Niseko Town Accommodation Tax Ordinance - Request for opinions on the proposed amendment
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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.
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.
- Amendment to the Niseko Town Accommodation Tax Ordinance(PDF形式：62KB)
- Comparison table of old and new contents (Table showing the differences between the current contents and the revised (draft) contents (revised parts are underlined))(PDF形式：97KB)
- Revised Article (Draft) / Niseko Town Accommodation Tax Ordinance(PDF形式：154KB)
[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.
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.
Method and period for soliciting opinions
We are seeking your opinions on the content of the accommodation tax system reforms that our town is aiming for.
If you have any comments, please send them to us in the following ways:
If you have any comments, please send them to us in the following ways:
- How to submit your comments:Either by email, mail, or in person at the town hall (written documents only, no oral submissions allowed)
- Appearance etc:As long as it is legible, the format and appearance are not important.
- Recruitment Period:By 5:00 PM on Friday, November 28, 2025(Postmarks on the same day are valid for mailed applications)
- mail address:zeimu@town.niseko.lg.jp
Inquiries
- Tax Division
- TEL:0136-56-8838
- FAX:0136-44-3500