When you stay at a hotel in Tokyo Prefecture, Atami City, Osaka Prefecture, Kyoto City, Kanazawa City, or Fukuoka Prefecture, you will be required to pay the accommodation tax. The accommodation tax varies depending on the region you are visiting.
■ Hokkaido Prefecture (except Sapporo City, Asahikawa City and Hakodate City)
* For accommodation before April 1st, 2026
| Rate | Tax amount |
| Less than ¥20,000 |
¥300 (Includes prefectural tax [¥100]) |
| ¥20,000–¥49,999 |
¥400 (Includes prefectural tax [¥200]) |
| ¥50,000 and more |
¥1,000 (Includes prefectural tax [¥500]) |
■ Sapporo City (For accommodation before April 1st, 2026)
| Rate | Tax amount |
| Less than ¥20,000 |
¥300 (Includes prefectural tax [¥100]) |
| ¥20,000–¥49,999 |
¥400 (Includes prefectural tax [¥200]) |
| ¥50,000 and more |
¥1,000 (Includes prefectural tax [¥500]) |
■ Hakodate City (For accommodation before April 1st, 2026)
| Rate | Tax amount |
| Less than ¥20,000 |
¥200 (Includes prefectural tax [¥100]) |
| ¥20,000–¥49,999 |
¥400 (Includes prefectural tax [¥200]) |
| ¥50,000–¥99,999 |
¥1,000 (Includes prefectural tax [¥500]) |
| ¥100,000 and more |
¥2,500 (Includes prefectural tax [¥500]) |
■ Otaru City and Asahikawa City (For accommodation before April 1st, 2026)
| Rate | Tax amount |
| Less than ¥20,000 |
¥300 (Includes prefectural tax [¥100]) |
| ¥20,000–¥49,999 |
¥400 (Includes prefectural tax [¥200]) |
| ¥50,000 and more |
¥700 (Includes prefectural tax [¥500]) |
■ Hirosaki City (For accommodation after December 1st, 2025)
| Rate | Tax amount |
| Regardless of rate | ¥200 |
■ Tokyo Prefecture
| Rate | Tax amount |
| ¥10,000–¥14,999 | ¥100 |
| ¥15,000 and more | ¥200 |
■ Kanazawa City
| Rate | Tax amount |
| ¥50,000–¥19,999 | ¥200 |
| ¥20,000 and more | ¥500 |
■ Nagano Prefecture (For accommodation before June 1st, 2026)
| Rate | Tax amount |
| Less than ¥6,000 |
¥200 * For accommodation before June 1st, 2029 ¥300 |
■ Takayama City
| Rate | Tax amount |
| Less than ¥10,000 | ¥100 |
| ¥10,000–¥29,999 | ¥200 |
| ¥30,000 and more | ¥300 |
■ Atami City
| Rate | Tax amount |
| Regardless of rate | ¥200 |
■ Toba City (For accommodation after April 1st, 2026)
| Rate | Tax amount |
| Regardless of rate | ¥200 |
■ Kyoto City
| Rate | Tax amount |
| Less than ¥20,000 | ¥200 |
| ¥20,000–¥49,999 | ¥500 |
| ¥50,000 and more | ¥1,000 |
■ Osaka Prefecture
| Rate | Tax amount |
| ¥5,000–¥7,000 | ¥200 |
| ¥7,000–¥14,999 | |
| ¥15,000–¥19,999 | ¥400 |
| ¥20,000 and more | ¥500 |
■ Hiroshima Prefecture
| Rate | Tax amount |
| ¥60,000 and more | ¥200 |
■ Fukuoka Prefecture (except Kitakyushu City, Fukuoka City)
| Rate | Tax amount |
| Regardless of rate | ¥200 |
■ Kitakyushu City
| Rate | Tax amount |
| Regardless of rate |
¥200 (Includes prefectural tax [¥50]) |
■ Fukuoka City
| Rate | Tax amount |
| Less than ¥20,000 |
¥200 (Includes prefectural tax [¥50]) |
| ¥20,000 and more |
¥500 (Includes prefectural tax [¥50]) |
■ Nagasaki City
| Rate | Tax amount |
| Less than ¥10,000 | ¥100 |
| ¥10,000–¥19,999 | ¥200 |
| ¥20,000 and more | ¥500 |
■ Kumamoto City (For accommodation after July 1st, 2026)
| Rate | Tax amount |
| Regardless of rate | ¥200 |
* The room rate is the charge for an overnight stay without meals, consumption tax, bath tax, etc., per person, and service charge.
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