【意見と回答の公表】ニセコ町宿泊税条例 改正条例案の意見募集

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Niseko Town is now aiming to revise its accommodation tax system.
The main changes consist of the following two points:

1. The tax system will be changed from the current flat rate system to a fixed rate system.
(Targeted revision date: November 1, 2026)

2. Expanding tax exemptions for children's and education-related events.
*Revision to align with Hokkaido accommodation tax regulations
(Targeted revision date: April 1, 2026)

For more information about the current Niseko Town accommodation tax system, please see the following page.

Main points of the accommodation tax system revision

For more details, including the reasons for aiming to revise the accommodation tax, the increase or decrease in tax revenue due to the system change, and how it will be used, please see the explanatory materials below.

Contents of the revised ordinance

The details of the accommodation tax system reform are reflected in the revised ordinance bill below.

[Reference] Regarding the collection of opinions on the establishment of Niseko Town accommodation tax

In this town, Niseko Town passed the accommodation tax ordinance in December 2023 two years ago.
At that time, before proposing the ordinance to the town council, we widely solicited opinions from the public regarding the accommodation tax system.
The explanation given at the time described how the town had been aiming to introduce a flat-rate accommodation tax for many years, but switched to a tiered flat-rate system in light of the introduction of the Hokkaido accommodation tax.

The recent revision of Niseko Town Accommodation Tax system can be seen as an effort to revise the system that the town had originally aimed to introduce. For reference, we have posted below the information that was announced when public comments were solicited at the time.

Result of opinion recruitment

 去る令和7年11月に、このたびの宿泊税条例の改正に関する意見を広くみなさんから募集しました。
 いただいたご意見と、ご意見に対する町の回答は以下のファイルでご確認ください。
 意見募集のご協力にお礼申し上げます。
  • Recruitment Period:令和7年(2025年)11月14日から11月28日まで
  • 寄せられた意見の件数:2 cases

Inquiries 

Tax Division
TEL:0136-56-8838
FAX:0136-44-3500