Hokkaido¥100–500 per night by room rate · in force since 1 Apr 2026
Kutchan Town (Hokkaido)3.0% of the accommodation charge · in force since 1 Nov 2019
Niseko Town (Hokkaido)¥200–2,000 per night by room rate · in force since 1 Nov 2024 · plus Hokkaido's tax
Akaigawa Village (Hokkaido)¥200–500 per night by room rate · in force since 1 Nov 2025 · plus Hokkaido's tax
Sapporo City (Hokkaido)¥200–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Hakodate City (Hokkaido)¥100–2,000 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Otaru City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Asahikawa City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Kushiro City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Obihiro City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Kitami City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Abashiri City (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Furano City (Hokkaido)¥200–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Rusutsu Village (Hokkaido)¥100–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Shimukappu Village (Hokkaido)¥100–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Otofuke Town (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Shintoku Town (Hokkaido)¥50–500 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Koshimizu Town (Hokkaido)¥200 per night · in force since 1 Apr 2026 · plus Hokkaido's tax
Toyako Town (Hokkaido)¥200–1,000 per night by room rate · in force since 1 Apr 2026 · plus Hokkaido's tax
Hirosaki City (Aomori)¥200 per night · in force since 1 Dec 2025
Morioka City (Iwate)¥200 per night · in force since 1 Oct 2026
Miyagi Prefecture¥300 per night · in force since 13 Jan 2026
Sendai City (Miyagi)¥200 per night · in force since 13 Jan 2026 · plus Miyagi's tax
Nasu Town (Tochigi)¥100–3,000 per night by room rate · in force since 1 Oct 2026
Tokyo Metropolis¥100–200 per night by room rate · in force since 1 Oct 2002
Yugawara Town (Kanagawa)¥300–500 per night by room rate · in force since 1 Apr 2026
Kanazawa City (Ishikawa)¥200–500 per night by room rate · in force since 1 Apr 2019
Nagano Prefecture¥200 per night · in force since 1 Jun 2026
Karuizawa Town (Nagano)¥100–600 per night by room rate · in force since 1 Jun 2026 · plus Nagano's tax
Achi Village (Nagano)¥200 per night · in force since 1 Jun 2026 · plus Nagano's tax
Hakuba Village (Nagano)¥100–1,800 per night by room rate · in force since 1 Jun 2026 · plus Nagano's tax
Matsumoto City (Nagano)¥100 per night · in force since 1 Jun 2026 · plus Nagano's tax
Nozawaonsen Village (Nagano)3.5% of the accommodation charge · in force since 1 Jun 2026 · plus Nagano's tax
Takayama City (Gifu)¥100–300 per night by room rate · in force since 1 Oct 2025
Gero City (Gifu)¥100–200 per night by room rate · in force since 1 Oct 2025
Gifu City (Gifu)¥200 per night · in force since 1 Apr 2026
Atami City (Shizuoka)¥200 per night · in force since 1 Apr 2025
Tokoname City (Aichi)¥200 per night · in force since 6 Jan 2025
Toba City (Mie)¥200 per night · in force since 1 Apr 2026
Kyoto City (Kyoto)¥200–10,000 per night by room rate · in force since 1 Oct 2018
Osaka Prefecture¥200–500 per night by room rate · in force since 1 Jan 2017
Matsue City (Shimane)¥200 per night · in force since 1 Dec 2025
Hiroshima Prefecture¥200 per night · in force since 1 Apr 2026
Fukuoka Prefecture¥200 per night · in force since 1 Apr 2020
Fukuoka City (Fukuoka)¥150–450 per night by room rate · in force since 1 Apr 2020 · plus Fukuoka's tax
Kitakyushu City (Fukuoka)¥150 per night · in force since 1 Apr 2020 · plus Fukuoka's tax
Nagasaki City (Nagasaki)¥100–500 per night by room rate · in force since 1 Apr 2023
Kumamoto City (Kumamoto)¥200 per night · in force since 1 Jul 2026
Miyazaki City (Miyazaki)¥200 per night · in force since 1 Jul 2026
Wakkanai City (Hokkaido)amount not shown yet · scheduled to start on 1 Mar 2027 · plus Hokkaido's tax
Tomakomai City (Hokkaido)amount not shown yet · scheduled to start on 1 Apr 2027 · plus Hokkaido's tax
Kitahiroshima City (Hokkaido)amount not shown yet · scheduled to start on 1 Oct 2027 · plus Hokkaido's tax
Yamagata City (Yamagata)amount not shown yet · scheduled to start on 1 Apr 2027
Fujiyoshida City (Yamanashi)amount not shown yet · scheduled to start on 1 Apr 2027
Fujikawaguchiko Town (Yamanashi)amount not shown yet · scheduled to start on 1 Apr 2027
Shirahama Town (Wakayama)amount not shown yet · scheduled to start on 1 Mar 2027
Unzen City (Nagasaki)amount not shown yet · scheduled to start on 1 Apr 2027
Oita Prefectureamount not shown yet · scheduled to start Jan 2027 or later
Kagoshima City (Kagoshima)amount not shown yet · scheduled to start on 1 Apr 2027
Ibusuki City (Kagoshima)amount not shown yet · scheduled to start on 1 Apr 2027
Okinawa Prefectureamount not shown yet · scheduled to start on 1 Feb 2027
Ishigaki City (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Nago City (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Miyakojima City (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Motobu Town (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Onna Village (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027
Chatan Town (Okinawa)amount not shown yet · scheduled to start on 1 Feb 2027