2026.10.29
Complete Guide to Japan’s Tax Refund System [Effective November 1, 2026]
Starting November 1, 2026, Japan’s tax-free shopping system will change to a tax refund system. Previously, consumption tax was exempted at the time of purchase, so shoppers did not need to pay it. Under the new system, shoppers will first pay consumption tax when purchasing goods. After completing the required procedures and receiving customs confirmation upon departure, they will be refunded an amount equivalent to the consumption tax.
How to Use Tax Refund (4 Steps)
Instead of tax-free shopping at the point of purchase, you will pay the price including consumption tax. General goods and consumables will no longer be classified separately. Consumables will no longer require special packaging, and the previous 500,000-yen spending limit on consumables will be abolished.
Although the special packaging requirement will be discontinued, opening, using, or consuming purchased goods in Japan before departure remains strictly prohibited.
At stores that offer tax refunds, the minimum purchase amount eligible for a refund will remain unchanged at 5,000 yen.
When making a purchase at a store, you will be guided through the process of registering your refund method. You may be able to register it on the spot, or you may need to scan the QR code on your receipt, visit the designated website, and complete the registration yourself.
Customs tax refund kiosks are installed in the public area of the international departure lobby, before the baggage check-in counters. Simply scan your passport at the kiosk to check your purchase records. Verification is carried out for each individual purchase transaction (receipt, etc.). You must have all items purchased in that transaction with you. If even one item has been consumed in Japan, lost, or is otherwise unavailable for inspection, none of the items in that transaction will be eligible for a tax refund.
The kiosk will display one of the following results:
GREEN (OK: Tax refund procedures completed)、RED (NG: Refund unavailable)
You must also depart Japan within 90 days of the purchase date. If you have purchased an item priced at 1 million yen or more, customs may ask you to present the item along with supporting documents, such as an appraisal certificate or warranty.
【Reduce Waiting Times with Visit Japan Web (VJW)】
At Narita, Haneda, Kansai, Chubu, New Chitose, Fukuoka, and Naha airports, you can use Visit Japan Web (VJW) instead of the tax refund kiosk. Simply access the VJW website from an area within the international departure lobby where you can connect to the dedicated wireless network for tax refund procedures, allowing you to complete the process more smoothly.
Visit Japan Web (VJW) is available here.
The refund will be sent to the refund destination you registered in STEP 2.
【Important: Situations in Which You May Not Receive a Refund】
・Any purchased items are missing
If any item listed on a receipt is missing because it was consumed, lost, or otherwise unavailable for inspection in Japan, none of the items in that transaction will be eligible for a refund.
Be sure to complete customs procedures before checking your tax-free goods into your airline baggage. If you check in your tax-free goods before they have been inspected at the customs kiosk, you will not have the items with you when they are required for verification.
・You cannot complete verification at the tax refund kiosk
If you are unable to complete the tax refund verification due to insufficient time or other circumstances, such as needing to catch your flight, you will not receive a refund. Please allow plenty of time to get to the airport. If the tax refund kiosks are crowded, some airports allow you to use the VJW website to complete the procedure.
・You have not registered your refund destination
Japan has several approved Tax Refund Operators (TROs), and each store may use a different operator. Since refund information must be registered separately with each TRO, registering your refund destination on the TRO website designated by Store A does not cover purchases made at Store B. For purchases at Store B, you must register your refund destination on the separate TRO website designated by Store B.
You must therefore complete the refund registration required by every store where you make eligible tax refund purchases. Even if you receive a GREEN result during customs verification upon departure, you will not receive a refund if your refund information has not been registered.However, if you receive a GREEN result and depart Japan, you may still be able to obtain a refund by registering your refund information after departure. Registration deadlines vary depending on the tax-free store and refund operator.If you discover after leaving Japan that you have not registered your refund destination, check your receipts and other purchase documents, then contact the relevant refund operator for assistance.
Please make sure you understand the changes to Japan’s tax refund system and enjoy your trip to Japan.
For more detailed information about Japan’s tax refund system, please click here.
【TaxFree.jp Website】
Japan Tourism Agency Brochure

