Invoice System Transitional Measure Reduced 80%→70%
From October 2026, input tax credit from tax-exempt businesses reduced from 80% to 70%. Affects foreign freelancers, sole proprietors, and businesses dealing with exempt vendors.
Effective November 1, 2026 — Major change for tourist shopping
Consumables (cosmetics, food, etc.) no longer require sealed packaging
The ¥500,000 tax-free limit on consumables is abolished
Purchases made within 90 days of departure qualify
A: ¥5,000 (before tax) at the same store.
A: At the airport after customs verification (cash or card refund).
A: Only stores displaying "TAX FREE" signage.
From October 2026, input tax credit from tax-exempt businesses reduced from 80% to 70%. Affects foreign freelancers, sole proprietors, and businesses dealing with exempt vendors.
From October 2026, invoice transition input tax credit drops from 80% to 70%. Affects tax-exempt businesses & freelancers. Ends completely Oct 2029.
From July 1, 2026, Japan's departure tax increases from ¥1,000 to ¥3,000. Applies to everyone aged 2+.