Kyoto City Kyoto · city In effect 1 Mar 2026 ¥0–¥5,999: ¥200 ¥6,000–¥19,999: ¥400 ¥20,000–¥49,999: ¥1,000 ¥50,000–¥99,999: ¥4,000 ¥100,000 and above: ¥10,000 Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kyoto City) · Verified on 29 Oct 2026 · Page dated 2026-03-27; revised rates in force from 2026-03-01 (施行時期 令和8年3月1日). Tokyo (all of Tokyo Metropolis) Tokyo · prefecture In effect 1 Oct 2002 ¥0–¥9,999: ¥0 ¥10,000–¥14,999: ¥100 ¥15,000 and above: ¥200 No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax.
Source: Shukuhaku-zei (Accommodation Tax) overview (Tokyo Metropolitan Government Bureau of Taxation) · Verified on 29 Oct 2026 Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on 29 Oct 2026 Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on 29 Oct 2026 Osaka Prefecture Osaka · prefecture In effect 1 Sep 2025 ¥0–¥4,999: ¥0 ¥5,000–¥14,999: ¥200 ¥15,000–¥19,999: ¥400 ¥20,000 and above: ¥500 Source: Osaka-fu no shukuhaku-zei (Osaka Prefecture accommodation tax) (Osaka Prefecture) · Verified on 29 Oct 2026 · Page updated 2026-02-20. Source: FAQ: Is the accommodation tax charged regardless of the room charge? (Osaka Prefecture) · Verified on 29 Oct 2026 · States explicitly that stays under 5,000 yen are not taxed (from 2025-09-01). Sapporo City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥1,000 Combined total of Sapporo City tax + Hokkaido tax: under 20,000 yen = 200 + 100; 20,000 to under 50,000 yen = 200 + 200; 50,000 yen or more = 500 + 500.
Source: Shukuhaku-zei (Accommodation tax) (Sapporo City) · Verified on 29 Oct 2026 · Page updated 2026-06-12. The city-tax cell of 200 yen spans the first two rows of the table (checked in the page HTML). Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Hokkaido Shukuhaku-zei tokubetsu choshu jimu no tebiki (R8.4 edition) (Hokkaido Government) · Verified on 29 Oct 2026 · Used for the definition of the room charge (meals and consumption tax excluded). Fukuoka City Fukuoka · city In effect 1 Apr 2020 ¥0–¥19,999: ¥200 ¥20,000 and above: ¥500 Amounts shown are the combined total: city tax 150 yen + Fukuoka Prefecture tax 50 yen (under 20,000 yen), or city tax 450 yen + prefecture tax 50 yen (20,000 yen or more). The city levies and collects both together.
Source: Fukuoka-shi shukuhaku-zei no gaiyo (Fukuoka City accommodation tax overview) (Fukuoka City) · Verified on 29 Oct 2026 · Page updated 2024-04-01. Source: Fukuoka-shi Shukuhaku-zei Jorei (Fukuoka City Accommodation Tax Ordinance), Article 4 (Fukuoka City) · Verified on 29 Oct 2026 · Art. 4: city portion 150 yen if the charge is under 20,000 yen, 450 yen if 20,000 yen or more. Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on 29 Oct 2026 · Page updated 2026-04-01. Source: Shukuhaku-zei ni kansuru yoku aru shitsumon (Accommodation tax FAQ) (Fukuoka City) · Verified on 29 Oct 2026 Kanazawa City Ishikawa · city In effect 1 Oct 2024 ¥0–¥4,999: ¥0 ¥5,000–¥19,999: ¥200 ¥20,000 and above: ¥500 Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Kanazawa City) · Verified on 29 Oct 2026 Source: Q&A (accommodation tax, for the general public) (Kanazawa City) · Verified on 29 Oct 2026 Hiroshima Prefecture Hiroshima · prefecture In effect 1 Apr 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: ¥200 Source: Shukuhaku-zei seido no gaiyo (Accommodation tax overview) (Hiroshima Prefecture) · Verified on 29 Oct 2026 · Posted 2026-07-24. Nagano Prefecture (outside Matsumoto, Karuizawa, Achi, Hakuba and Nozawa Onsen) Nagano · prefecture In effect 1 Jun 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: ¥200 Five municipalities levy their own tax: Matsumoto City, Karuizawa Town, Achi Village, Hakuba Village and Nozawa Onsen Village. In the first four the prefecture amount is halved (100 yen for the first three years) and collected with the municipal tax; use their own records, which show the combined amount. Do not apply this record in those five places.
Source: Nagano-ken Shukuhaku-zei (Nagano Prefecture Accommodation Tax) (Nagano Prefecture) · Verified on 29 Oct 2026 · Page updated 2026-07-21. Source: Press release: Nagano Prefecture accommodation tax (宿泊税), Minister's consent (2025-11-11) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 · Sets the reduced prefecture rate inside Matsumoto, Karuizawa, Achi and Hakuba only (half the prefecture amount where the municipal tax is at least half of it). Sendai City Miyagi · city In effect 13 Jan 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: ¥300 Combined total: Sendai City 200 yen + Miyagi Prefecture 100 yen.
Source: Shukuhaku-zei (Accommodation tax) (Sendai City) · Verified on 29 Oct 2026 · Page updated 2026-05-13. Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on 29 Oct 2026 · Posted 2026-04-01. Abashiri City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen municipal tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Abashiri City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Achi Village (Hirugami Onsen) Nagano · town In effect 1 Jun 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: ¥300 Combined total: village 200 yen + Nagano Prefecture 100 yen until 2029-05-31; from 2029-06-01, 350 yen (200 + 150).
Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Achi Village) · Verified on 29 Oct 2026 · Updated 2025-12-01. Village 200 yen + prefecture 100 yen = 300 yen (2026-06-01 to 2029-05-31). Source: Press release: Achi Village accommodation tax (宿泊税), Minister's consent (2025-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Press release: Nagano Prefecture accommodation tax (宿泊税), Minister's consent (2025-11-11) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 · Sets the reduced prefecture rate inside Matsumoto, Karuizawa, Achi and Hakuba only (half the prefecture amount where the municipal tax is at least half of it). Akaigawa Village (Kiroro area) Hokkaido · town In effect 1 Apr 2026 ¥0–¥7,999: ¥100 ¥8,000–¥19,999: ¥300 ¥20,000–¥49,999: ¥700 ¥50,000 and above: ¥1,000 Combined total of the village tax (200 yen for 8,000 to under 20,000 yen, 500 yen for 20,000 yen or more; none under 8,000 yen) + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Akaigawa Village) · Verified on 29 Oct 2026 · Used only for the start date of the village tax (2025-11-01). The rate table was read on the Hokkaido Government rate list. Asahikawa City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen city tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Atami City Shizuoka · city In effect 1 Apr 2025 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Atami City) · Verified on 29 Oct 2026 · Page updated 2025-03-30. Fukuoka Prefecture (outside Fukuoka City and Kitakyushu City) Fukuoka · prefecture In effect 1 Apr 2020 Outside Fukuoka City and Kitakyushu City the whole 200 yen is prefecture tax. Inside those two cities the prefecture portion is 50 yen and is collected together with the city tax (see the city records). The prefecture states its rate becomes 100 yen where a municipality newly introduces its own tax.
Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on 29 Oct 2026 · Page updated 2026-04-01. Furano City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥500 ¥50,000 and above: ¥1,000 Combined total of Furano City tax + Hokkaido tax: 200+100, 300+200, 500+500 yen.
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Gero City (Gero Onsen) Gifu · city In effect 1 Oct 2025 ¥0–¥4,999: ¥100 ¥5,000 and above: ¥200 Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Gero City) · Verified on 29 Oct 2026 Source: Press release: Gero City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Gifu City Gifu · city In effect 1 Apr 2026 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Gifu City) · Verified on 29 Oct 2026 · Page updated 2026-10-21. Taxed from stays on 2026-04-01. Source: Press release: Gifu City accommodation tax (宿泊税), Minister's consent (2025-07-22) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Hakodate City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥200 ¥20,000–¥49,999: ¥400 ¥50,000–¥99,999: ¥1,000 ¥100,000 and above: ¥2,500 Combined total of Hakodate City tax + Hokkaido tax: 100+100, 200+200, 500+500, 2,000+500 yen.
Source: Shukuhaku-zei no donyu (Introduction of the accommodation tax) (Hakodate City) · Verified on 29 Oct 2026 · Page updated 2026-04-02. Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Hakuba Village Nagano · town In effect 1 Jun 2026 ¥0–¥5,999: ¥0 ¥6,000–¥19,999: ¥200 ¥20,000–¥49,999: ¥400 ¥50,000–¥99,999: ¥900 ¥100,000 and above: ¥1,900 Amounts include the 100-yen Nagano Prefecture tax, collected by the village together with the village tax. From 2029-06-01 (prefecture 150 yen): 300 / 500 / 1,000 / 2,000 yen.
Source: Shukuhaku-zei no go-annai (Accommodation tax guide) (Hakuba Village) · Verified on 29 Oct 2026 · Updated 2026-10-01. Amounts include the 100-yen Nagano Prefecture tax. Source: Press release: Hakuba Village accommodation tax (宿泊税), Minister's consent (2025-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Press release: Nagano Prefecture accommodation tax (宿泊税), Minister's consent (2025-11-11) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 · Sets the reduced prefecture rate inside Matsumoto, Karuizawa, Achi and Hakuba only (half the prefecture amount where the municipal tax is at least half of it). Hirosaki City Aomori · city In effect 1 Dec 2025 Source: Hirosaki-shi shukuhaku-zei no gaiyo (Hirosaki City accommodation tax overview) (Hirosaki City) · Verified on 29 Oct 2026 · States taxation began on 2025-12-01 (令和7年12月1日から宿泊税の課税を開始). Source: Press release: Hirosaki City accommodation tax (宿泊税), Minister's consent (2025-07-22) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Hokkaido (municipalities without their own accommodation tax) Hokkaido · prefecture In effect 1 Apr 2026 ¥0–¥19,999: ¥100 ¥20,000–¥49,999: ¥200 ¥50,000 and above: ¥500 This Hokkaido tax applies everywhere in Hokkaido. In 17 municipalities a municipal tax is added and collected together (Sapporo, Otaru, Abashiri, Kitami, Kushiro, Asahikawa, Furano, Shimukappu, Hakodate, Obihiro, Otofuke, Shintoku, Rusutsu, Kutchan, Niseko, Koshimizu, Toyako), plus Akaigawa; use the municipal record there, which shows the combined amount. Wakkanai (from 2027-03-01), Tomakomai (from 2027-04-01) and Kitahiroshima (from 2027-10-01) add their own tax later.
Source: Hokkaido Shukuhaku-zei (Hokkaido Accommodation Tax) (Hokkaido Government, Tax Division) · Verified on 29 Oct 2026 Source: Hokkaido Shukuhaku-zei (tourism bureau page) (Hokkaido Government, Tourism Promotion Division) · Verified on 29 Oct 2026 · States the tax was introduced on 2026-04-01 (令和8年4月1日). Source: Hokkaido Shukuhaku-zei tokubetsu choshu jimu no tebiki (R8.4 edition) (Hokkaido Government) · Verified on 29 Oct 2026 · Used for the definition of the room charge (meals and consumption tax excluded). Karuizawa Town Nagano · town In effect 1 Jun 2026 ¥0–¥5,999: ¥0 ¥6,000–¥9,999: ¥200 ¥10,000–¥99,999: ¥250 ¥100,000 and above: ¥700 Combined total of town tax + Nagano Prefecture tax: 100+100, 150+100, 600+100 yen until 2029-05-31. From 2029-06-01: 300 (150+150), 350 (200+150), 800 (650+150) yen.
Source: Karuizawa-machi shukuhaku-zei ni tsuite (Karuizawa Town accommodation tax) (Karuizawa Town) · Verified on 29 Oct 2026 · Updated 2026-10-22. Amounts include the Nagano Prefecture tax. Source: Press release: Karuizawa Town accommodation tax (宿泊税), Minister's consent (2025-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Press release: Nagano Prefecture accommodation tax (宿泊税), Minister's consent (2025-11-11) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 · Sets the reduced prefecture rate inside Matsumoto, Karuizawa, Achi and Hakuba only (half the prefecture amount where the municipal tax is at least half of it). Kitakyushu City Fukuoka · city In effect 1 Apr 2020 Combined total: city tax 150 yen + Fukuoka Prefecture tax 50 yen. The city levies and collects both together.
Source: Shukuhaku-zei (Accommodation tax) (Kitakyushu City) · Verified on 29 Oct 2026 · Page updated 2025-10-22. Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Fukuoka Prefecture) · Verified on 29 Oct 2026 · Page updated 2026-04-01. Kitami City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen municipal tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Kitami City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Koshimizu Town Hokkaido · town In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen municipal tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Koshimizu Town accommodation tax (宿泊税), Minister's consent (2026-02-13) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Kumamoto City Kumamoto · city In effect 1 Jul 2026 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Kumamoto City) · Verified on 29 Oct 2026 · Updated 2026-09-30. Taxed from check-ins on 2026-07-01; no tax-free threshold and no exemptions except stays of foreign diplomats on duty. Source: Press release: Kumamoto City accommodation tax (宿泊税), Minister's consent (2025-07-22) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Kushiro City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen municipal tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Kushiro City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Kutchan Town (Niseko Hirafu area) Hokkaido · town In effect 1 Apr 2026 ¥0 and above: 3% of the charge The 3% already includes the Hokkaido tax: the town collects the Hokkaido tax on the prefecture's behalf, and the town's own portion is 3% minus the Hokkaido amount (100 / 200 / 500 yen by price band).
Source: Kutchan-cho no shukuhaku-zei ni tsuite (About Kutchan Town's accommodation tax) (Kutchan Town) · Verified on 29 Oct 2026 Source: Kutchan Town Accommodation Tax guide (English edition) (Kutchan Town) · Verified on 29 Oct 2026 · Used for the tax base definition (meals and taxes excluded; fee rounded down to the nearest 100 yen) and the 3% rate. Source: Kutchan-cho shukuhaku-zei no zeiritsu henko ni tsuite (briefing for operators, 2025-02-25) (Kutchan Town) · Verified on 29 Oct 2026 · Used for the exemption changes from FY2026 (aligned with Hokkaido's exemptions). Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Matsue City Shimane · city In effect 1 Dec 2025 ¥0–¥4,999: ¥0 ¥5,000 and above: ¥200 Source: Shukuhaku-zei (Accommodation tax) (Matsue City) · Verified on 29 Oct 2026 · Page updated 2026-05-01. In force since 2025-12-01; stays under 5,000 yen are not taxed. Source: Press release: Matsue City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Matsumoto City Nagano · city In effect 1 Jun 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: ¥200 Combined total: city 100 yen + Nagano Prefecture 100 yen until 2029-05-31; from 2029-06-01 the total becomes 300 yen (city 150 + prefecture 150).
Source: Matsumoto-shi shukuhaku-zei (Matsumoto City accommodation tax) (Matsumoto City) · Verified on 29 Oct 2026 · Updated 2026-10-22. 300 yen (city 150 + prefecture 150); 200 yen (100 + 100) from 2026-06-01 to 2029-05-31. Source: Press release: Matsumoto City accommodation tax (宿泊税), Minister's consent (2026-02-13) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Press release: Nagano Prefecture accommodation tax (宿泊税), Minister's consent (2025-11-11) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 · Sets the reduced prefecture rate inside Matsumoto, Karuizawa, Achi and Hakuba only (half the prefecture amount where the municipal tax is at least half of it). Miyagi Prefecture (outside Sendai City) Miyagi · prefecture In effect 13 Jan 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: ¥300 The total is 300 yen everywhere in Miyagi. Inside Sendai City it is split 100 yen prefecture + 200 yen city (see sendai-city).
Source: Shukuhaku-zei (Accommodation tax) (Miyagi Prefecture) · Verified on 29 Oct 2026 · Posted 2026-04-01. Miyazaki City Miyazaki · city In effect 1 Jul 2026 Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Miyazaki City) · Verified on 29 Oct 2026 · Taxation start 2026-07-01; no tax-free threshold and no exemptions. Source: Press release: Miyazaki City accommodation tax (宿泊税), Minister's consent (2026-02-13) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Morioka City Iwate · city In effect 1 Oct 2026 Source: Shukuhaku-zei no donyu ni tsuite (Introduction of the accommodation tax) (Morioka City) · Verified on 29 Oct 2026 · Taxation start 2026-10-01; 200 yen per person per night. Source: Press release: Morioka City accommodation tax (宿泊税), Minister's consent (2026-03-27) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Nagasaki City Nagasaki · city In effect 1 Apr 2023 ¥0–¥9,999: ¥100 ¥10,000–¥19,999: ¥200 ¥20,000 and above: ¥500 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Nagasaki City) · Verified on 29 Oct 2026 · Page updated 2026-10-10. Source: Nagasaki-shi shukuhaku-zei ni kakaru Q&A (Nagasaki City) · Verified on 29 Oct 2026 · Used only for the definition of the room charge (section 2, Q1-Q3). Nasu Town (Nasu Kogen) Tochigi · town In effect 1 Oct 2026 ¥0–¥9,999: ¥100 ¥10,000–¥19,999: ¥300 ¥20,000–¥29,999: ¥500 ¥30,000–¥49,999: ¥800 ¥50,000–¥99,999: ¥1,500 ¥100,000 and above: ¥3,000 Source: Nasu-machi shukuhaku-zei no donyu ni tsuite (Introduction of the Nasu Town accommodation tax) (Nasu Town) · Verified on 29 Oct 2026 · Posted 2026-09-18. Six-band table; taxation from 2026-10-01. Source: Press release: Nasu Town accommodation tax (宿泊税), Minister's consent (2025-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Niseko Town Hokkaido · town In effect 1 Apr 2026 ¥0–¥5,000: ¥200 ¥5,001–¥19,999: ¥300 ¥20,000–¥49,999: ¥700 ¥50,000–¥99,999: ¥1,500 ¥100,000 and above: ¥2,500 Combined total of Niseko Town tax + Hokkaido tax: 100+100, 200+100, 500+200, 1,000+500, 2,000+500 yen. The town collects both.
Source: Reiwa 8-nen 4-gatsu kara no Niseko-cho shukuhaku-zei (system from 2026-04-01) (Niseko Town) · Verified on 29 Oct 2026 Source: Shukuhaku-zei (Accommodation tax) (Niseko Town) · Verified on 29 Oct 2026 Source: Press release: change to the accommodation tax system (2026-03-27) (Niseko Town) · Verified on 29 Oct 2026 Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Nozawa Onsen Village Nagano · town In effect 1 Jun 2026 ¥0–¥5,999: ¥0 ¥6,000 and above: 3.5% of the charge The village page does not say how the Nagano Prefecture tax is handled in the village. The prefecture's reduced-rate rule (MIC summary) names only Matsumoto, Karuizawa, Achi and Hakuba. This record shows the village tax only.
Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Nozawa Onsen Village) · Verified on 29 Oct 2026 · Posted 2026-08-27. 3.5% from 2026-06-01 to 2029-05-31, 5% from 2029-06-01; not collected under 6,000 yen. Source: Press release: Nozawa Onsen Village accommodation tax (宿泊税), Minister's consent (2026-02-13) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Press release: Nagano Prefecture accommodation tax (宿泊税), Minister's consent (2025-11-11) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 · Sets the reduced prefecture rate inside Matsumoto, Karuizawa, Achi and Hakuba only (half the prefecture amount where the municipal tax is at least half of it). Obihiro City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen municipal tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Obihiro City accommodation tax (宿泊税), Minister's consent (2025-07-22) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Otaru City Hokkaido · city In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen city tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Otofuke Town Hokkaido · town In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Combined total of a flat 200-yen municipal tax + Hokkaido tax (100 / 200 / 500 yen).
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Otofuke Town accommodation tax (宿泊税), Minister's consent (2025-07-22) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Rusutsu Village Hokkaido · town In effect 1 Apr 2026 ¥0–¥19,999: ¥200 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥1,000 Combined total of Rusutsu Village tax + Hokkaido tax: 100+100, 200+200, 500+500 yen.
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Shimukappu Village (Tomamu) Hokkaido · town In effect 1 Apr 2026 ¥0–¥19,999: ¥200 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥1,000 Combined total of Shimukappu Village tax + Hokkaido tax: 100+100, 200+200, 500+500 yen.
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Shintoku Town (Tokachi, Sahoro area) Hokkaido · town In effect 1 Apr 2026 ¥0–¥4,999: ¥150 ¥5,000–¥19,999: ¥200 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥1,000 Combined total of Shintoku Town tax + Hokkaido tax: 50+100, 100+100, 200+200, 500+500 yen.
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Source: Press release: Shintoku Town accommodation tax (宿泊税), Minister's consent (2025-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Takayama City Gifu · city In effect 1 Oct 2025 ¥0–¥9,999: ¥100 ¥10,000–¥29,999: ¥200 ¥30,000 and above: ¥300 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Takayama City) · Verified on 29 Oct 2026 · Page updated 2026-10-22. Source: Press release: Takayama City accommodation tax (宿泊税), Minister's consent (2025-03-21) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Toba City (Ise-Shima) Mie · city In effect 1 Apr 2026 Source: Shukuhaku-zei seido no gaiyo (Accommodation tax overview) (Toba City) · Verified on 29 Oct 2026 · Taxation of stays from 2026-04-01. Source: Press release: Toba City accommodation tax (宿泊税), Minister's consent (2025-07-22) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Tokoname City (Chubu Centrair Airport area) Aichi · city In effect 6 Jan 2025 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Tokoname City) · Verified on 29 Oct 2026 · Page updated 2026-01-16. In force from 2025-01-06; no tax-free threshold. Source: Press release: Tokoname City accommodation tax (宿泊税), Minister's consent (2024-06-14) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Toyako Town (Lake Toya) Hokkaido · town In effect 1 Apr 2026 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥700 ¥50,000 and above: ¥1,500 Combined total of Toyako Town tax + Hokkaido tax: 200+100, 500+200, 1,000+500 yen.
Source: Shukuhaku-zei zeiritsu ichiran (Accommodation tax rate list), as of 2026-03-01 (Hokkaido Government) · Verified on 29 Oct 2026 · Official prefecture table listing the Hokkaido tax, each municipal tax and the combined amount for stays from 2026-04-01. Read from the PDF rendered as an image. Yugawara Town Kanagawa · town In effect 1 Apr 2026 ¥0–¥49,999: ¥300 ¥50,000 and above: ¥500 Source: Shukuhaku-zei ni tsuite (About the accommodation tax) (Yugawara Town) · Verified on 29 Oct 2026 · Page updated 2026-03-27. Source: Press release: Yugawara Town accommodation tax (宿泊税), Minister's consent (2025-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Niseko Town Hokkaido · town Scheduled from 1 Nov 2026 1 Nov 2026 ¥0 and above: 3% of the charge The 3% includes the Hokkaido tax (100 / 200 / 500 yen by price band); the town's portion is 3% minus the Hokkaido amount.
Chatan Town (American Village) Okinawa · town Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Combined total: municipal 1.2% (max 1,200 yen) + Okinawa Prefecture 0.8% (max 800 yen) = 2% (max 2,000 yen). Okinawa Prefecture lists this municipality among those scheduled to levy a municipal accommodation tax.
Ishigaki City Okinawa · city Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Combined total: municipal 1.2% (max 1,200 yen) + Okinawa Prefecture 0.8% (max 800 yen) = 2% (max 2,000 yen). Okinawa Prefecture lists this municipality among those scheduled to levy a municipal accommodation tax.
Miyakojima City Okinawa · city Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Combined total: municipal 1.2% (max 1,200 yen) + Okinawa Prefecture 0.8% (max 800 yen) = 2% (max 2,000 yen). Okinawa Prefecture lists this municipality among those scheduled to levy a municipal accommodation tax.
Motobu Town (Churaumi Aquarium area) Okinawa · town Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Combined total: municipal 1.2% (max 1,200 yen) + Okinawa Prefecture 0.8% (max 800 yen) = 2% (max 2,000 yen). Okinawa Prefecture lists this municipality among those scheduled to levy a municipal accommodation tax.
Nago City Okinawa · city Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Combined total: municipal 1.2% (max 1,200 yen) + Okinawa Prefecture 0.8% (max 800 yen) = 2% (max 2,000 yen). Okinawa Prefecture lists this municipality among those scheduled to levy a municipal accommodation tax.
Source: Press release: Nago City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Okinawa-ken Shukuhaku-zei (Okinawa Prefecture Accommodation Tax) (Okinawa Prefecture) · Verified on 29 Oct 2026 Source: Press release: Okinawa Prefecture accommodation tax (宿泊税), Minister's consent (2026-02-13) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Okinawa Prefecture Okinawa · prefecture Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Where a municipality also levies the tax, the 2% is split into prefecture 0.8% (max 800 yen) + municipality 1.2% (max 1,200 yen); the total stays 2% (max 2,000 yen). The prefecture lists six municipalities scheduled to levy it: Motobu, Onna, Chatan, Miyakojima, Ishigaki and Nago (see their records).
Source: Okinawa-ken Shukuhaku-zei (Okinawa Prefecture Accommodation Tax) (Okinawa Prefecture) · Verified on 29 Oct 2026 Source: Yoku aru shitsumon (FAQ for guests) (Okinawa Prefecture) · Verified on 29 Oct 2026 · Updated 2026-08-19. Stays from 2027-02-01 are taxed (the night of 31 Jan to 1 Feb is not). Source: Press release: Okinawa Prefecture accommodation tax (宿泊税), Minister's consent (2026-02-13) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Onna Village Okinawa · town Scheduled from 1 Feb 2027 1 Feb 2027 ¥0–¥99,999: 2% of the charge ¥100,000 and above: ¥2,000 Combined total: municipal 1.2% (max 1,200 yen) + Okinawa Prefecture 0.8% (max 800 yen) = 2% (max 2,000 yen). Okinawa Prefecture lists this municipality among those scheduled to levy a municipal accommodation tax.
Shirahama Town (Nanki-Shirahama Onsen) Wakayama · town Scheduled from 1 Mar 2027 1 Mar 2027 ¥0–¥9,999: ¥200 ¥10,000–¥19,999: ¥300 ¥20,000–¥49,999: ¥500 ¥50,000 and above: ¥1,000 Source: Press release: Shirahama Town accommodation tax (宿泊税), Minister's consent (2026-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Wakkanai City Hokkaido · city Scheduled from 1 Mar 2027 1 Mar 2027 ¥0–¥19,999: ¥300 ¥20,000–¥49,999: ¥400 ¥50,000 and above: ¥700 Flat 200-yen city tax + the Hokkaido tax that applies everywhere in Hokkaido (100 / 200 / 500 yen). The combined amounts are this sum; the city page was not read.
Source: Press release: Wakkanai City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Hokkaido Shukuhaku-zei (Hokkaido Accommodation Tax) (Hokkaido Government, Tax Division) · Verified on 29 Oct 2026 Fujikawaguchiko Town (Lake Kawaguchi) Yamanashi · town Scheduled from 1 Apr 2027 1 Apr 2027 Fujiyoshida City (Mt Fuji, Fuji Five Lakes) Yamanashi · city Scheduled from 1 Apr 2027 1 Apr 2027 Source: Press release: Fujiyoshida City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Ibusuki City Kagoshima · city Scheduled from 1 Apr 2027 1 Apr 2027 Source: Press release: Ibusuki City accommodation tax (宿泊税), Minister's consent (2026-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Kagoshima City Kagoshima · city Scheduled from 1 Apr 2027 1 Apr 2027 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Kagoshima City) · Verified on 29 Oct 2026 · Updated 2026-10-23. Planned start: check-ins from 2027-04-01. Source: Press release: Kagoshima City accommodation tax (宿泊税), Minister's consent (2026-09-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Nagasaki City Nagasaki · city Scheduled from 1 Apr 2027 1 Apr 2027 ¥0–¥5,999: ¥100 ¥6,000–¥19,999: ¥300 ¥20,000 and above: ¥500 Source: Shukuhaku-zei no gaiyo (Accommodation tax overview) (Nagasaki City) · Verified on 29 Oct 2026 · Page updated 2026-10-10. Source: Nagasaki-shi shukuhaku-zei ni kakaru Q&A (Nagasaki City) · Verified on 29 Oct 2026 · Used only for the definition of the room charge (section 2, Q1-Q3). Tokyo (all of Tokyo Metropolis) Tokyo · prefecture Scheduled from 1 Apr 2027 1 Apr 2027 ¥0–¥12,999: ¥0 ¥13,000 and above: 3% of the charge No municipal accommodation tax is listed for Tokyo; this is a single metropolitan tax.
Source: Shukuhaku-zei no minaoshi (review of the accommodation tax) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on 29 Oct 2026 Source: Shukuhaku-zei: for guests (Q&A) (Tokyo Metropolitan Government Bureau of Taxation) · Verified on 29 Oct 2026 Source: Press release: Minister's consent to the revised accommodation tax ordinance (2026-06-30) (Tokyo Metropolitan Government) · Verified on 29 Oct 2026 Tomakomai City Hokkaido · city Scheduled from 1 Apr 2027 1 Apr 2027 ¥0 and above: 3% of the charge The 3% includes the Hokkaido tax (city outline: 北海道の宿泊税分を含む); the city portion is 3% minus the Hokkaido amount.
Source: Press release: Tomakomai City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Source: Shukuhaku-zei shinsetsu ni kansuru somu daijin doi (Minister's consent to the new accommodation tax) (Tomakomai City) · Verified on 29 Oct 2026 · The city's section is titled 'accommodation tax (planned introduction April 2027)'. Source: Tomakomai-shi shukuhaku-zei seido no gaiyo (system outline published for public comment) (Tomakomai City) · Verified on 29 Oct 2026 · States the rate as a flat 3% including the Hokkaido tax (北海道の宿泊税分を含む), collection from April 2027. Unzen City (Unzen and Obama Onsen) Nagasaki · city Scheduled from 1 Apr 2027 1 Apr 2027 ¥0–¥4,999: ¥100 ¥5,000 and above: ¥350 Source: Press release: Unzen City accommodation tax (宿泊税), Minister's consent (2026-08-28) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Yamagata City Yamagata · city Scheduled from 1 Apr 2027 1 Apr 2027 ¥0 and above: 3% of the charge Source: Press release: Yamagata City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 Kitahiroshima City (Hokkaido Ballpark F Village) Hokkaido · city Scheduled from 1 Oct 2027 1 Oct 2027 ¥0 and above: 3% of the charge The 3% is the total: the Hokkaido tax (100 / 200 / 500 yen) is deducted from it to give the city portion. The city's own example: a 10,000-yen stay = 300 yen (Hokkaido 100 + city 200); at 3,000 yen the total is 90 yen.
Source: Kitahiroshima-shi shukuhaku-zei (Kitahiroshima City accommodation tax) (Kitahiroshima City) · Verified on 29 Oct 2026 · Posted 2026-07-01. 3% of the room charge; the Hokkaido tax is deducted from it to give the city portion (道税控除方式). Source: Press release: Kitahiroshima City accommodation tax (宿泊税), Minister's consent (2026-06-30) (Ministry of Internal Affairs and Communications (MIC)) · Verified on 29 Oct 2026 
