Which Shops and Items Qualify for Tax-Free in Japan?
Free refund calculator — see your number in 10 seconds →Short answer: goods bought at a licensed tax-free shop, ¥5,000+ before tax per shop per day, that you take out of Japan. Hotels, restaurants, taxis and other services do not qualify (Japan Tourism Agency, National Tax Agency).
Shops
- Only shops with a tax-free licence from the tax office can sell tax-free. Not every shop can (Japan Tourism Agency).
- Not sure? Ask the shop before you pay.
- Some shops hand the procedure to a shared counter (e.g. in a mall). Then purchases at several shops on the same day can be added up for the ¥5,000 minimum (Japan Tourism Agency).
Items that qualify (from Nov 1, 2026)
- Almost all goods. The old "general goods / consumables" split and the rule that items be for everyday use are gone (National Tax Agency Q&A).
- Clothes, electronics, cosmetics, food, medicine: all count together toward ¥5,000 (National Tax Agency Q&A).
- Only the quantity you can carry out yourself (Japan Tourism Agency).
Does NOT qualify
| Not tax-free | Why |
|---|---|
| Hotel stays, restaurant and café meals | Meals and lodging in Japan are not exempt (National Tax Agency) |
| Trains, buses, taxis, hair salons, beauty treatments, medical care, theatre and cinema tickets | Services used in Japan are not exempt (National Tax Agency) |
| Gold and platinum bullion and coins | Excluded by law (Japan Tourism Agency, National Tax Agency) |
| Items with no consumption tax | Nothing to refund (Japan Tourism Agency) |
| Anything eaten, used or left in Japan | The whole receipt fails (Japan Tourism Agency) |
| Under ¥5,000 before tax at that shop that day | Below the minimum (Japan Tourism Agency) |
Specific brands or stores: policies are set by each shop. Ask the shop before paying.
Quick answers
Which shops are tax-free in Japan?
Only shops licensed as tax-free shops by the tax office. Not every shop is one (Japan Tourism Agency).
Which items qualify?
From Nov 1, 2026, any goods except gold/platinum bullion and coins and tax-exempt items, if you spend ¥5,000+ before tax at one shop on one day and take them out of Japan yourself (Japan Tourism Agency, National Tax Agency).
Can I get a tax refund on my hotel or restaurant bill?
No. Tax-free shops sell goods. Meals and lodging in Japan are not exempt from consumption tax for non-residents (National Tax Agency).
Related: What items are tax-free · ¥5,000 minimum · Combining shops · Electronics
Planning a Japan trip after Nov 1, 2026?
- Tax-Free Refund Field Guide ($7) — a step-by-step English guide to the new refund process, from shop to airport.
- Japan Trip Planner Pack ($9) — planning templates for a first Japan trip.
- Tax-Free Receipt Tracker 2026 (from $5) — spreadsheet that flags the ¥5,000 minimum, 90-day deadline and estimated refund per shop/day.
Paid products by GuroWorks, the publisher of this free site (advertisement for our own products). 14-day refund on Gumroad for the guide. The calculator stays free.
Official sources
Rules checked November 4, 2026 (JST). Rules can change; always confirm with the official pages and your shop.
- Japan Tourism Agency — What is a tax-free shop (Japanese): www.mlit.go.jp
- Japan Tourism Agency — Traveler page (Refund Method, Japanese): www.mlit.go.jp
- National Tax Agency — Q&A on the Refund Method, overview (PDF, Japanese): www.nta.go.jp
- National Tax Agency — Tax Answer 6567: services for non-residents (Japanese): www.nta.go.jp