免税手続き
この情報は2026/08/11時点のものです。
※ 免税制度は制度改正により変更される場合があります。最新情報をご確認ください。
免税対象者の条件
免税で購入できる人の資格要件
税の種類: Consumption Tax
税率: 10% (8% for food/drinks)
対象者: Non-resident foreign visitors with "短期滞在" (temporary visitor) status
滞在条件: Must take goods out of Japan within 30 days of purchase
最低購入金額
免税適用に必要な最低購入額
最低購入金額: JPY 5,000 (approx. USD 35) per store per day (tax-exclusive)
1店舗あたり: Per store per day; general goods and consumables counted separately
通貨: JPY
店舗での手続き方法
免税購入時の店頭での流れ
店舗での手順:
- Shop at stores displaying "Tax-Free Shop" or "Japan Tax-Free" sign
- Present passport (with landing permission sticker) at checkout
- Store attaches purchase record to passport or registers electronically
- Consumables are sealed in a special bag — do not open until departure
空港での還付手続き
出国時の税関での手続き方法
空港での手順:
- No separate customs/refund counter needed — tax exempted at purchase
- Customs may check sealed consumable bags at departure
- If goods are not taken out of Japan, tax must be paid back
還付方法・受取手段
現金・クレジットカード・口座振込の選択肢
還付方法:
- Tax exempted at point of sale (no refund process needed)
処理時間: Immediate — tax deducted at checkout
対象外の商品
免税が適用されない品目
対象外の商品:
- Items consumed in Japan
- Items shipped within Japan
- Goods over JPY 500,000 per category need customs form
免税店情報
主要な免税対応ショップやエリア
免税オペレーター: Japan Tax-Free system (government-run), Individual stores
主要ショッピングエリア: Tokyo (Ginza, Shinjuku, Akihabara), Osaka (Shinsaibashi, Dotonbori), Kyoto, Fukuoka, Sapporo
免税手続きのコツ
手続きをスムーズに行うためのヒント
コツ・注意点:
- Japan exempts tax AT purchase — no airport refund process needed
- Two categories: "General goods" (electronics, clothes) and "Consumables" (food, cosmetics)
- Consumables must be sealed and taken out within 30 days
- General goods cannot be used in Japan before departure
- From April 2025: electronic record system replaces passport stickers
- Most major stores, department stores, and drug stores participate