According to Japanese media reports, 42 local governments nationwide have already confirmed or are preparing to introduce the tax, with more than 90 other regions also indicating they are considering its implementation. Additionally, 728 other local governments have expressed “interest” in introducing an accommodation tax.
Under the regulations, local governments must first draft the relevant ordinances and obtain approval from the central government before implementing the taxation. As of the end of July, 35 local governments had received approval. Of these, 12 have already started collecting the tax, and the remaining 23 are expected to implement it by 2026 at the latest. At least 7 other local governments have completed their ordinance drafts and are currently awaiting approval.
Regarding the tax amount, most regions have set the rate at around ¥200 (US$1.28) per person per night. The tax for some high-end accommodation facilities, however, may be as high as ¥1,000 (US$6.41) or more. As for the tax revenue’s purpose, the majority of local governments plan to use it for “constructing tourism facilities.” Other main uses include tourism promotion, protecting historical landscapes and the natural environment, and improving reception facilities for foreign visitors.
However, some local governments have expressed reservations about introducing a new tax. They are concerned that if the use of the tax revenue is not clearly explained, it will be difficult to gain public support, or it may place financial pressure on small accommodation providers. The survey also showed that 506 local governments explicitly stated they were “not interested,” and 60 others decided not to proceed for now after consideration.
