From November 2026, Japan's consumption tax exemption system will switch to the Refund Method (Post-departure Tax Refund System). Under the new system, consumption tax is no longer deducted at the time of purchase, and you only get it back if you complete the required procedure at customs when you leave the country.
TaxFreeJP.com explains the new tax-free system in a clear, easy-to-understand way.
Until now, Japan's tax-free system has worked by taking the amount of consumption tax off your total when you show your passport at the shop.
Under the new system, you first pay the full price, consumption tax included, at the shop. Then, when you leave Japan, you go through the tax-free procedure at customs at the airport and show that you are actually taking your purchases out of the country unopened. You are then refunded an amount equal to the consumption tax.
This new mechanism helps prevent tax-free goods from being improperly resold, while keeping tax-free shopping easy for travellers.
To receive a consumption tax refund, you need to meet all four of the following conditions. For details on each rule, see the "Tax-Free Rules" page.
You qualify if you are a "non-resident" whose main home is outside Japan and you have been in Japan for less than six months since you entered the country. Most foreign nationals who come for sightseeing or business trips qualify.
Most products qualify, apart from a few items excluded by law, such as gold and platinum bullion. You are limited to quantities you can carry out of the country yourself, and anything opened or used in Japan does not qualify.
Your eligible purchases at a single shop on the same day must total at least ¥5,000 before tax. Purchases at different shops cannot be added together.
You must leave Japan within 90 days of the purchase date and have your goods checked by customs at the airport or port when you depart. If you do not complete the customs procedure, you will not receive a refund.
The process has two steps: buying at a tax-free shop and the customs check when you depart. Once you have completed the customs check, you receive a refund of an amount equal to the consumption tax.
When you buy, you show your passport or the tax-free QR code from Visit Japan Web. During this tax-free registration, you also enter where you want your refund to be sent.
Customs will check your purchase receipts when you leave, so keep them safe until the customs procedure is finished.
On the day you leave, scan your passport at a tax-free procedure terminal (kiosk) in the airport's international departure lobby.
A GREEN result means the procedure is complete. If you get a RED result, go to the customs inspection area and show the goods you bought to a customs officer.
Once the customs procedure at departure is complete, an amount equal to the consumption tax is refunded using the method you chose when you bought.
How long the money takes to arrive, and whether a refund fee applies, depends on the shop and the payment provider, so be sure to check at the shop when you buy.
See the pages below for the specific tax-free rules under the Refund Method and the steps through to your refund.