What Changes in Japan's Tax-Free System from November 1, 2026? Comparing the Old and New Systems
Japan Tax-Free System: Old vs. New Comparison Table (Revised November 1, 2026)
① Purchase & Refund Flow
| Item | Previous system (until Oct 31) | Refund method (from Nov 1) |
|---|---|---|
| Price paid at the store | Tax-exclusive price (consumption tax exempted) | Tax-inclusive price (consumption tax paid) |
| Consumption tax refund | Exempted at purchase. In some cases refunded after purchase at a tax-free counter | Refunded after customs confirmation at departure |
| Registering a refund method | Generally not required | Register the required refund details as instructed by the tax-free shop |
| Departure / export deadline | No 90-day deadline as in the new system | Customs confirmation required within 90 days from the day after purchase |
| Where and when customs confirms | Generally at customs after security screening. Items to be checked in are confirmed before check-in | In the public area before security screening, before checking baggage in with the airline |
| Result of customs confirmation | If tax-free items are not taken out of Japan, consumption tax is generally collected | No refund if customs confirmation cannot be obtained |
For customs confirmation locations, the differences between the old and new systems are also summarized in Osaka Customs' materials.
② Goods & Packaging Rules
| Item | Previous system (until Oct 31) | Refund method (from Nov 1) |
|---|---|---|
| Goods categories | Divided into general goods and consumables | Categories abolished |
| Minimum purchase for tax-free | Generally ¥5,000 or more (excl. tax) per category | ¥5,000 or more (excl. tax), with no categories |
| Purchase limit for consumables | Up to ¥500,000 (excl. tax) per store per day | Limit abolished |
| Special packaging for consumables | Designated special packaging required | Special packaging requirement abolished |
| Restrictions on use of purchased goods | Goods for ordinary personal use only | Use requirement abolished, but limits apply to quantities that can be taken out at departure |
| Goods not eligible for tax-free | Gold/platinum bullion, goods clearly for business use or resale, etc. | Gold/platinum bullion, gold/platinum coins, goods not subject to consumption tax, etc. |
| High-value goods (¥1 million or more per unit, excl. tax) | Standard purchase record information is transmitted | Detailed product information (brand, model number, serial number, etc.) is mandatory |
③ Shops, System & Accounting
| Item | Previous system (until Oct 31) | Refund method (from Nov 1) |
|---|---|---|
| Types of tax-free shops | General type, procedure-outsourcing type, vending-machine type | Unified into the general type (vending-machine type remains) |
| Outsourcing to tax-free procedure counters | Generally within designated commercial facilities | Possible outside designated commercial facilities, but the procedure must be done on the day of sale |
| Documents for Japanese nationals living abroad on a temporary return | Passport plus a certificate of residence abroad or a copy of the family register supplement (koseki no fuhyo) | In addition to the previous documents, a My Number Card showing emigration can also be used |
| Transmission of purchase record information | Transmitted to the National Tax Agency system | Transmission still required |
| Accounting treatment | Recorded as tax-exempt sales | Recorded as taxable sales at the time of sale, then transferred to tax-exempt sales after customs confirmation data is obtained and stored |
| Separate shipping (sending goods abroad yourself by EMS, etc.) | Special provision already abolished as of March 31, 2025 | Still no special provision |
| Direct shipping from the store | Exempt under Article 8 of the Consumption Tax Act under certain conditions | Handled as export exemption under Article 7 of the Consumption Tax Act. Normal tax-free sales procedures and purchase record information are not required |
References & Sources
This page summarizes the main changes to Japan's consumption tax exemption system from November 1, 2026, based on materials published by the National Tax Agency and the Japan Tourism Agency.
*This page is reference information independently edited from published materials. For specific requirements and the latest rules, please check the official information from the National Tax Agency and the Japan Tourism Agency.