2025-06-11

Now that the Corona disaster is over, we are seeing more and more foreign tourists in various parts of Japan. In addition to sightseeing, they are also interested in shopping at duty-free stores. They are buying goods as souvenirs for their home countries. This is not a privilege only for foreigners visiting Japan, but in fact, if certain conditions are met, Japanese people can also buy duty-free goods.

What is duty-free?

Tax-free literally means “exempt from tax. More precisely, it means that the goods sold are exempt from taxes. In the case of tax exemption, the tax that is exempted is the consumption tax.

Therefore, if a store has a sign that says “Tax Free” or “Tax-Free,” it is exempt from the consumption tax that would normally be charged. However, those who are exempted are limited to foreigners visiting Japan who are taking the goods back to their home countries as souvenirs. This is because the consumption tax is limited to goods consumed in Japan.

Therefore, if a foreign visitor to Japan consumes goods purchased at a duty-free store in Japan, they will not be eligible for tax exemption.

Who are the Japanese who are eligible for tax exemption?

Although we mentioned earlier that foreign visitors to Japan are eligible for tax exemption, there are exceptional cases in which Japanese nationals are also eligible.

However, there is an exception for Japanese nationals who meet the following two conditions: they must be non-residents (less than 6 months since their last stamp of return), and they must be able to prove that they have lived in a foreign country for more than 2 years on an original copy of their proof of residence or a copy of their family register.

A certificate of residence is issued by a Japanese embassy or consulate general in a foreign country, and a copy of the family register is issued by the municipality where the domicile of the Japanese resident in the foreign country is located.

In other words, a person whose nationality is Japanese, but who is not currently living in Japan and who plans to return to a foreign country again after shopping in Japan for less than 6 months after returning to Japan.

Methods of verification and points to note

The first way to verify the above-mentioned Japanese nationality is the passport presented at the time of entry into Japan. By the most recent “Seal of Return” stamped on it. This proves that you have been in Japan for less than 6 months.

In addition, by presenting an original copy of the proof of residence or a copy of the supplementary copy of the family register, it will be proved that the applicant has been residing abroad for more than 2 years.

However, there are some points to note. First, the proof must show the domicile of the applicant up to the last place of residence. Second, the information on the proof of residence or a copy of the family register must be entered into the purchase record information or a copy (photocopy or image) must be kept. Third, only a copy of the proof of residence or a copy of the supplementary information of the family register can be used for tax exemption.

Summary

Japanese nationals currently residing in a foreign country can buy duty-free goods when they return to their home country temporarily. However, they must prove that they have resided in a foreign country for more than 2 years and returned to Japan within 6 months by presenting a copy of their passport, original proof of residence, or a copy of a supplementary copy of their family register.