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Accommodation Tax List
宿泊税・徴収原簿一覧表

Accommodation Tax List (as of 2026-04-10)

QuickGuestBook supports the accommodation tax systems currently listed. They are automatically output every month with the monthly report output option.
Sample tax collection ledgers will be added sequentially as soon as they are ready.
AIRBNB Host service fees are handled based on the accommodation charge before deducting such fees. On the other hand, guest service fees are not included in the accommodation charge if they are clearly separated from the accommodation charge and billed to the guest. Please check your settings after connecting Beds24 regarding Airbnb's billing method. For PMS connections such as Beds24, it is assumed that the single fee setting (host pays all fees) will apply.

Color coding: Starts on April 1, 2026 = light pink, Already started on or before March 31, 2026 = white, Starts on or after May 1, 2026 = light yellow.

PrefectureMunicipalityTax
Type
Start DateTax AmountTax-Free ThresholdNotesSourceCollection Ledger
Sample
TokyoTokyoFlat2002-10-01¥100 for stays of ¥10,000 or more and under ¥15,000 / ¥200 for stays of ¥15,000 or moreUnder ¥10,000Ryokan, hotels, etc. in Tokyo.Tax rate revision planned for 2027. The attached image assumes a tax rate of 3%.Tokyo View View
Osaka PrefectureOsaka PrefectureFlat2017-01-01¥200 for stays of ¥5,000 or more and under ¥15,000 / ¥400 for stays of ¥15,000 or more and under ¥20,000 / ¥500 for stays of ¥20,000 or moreUnder ¥5,000Includes special zone private lodgingOsaka Prefecture View
Kyoto PrefectureKyoto CityFlat2026-03-01¥200 for stays under ¥6,000/¥400 for stays of ¥6,000 or more and under ¥20,000/¥1,000 for stays of ¥20,000 or more and under ¥50,000/¥4,000 for stays of ¥50,000 or more and under ¥100,000/¥10,000 for stays over ¥100,000NoneA revision is planned from 2028-03-01 (it is thought that this may be changed to a percentage-based system)Kyoto City View View
Ishikawa PrefectureKanazawa CityFlat2019-04-01Under ¥20,000: ¥200 / ¥20,000 or more: ¥500Under ¥5,000Ordinance-basedKanazawa City View
Fukuoka Prefecture
Fukuoka PrefectureFlat2020-04-01In principle, ¥200NoneRevenue allocation applies in areas where cities levy the taxFukuoka Prefecture View
Fukuoka CityFlat2020-04-01Under ¥20,000: ¥200 (City 150 + Prefecture 50) / ¥20,000 or more: ¥500 (City 450 + Prefecture 50)NoneLevied together with prefectural taxFukuoka City View
Kitakyushu CityFlat2020-04-01¥200 (City 150 + Prefecture 50)NoneLevied together with prefectural taxKitakyushu City View
Nagasaki PrefectureNagasaki CityFlat2023-04-01Under ¥10,000: ¥100 / ¥10,000 or more and under ¥20,000: ¥200 / ¥20,000 or more: ¥500NoneExemptions for school trips, etc.Tax rate revision planned for 2027Nagasaki City View View
Miyagi Prefecture
Miyagi PrefectureFlat2026-01-13¥300Under ¥6,000A system including the prefectural tax portionMiyagi Prefecture View
Sendai CityFlat2026-01-13¥300 (City 200 + Prefecture 100)Under ¥6,000Levied together with prefectural taxSendai City View
Aichi PrefectureTokoname CityFlat2025-01-06¥200NoneFlat rateTokoname City View
Shizuoka PrefectureAtami CityFlat2025-04-01¥200NoneExemptions for elementary school children and younger, etc.Atami City View
Gifu Prefecture
Takayama CityFlat2025-10-01Under ¥10,000: ¥100 / ¥10,000 or more and under ¥30,000: ¥200 / ¥30,000 or more: ¥300NoneExemptions for children under 12 and school tripsTakayama City View
Gero CityFlat2025-10-01Under ¥5,000: ¥100 / ¥5,000 or more: ¥200NoneExemptions for children under 12 and school tripsGero City View
Gifu CityFlat2026-04-01¥200NoneExemptions for children aged 12 and under, school events, etc.Gifu City View
Aomori PrefectureHirosaki CityFlat2025-12-01¥200NoneExemptions for school trips and diplomatic relationsHirosaki City View
Shimane PrefectureMatsue CityFlat2025-12-01¥200 for stays of ¥5,000 or moreUnder ¥5,000Exemption for school tripsMatsue City View
Mie PrefectureToba CityFlat rate2026-04-01¥200NoneToba City View
Hokkaido
Kutchan TownPercentage2026-04-012% of the accommodation charge
※ From 2026-04-01 onward, 3%
From 2026-04-01 onward, 3% due to the introduction of the Hokkaido accommodation tax.Kutchan Town View
Niseko TownFlat / Percentage2026-04-01Under ¥5,001: ¥200 / ¥5,001 or more and under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥700 / ¥50,000 or more and under ¥100,000: ¥1,500 / ¥100,000 or more: ¥2,500Municipal tax + prefectural tax
From November 2026, it will become 3%. In this system, OTA service fees and referral fees are included in the accommodation charge.
Niseko Town View View
HokkaidoFlat2026-04-01Under ¥20,000: ¥100 / ¥20,000 or more and under ¥50,000: ¥200 / ¥50,000 or more: ¥500May be levied together with municipalities in HokkaidoHokkaido View
Sapporo CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥1,000Municipal tax + prefectural taxSapporo City View
Hakodate CityFlat2026-04-01Under ¥20,000: ¥200 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more and under ¥100,000: ¥1,000 / ¥100,000 or more: ¥2,500Municipal tax + prefectural taxHakodate City View
Furano CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥500 / ¥50,000 or more: ¥1,000Municipal tax + prefectural taxFurano City View
Shimukappu VillageFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥500 / ¥50,000 or more: ¥1,000Municipal tax + prefectural taxShimukappu Village View
Rusutsu VillageFlat2026-04-01Under ¥20,000: ¥200 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥1,000Municipal tax + prefectural taxRusutsu Village View
Akaigawa VillageFlat2026-04-01Under ¥8,000: ¥100 / ¥8,000 or more and under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥700 / ¥50,000 or more: ¥1,000Municipal tax + prefectural taxAkaigawa Village View
Toyako TownFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥700 / ¥50,000 or more: ¥1,500Municipal tax + prefectural taxToyako Town View
Shintoku TownFlat2026-04-01Under ¥5,000: ¥150 / ¥5,000 or more and under ¥20,000: ¥200 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥1,000Municipal tax + prefectural taxShintoku Town View
Otaru CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Municipal tax + prefectural taxOtaru City






View
Because the tax structure is the same, the sample for Otaru City is shown as a representative example. The submission destination can be set from "Facility".
Asahikawa CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Municipal tax + prefectural taxAsahikawa City
Kushiro CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Municipal tax + prefectural taxKushiro City
Obihiro CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Municipal tax + prefectural taxObihiro City
Kitami CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Municipal tax + prefectural taxKitami City
Abashiri CityFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Municipal tax + prefectural taxAbashiri City
Otofuke TownFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Town tax + prefectural taxOtofuke Town
Koshimizu TownFlat2026-04-01Under ¥20,000: ¥300 / ¥20,000 or more and under ¥50,000: ¥400 / ¥50,000 or more: ¥700Town tax + prefectural taxKoshimizu Town
Hiroshima PrefectureHiroshima PrefectureFlat2026-04-01¥200Under ¥6,000Exemptions for school trips, etc.Hiroshima Prefecture View
Kanagawa PrefectureYugawara TownFlat2026-04-01Under ¥50,000: ¥300 / ¥50,000 or more: ¥500Non-taxable if no accommodation fee is incurredExemptions for children under 12, etc.Yugawara Town View
Nagano Prefecture
Nagano PrefectureFlat2026-06-01First 3years after launch ¥200 for stays of ¥6,000 or more/Thereafter ¥300 for stays of ¥6,000 or moreUnder ¥6,000Revenue allocation with municipalities in the prefectureNagano Prefecture View
Matsumoto CityFlat2026-06-01First 3 years after launch: ¥200 (City 100 + Prefecture 100) ¥200 for stays of ¥6,000 or more / Thereafter: ¥300 (City 150 + Prefecture 150) ¥200 for stays of ¥6,000 or moreUnder ¥6,000Levied together with prefectural taxMatsumoto City View
Karuizawa TownFlat2026-06-01First 3 years after launch: ¥200 for stays of ¥6,000 or more and under ¥10,000 / ¥250 for stays of ¥10,000 or more and under ¥100,000 / ¥700 for stays of ¥100,000 or more / Thereafter: ¥300 / ¥350 / ¥800Under ¥6,000By price bandKaruizawa Town View View
Achi VillageFlat2026-06-01First 3 years after launch: ¥300 (Village 200 + Prefecture 100) ¥200 for stays of ¥6,000 or more / Thereafter: ¥350 (Village 200 + Prefecture 150) ¥200 for stays of ¥6,000 or moreUnder ¥6,000Levied together with prefectural taxAchi Village View View
Hakuba VillageFlat2026-06-01First 3 years after launch: ¥200 for stays of ¥6,000 or more and under ¥20,000 / ¥400 for stays of ¥20,000 or more and under ¥50,000 / ¥900 for stays of ¥50,000 or more and under ¥100,000 / ¥1,900 for stays of ¥100,000 or more / Thereafter: ¥300 / ¥500 / ¥1,000 / ¥2,000Under ¥6,000Includes prefectural taxHakuba Village View View
Nozawaonsen VillagePercentage+flat2026-06-01First 3 years: 3.5% / Thereafter: 5%Under ¥6,000Percentage-based system but includes flat system also..., we are checking how it worksNozawaonsen Village not supported
Kumamoto PrefectureKumamoto CityFlat2026-07-01¥200NoneApplies from check-inKumamoto City View
Tochigi PrefectureNasu TownFlat2026-10-01Under ¥10,000: ¥100 / ¥10,000 to under ¥20,000: ¥300 / ¥20,000 to under ¥30,000: ¥500 / ¥30,000 to under ¥50,000: ¥800 / ¥50,000 to under ¥100,000: ¥1,500 / ¥100,000 or more: ¥3,000NoneExemptions for children under 12 and school tripsNasu Town View
Okinawa Prefecture
Okinawa PrefecturePercentage with limit2027-02-012% of the room charge per person per night (cap: ¥2,000) / 0.8% (cap: ¥800) when levied together with a municipal lodging taxNoneSchool trips and certain school/student events are exempt.
Percentage-based system but includes flat system also..., we are checking how it works.
Okinawa Prefecture























Not supported.
Ishigaki CityPercentage with limit2027-02-012% total (City 1.2% + Prefecture 0.8%), cap: ¥2,000NoneLevied together with prefectural tax / School trips and certain school/student events are exempt
Percentage-based system but includes flat system also..., we are checking how it works.
Ishigaki City
Miyakojima CityPercentage with limit2027-02-012% total (City 1.2% + Prefecture 0.8%), cap: ¥2,000NoneLevied together with prefectural tax / School trips and certain school/student events are exempt
Percentage-based system but includes flat system also..., we are checking how it works.
Miyakojima City
Motobu TownPercentage with limit2027-02-012% total (Town 1.2% + Prefecture 0.8%), cap: ¥2,000NoneLevied together with prefectural tax / School trips and certain school/student events are exempt
Percentage-based system but includes flat system also..., we are checking how it works.
Motobu Town
Onna VillagePercentage with limit2027-02-012% total (Village 1.2% + Prefecture 0.8%), cap: ¥2,000NoneLevied together with prefectural tax / School trips and certain school/student events are exempt
Percentage-based system but includes flat system also..., we are checking how it works.
Onna Village
Chatan TownPercentage with limit2027-02-012% total (Town 1.2% + Prefecture 0.8%), cap: ¥2,000NoneLevied together with prefectural tax / School trips and certain school/student events are exempt
Percentage-based system but includes flat system also..., we are checking how it works.
Chatan Town

Legend: Starts on 2026-04-01 Already started on or before 2026-03-31 Starts on or after 2026-05-01