To make Osaka one of the world’s most prominent international metropolises, an accommodation tax has been levied in Osaka prefecture since its introduction on January 1, 2017. Currently, any room fee under 10,000 yen is tax-free. Accommodation tax will be levied on room fees of 7,000 yen or more starting on June 1, 2019.
◆Those required to pay the tax: Persons staying at hotels etc.* in Osaka Prefecture. Please refer to the *NOTE below for details.
◆How to pay the tax: Please pay the tax together with the room fee to your accommodation facilities.
“Accommodation facilities" subject to the accommodation tax refer to the following accommodation facilities;
・Facilities that have obtained permission to run a hotel, inn or budget hotel in accordance with the Inns and Hotels Act.
・Facilities pertaining to the certified program stipulated National Strategic Special Zones Law (“Tokku Minpaku” or certified private lodging).
・Facilities pertaining to the Private Lodging Business stipulated Private Lodging Business Act.
The room fee includes the following:
- Lodging fees
- Service fees on said lodging fees
The following fees are not included in the room fee:
- Consumption tax etc.
- Fees for services other than accommodation.
Example; Fees incurred for meals, use of conference facilities, telephone calls etc.
For the more details, please see the following Osaka Prefectural Government Official Site.(Japanese Only)
◆About Accommodation Tax in Osaka(Purpose of tax, way of using）
◆Accommodation Tax（taxation system）
From June 1, 2019