for the minimum-purchase calculation.
Can I combine purchases made in the morning and afternoon?
Yes, if they were made at the same store on the same day.
Can I combine purchases made on different days?
No. The calculation is based on purchases made on the same day.
Can I combine purchases from different shops in the same shopping mall?
Yes, in facilities that operate an approved consolidated Tax-Free counter. Eligible same-day purchases from participating stores can be combined there.
Can I combine purchases from several shops inside a department store?
Yes, where the department store operates a consolidated Tax-Free counter for participating stores.
Can I combine my family's purchases to reach JPY 5,000?
No. The minimum amount is calculated separately for each purchaser.
What happens if I use a coupon or loyalty points?
The threshold is assessed using the actual eligible selling price after applicable discounts, excluding tax. For example, if an item taxed at 10% is reduced from JPY 5,500 to JPY 5,390 including tax, the price before tax is JPY 4,900. That item alone no longer meets the JPY 5,000 minimum. Check the final amount after coupons or other discounts.
Can I get a tax refund at any store if I spend JPY 5,500 or more?
No. You must buy eligible goods from a shop authorized to handle tax-free sales, and you must meet the eligibility requirements. The goods must be taken out of Japan by the purchaser. Spending JPY 5,500 or more does not automatically qualify every purchase for a refund.
What happens to my Tax-Free purchase if I return an item?
Before customs confirmation, the store must promptly cancel the original purchase record. For a partial return, it must cancel the whole record and send a corrected replacement; the difference-only method is abolished. Check whether a customs result has already been registered: after registration, cancellation data cannot be sent. A refund for defective goods after departure is handled in the store's accounts as a sales return or price reduction; the confirmed tax-exempt status is maintained. If a return reduces the eligible amount below JPY 5,000 excluding tax, the remaining purchase does not qualify.
For Travelers Familiar with the Old System10
I used to get Tax-Free immediately at the register. Why will I pay tax first from November 2026?
Japan will switch to a refund-based Tax-Free system on November 1, 2026. From that date, you will pay the tax-inclusive price first and receive the refund after customs confirmation when leaving Japan. Until October 31, 2026, the current system (tax-excluded price at the register) continues.
Previously I only showed my passport. What else will be required from November 2026?
From November 1, 2026, you will also need to complete customs confirmation when departing Japan and register the refund destination required by the store or refund provider.
Will Japan still separate “general goods” and “consumables”?
No. From November 1, 2026, that distinction will be abolished.
Will consumables still need to be sealed in special Tax-Free bags?
No. From November 1, 2026, the special-packaging requirement will be abolished.
Can I now open food or cosmetics purchased Tax-Free while I am in Japan?
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
Can the store simply deduct the tax at the register like before?
Not from November 1, 2026. Under the new system, Tax-Free sales will be processed using tax-inclusive payment followed by a refund after customs confirmation. Until October 31, 2026, the current system continues.
Are goods purchased before November 1, 2026 covered by the new system?
The applicable rules are based on the purchase date. The new refund system will apply to purchases made on or after November 1, 2026; purchases made before that date follow the current rules.
Can I continue using an old Tax-Free app or card?
From November 1, 2026, you may need to use the system designated by the store's refund provider. Older apps or cards will not automatically be valid under the new system.
Will shops I used for Tax-Free shopping before still support the new system?
From November 1, 2026, Tax-Free shops must comply with the new system, but the refund method and provider may differ by store.
Will the new Tax Refund system be easier than the old Tax-Free system?
The former packaging rules and goods-category restrictions will be simplified, while customs confirmation at departure and refund processing will be required.
Registering Your Refund Method10
What do I need to register to receive my Tax Refund?
Depending on the refund provider, you may register a credit card, supported QR-payment account, remittance app account, bank details or another approved refund destination.
When should I register my refund destination?
Registration can generally be completed from the time of purchase until before customs confirmation at departure, according to the refund provider's procedure.
Do I have to finish refund registration at the shop?
Not always. Some systems allow you to complete the registration later on your smartphone.
Can I register my refund method after returning to my hotel?
Yes, if the provider allows it and you complete registration before the required deadline.
Can I register my refund method at the airport?
Yes, if the provider allows registration there and you complete it before the customs-confirmation step.
Can I register my refund method after leaving Japan?
Some providers may allow corrections or registration after departure if customs confirmation was completed, but completing registration before departure is strongly recommended to avoid problems.
Can I receive a refund without a credit card?
Depending on the refund provider, other methods such as supported QR payments, remittance apps, bank transfer or cash at certain locations may be available.
Can I receive my refund in a bank account?
Yes, if bank transfer is supported by the store's refund provider.
Can I receive the refund in an overseas bank account?
It may be possible through a refund provider that supports international transfer or another compatible payment network.
Can I receive my refund through Alipay or WeChat Pay?
It may be available when the store's refund provider supports those services.
Tax Refund Providers10
Does the shop refund me directly?
In many cases, the shop uses an approved refund-processing provider to handle customs-confirmation data and the refund payment.
What is a Tax Refund company in Japan?
It is a service provider that supports Tax-Free shops by processing purchase data, customs-confirmation information and traveler refunds. Examples may include international and Japanese refund operators.
Why do refund methods differ from shop to shop?
Each Tax-Free shop chooses its own refund provider, and each provider may support different cards, payment services, currencies and refund procedures.
How can I find out which refund company my shop uses?
Check the receipt, Tax-Free guide, QR-code sheet, store signage or information provided at the Tax-Free counter.
If I shop at several stores, do I have to register my refund method several times?
Possibly. Purchases handled by the same refund provider may sometimes be grouped, while purchases handled by different providers usually require separate procedures.
Can I choose Global Blue or another refund company myself?
Usually no. The refund provider is determined by the Tax-Free shop where you made the purchase.
Do I have to install a refund company's app?
Not necessarily. Many providers offer browser-based registration, although some may also offer or require an app.
What should I do if I do not receive an email from the refund company?
Check your spam or junk folder first. Then use the support information or QR code printed on the receipt or refund guide to confirm your registration or request help.
I closed the refund registration page. Can I open it again?
Usually yes. Use the QR code or web address printed on your receipt or information sheet.
I forgot which refund company handled my purchase. What should I do?
Check the receipt or purchase documents. The refund provider's name, website or support contact is usually shown there.
Customs Confirmation at Airports and Ports13
What do I need to do at the airport for Japan Tax Refund?
Before checking eligible goods into your baggage, go to the designated customs-confirmation area or Tax-Free kiosk and follow the instructions, which may include scanning your passport.
Where is customs confirmation carried out?
The exact location depends on the airport or port. It may be in the international-departure area before baggage drop or security, so check the airport's signs and current instructions.
Do I need to complete customs confirmation before security?
If your Tax-Free goods will be placed in checked baggage, complete the required customs procedure before handing that baggage to the airline. Follow the airport's current instructions for the exact route.
Should I do it before or after airline check-in?
You may check in first if needed, but do not hand over checked baggage containing Tax-Free goods until any required customs confirmation has been completed.
Is scanning my passport at the kiosk enough?
Often the procedure can be completed through the designated terminal, but if your transaction is selected for inspection you must present the goods to customs.
What should I do if the terminal shows Green?
A Green result generally means no physical inspection is required for that transaction and the customs-confirmation step is complete. Follow the on-screen and airport instructions before proceeding.
What happens if the terminal shows Red?
A Red result means customs inspection is required. Follow the instructions and take the relevant goods to the customs inspection area.
Will a customs officer ask to see my Tax-Free goods?
Yes, this may happen if you are selected for inspection or when additional confirmation is required for high-value goods.
Do I need to bring all Tax-Free goods with me to the airport?
Yes. You must have the eligible goods with you when completing the departure customs procedure.
Should I keep my receipts until I leave Japan?
Yes. Keep your Tax-Free receipts and related documents because they may be useful for customs checks, refund confirmation or support inquiries.
Where do I complete tax-free customs confirmation at Haneda Airport?
From November 1, 2026, complete customs confirmation in the international departures area at Haneda Airport before checking baggage containing tax-free goods with your airline. Check your terminal’s signs or staff directions for the tax-free procedure terminal (kiosk or other electronic terminal).
I forgot customs confirmation when leaving Japan on a cruise. Can I return within 90 days and still get a refund?
Generally, simply returning to Japan does not let you obtain a refund for a previous tax-free purchase if you failed to complete the required customs confirmation when leaving. The 90-day deadline is not permission to redo a missed departure procedure at any time.
Can I complete the tax-free procedure at my first domestic departure airport before an international connection?
No. If you take a domestic flight and then leave Japan on an international flight, customs confirmation must be completed at the final airport from which you depart Japan. For example, on an Iwakuni–Haneda–overseas itinerary, you cannot complete tax-free customs confirmation at the domestic check-in area at Iwakuni Airport.
Missing Goods and Checked Baggage11
What happens if I leave my Tax-Free goods at the hotel?
If the required goods are not with you when customs confirmation is required, the related purchase may not qualify for a refund.
What if I gave my Tax-Free goods to a friend in Japan?
The purchaser must take the goods out of Japan. If you no longer possess them, they may not qualify for Tax-Free treatment.
What if I used my Tax-Free goods while I was in Japan?
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
What if I eat Tax-Free food or sweets in Japan?
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
What if I use Tax-Free cosmetics in Japan?
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
If I lose only one item, can I still get a refund for the rest?
If customs confirmation is conducted by purchase record or receipt unit, missing an item may affect the entire related purchase record. Keep all eligible goods until departure.
If I lose one item from the same receipt, could I lose the refund for the whole receipt?
Yes. Depending on how the purchase record is processed, failure to present all required goods may make the entire record ineligible.
When should I complete customs confirmation for a large item that will be checked in?
Complete any required customs confirmation before handing the item or suitcase to the airline.
Can I put Tax-Free goods inside my checked suitcase?
Yes, but complete any required customs confirmation before the suitcase is checked in.
What if customs asks to see an item after I have already checked my baggage?
If the goods cannot be presented because the baggage has already been handed over, customs confirmation may not be completed and the refund may not be issued.
If I check tax-free goods through to my international destination and get a RED result, can I still receive a refund?
If RED (inspection required) is displayed and you cannot present goods because they are already checked, the required customs confirmation cannot be completed and the affected purchase record will not qualify for a refund. Japan Tourism Agency guidance states that checked baggage cannot be retrieved for the purpose of completing the tax-free procedure. Even if you might receive GREEN, do not check tax-free goods before customs confirmation.
After Departure and Refund Problems11
I left Japan but still have not received my Tax Refund. What should I do?
Check whether customs confirmation was completed and whether your refund destination was registered correctly. Then check the refund provider's portal or contact the provider shown on your receipt.
How long does a Japan Tax Refund take?
Timing varies by provider and payment method. A refund may take from several days to several weeks.
The customs terminal showed Green, but I still have not received my refund. Why?
Possible causes include an incorrect card number, bank-transfer error, incomplete refund registration or processing delays. Check the refund provider's status page or contact support.
Why is my refund less than 10% of the purchase price?
The store or refund provider may deduct a Tax Refund processing fee or service fee from the amount returned to you.
How much is the Tax Refund fee in Japan?
It depends on the store and refund provider. Check the information shown at the store, on the receipt or during refund registration.
What happens if I close the credit card account registered for my refund?
The refund may fail. Contact the refund provider and ask whether you can update the refund destination.
Can I correct a wrong card number after registration?
Depending on the provider, you may be able to update it through the refund website or customer-support desk.
What happens if I change my flight?
A flight change itself does not normally invalidate the Tax-Free purchase as long as you leave Japan and complete the required customs procedure within the applicable 90-day period.
What if I leave Japan and then return to Japan again?
The Tax-Free purchase can be completed when you leave Japan and satisfy the customs-confirmation requirements within the applicable period. A later re-entry is a separate entry into Japan.
Who should I contact if I have a problem with Tax-Free shopping or my refund?
Contact the Tax-Free shop where you made the purchase or the refund provider named on your receipt, QR-code sheet or refund information.
How can I check whether my tax-free shopping procedure was completed correctly?
Under Japan’s refund-based tax-free system starting November 1, 2026, check customs confirmation and receipt of your refund separately.
Using Goods in Japan and Taking Them Abroad2
Can I wear clothes purchased tax-free while I am in Japan?
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
Can I start using tax-free electronics immediately while in Japan?
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
For Retailers: Store Operations12
Is a crew landing permit alone enough to complete a Tax-Free procedure, or is the passport also required?
In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.
For crew members who entered Japan with a crew landing permit, how should I check and enter information such as date of birth and passport number?
Check and enter the information from the presented "passport (original)" and "crew landing permit". The date of birth cannot be left blank when sending.
Can a child's (minor's or infant's) passport be used for a Tax-Free procedure?
There is no age limit under the Tax-Free system, but it is a precondition that "the eligible person makes the purchase themselves".
For cabin crew (aircraft/ship crew), can I verify eligibility with the crew landing permit alone? Are there special Tax-Free rules?
In principle, you must present your passport. A landing permit alone is insufficient. Cruise passengers may present their cruise landing permit together with a passport copy, normally attached to the permit. The purchase record must contain the passport number, not the permit number. Aircraft and ship crew must present both their crew landing permit and original passport; the copy exception does not apply to crew.
Which goods are eligible for Tax-Free? (scope of eligible goods)
In principle, all goods bought to be taken out of Japan are eligible regardless of their use. However, gold and platinum bullion, gold coins, goods exempt from consumption tax, and service charges are excluded.
Is there an upper limit on the Tax-Free sales amount?
From November 1, 2026, there is no upper limit on the sales amount under the Refund Method. However, there is a quantity limit: goods must be of a quantity that "the buyer can personally carry out of Japan when departing".
I obtained an identification code planning to send data from my own system, but I will now contract with an approved transmitter. Do I need to notify the tax office?
A change notification to the tax office is required. The identification code assigned to each tax-free shop does not change; the code originally notified continues to be used.
Can purchase record information and customs confirmation information be stored as electronic data? How long must they be kept?
They can be stored as electronic data (electromagnetic records). The retention period is 7 years from the day on which 2 months have passed since the day following the last day of the taxable period that includes the sale date.
What happens if the purchase record information has not been sent by the time the traveler arrives at the airport or port?
Missing purchase data on arrival at the airport or port does not automatically invalidate the refund: the data must reach the NTA system by the time you undergo customs confirmation. If you leave without confirmation, sending the data later cannot establish exemption or a refund (NTA Q&A 15). After a network failure, the store must send the data promptly after recovery and state the delayed transmission and its cause in the remarks field. Records must be sent without delay for each sale; habitual batching or delays that obstruct customs confirmation can lead to revocation of the store's tax-free authorization.
How should liquids over 100 ml and blades that cannot be taken on an airplane be handled?
They must be checked in as baggage in a suitcase or similar, but you must always complete customs confirmation at the Tax-Free procedure terminal in the departure lobby, etc. "before checking in your baggage at the airline check-in counter".
Can goods bought Tax-Free be opened and used while staying in Japan? (Points to note after the abolition of special packaging)
Consumables such as sweets, drinks and cosmetics must not be consumed in Japan. If even one item is consumed and is not held at departure, no goods in that purchase record (one checkout/receipt) qualify for a refund. Tell a customs officer instead of using the kiosk. Clothing, shoes, bags, watches and other non-consumables may be worn or used in Japan if you personally hold and take the purchased goods abroad and obtain customs confirmation. Keep tags, boxes and bags so the goods can be identified.
What happens if a Tax-Free buyer ends up leaving Japan more than 6 months after entering? (Penalties and impact on the store)
If you met all eligibility requirements when purchasing, departing more than six months after entry does not by itself prevent a refund. You must obtain customs confirmation within 90 days of purchase (Consumption Tax Act Enforcement Order, Article 18(5); NTA Q&A 19). You cannot make a new eligible purchase after the six-month limit or obtain a refund without confirmation within 90 days. Unlawful failure to export goods after confirmation can result in tax collection and penalties. Stores treat the sale as exempt when confirmation is obtained and retained; otherwise it remains taxable.
This page is general reference information based on Japan's refund-based Tax-Free system starting November 1, 2026. Procedures and rules may differ by store, refund provider, airport or port, and may change. Please check the latest information with the Japanese government or the store where you shop.