We will change the accommodation tax to a flat-rate system.
Important Notice
We recently received approval from the Minister of Internal Affairs and Communications for revising Niseko Town accommodation tax system.
As a result, the accommodation tax in this town isSo farTiered flat rate systemFromChanged to a fixed-rate systemWe are pleased to inform you that this has been decided.
As a result, the accommodation tax in this town isSo farTiered flat rate systemFromChanged to a fixed-rate systemWe are pleased to inform you that this has been decided.
These changes will apply to stays from November 1, 2026.
Click here for an overview of the policy's requirements.
- Revision of the accommodation tax system(PDF形式：442KB)
Purpose of the system change and past efforts
In Honmachi, the "Niseko Town Accommodation Tax Ordinance" was enacted in 2023 (2023), and from November 1, 2024, everyone staying in the town will be required to pay the accommodation tax.
The current system calculates the accommodation tax based on a fixed rate in five tiers, ranging from 100 yen to 2,000 yen, depending on the accommodation fee per person per night.
However, since the introduction of the lodging tax, the situation surrounding our town has changed dramatically. This is due to a rapid increase in inbound tourism demand, which has led to increased administrative demand in various sectors, as well as the introduction of the Hokkaido lodging tax.
Therefore, since last year, our town has been working to respond appropriately to these changes and to ensure the creation of a sustainable tourist destination that is in harmony with the lives of our residents. To achieve this, we have been repeatedly discussing and going through the procedures for revising our town's accommodation tax system, which is a major source of funding.
The current system calculates the accommodation tax based on a fixed rate in five tiers, ranging from 100 yen to 2,000 yen, depending on the accommodation fee per person per night.
However, since the introduction of the lodging tax, the situation surrounding our town has changed dramatically. This is due to a rapid increase in inbound tourism demand, which has led to increased administrative demand in various sectors, as well as the introduction of the Hokkaido lodging tax.
Therefore, since last year, our town has been working to respond appropriately to these changes and to ensure the creation of a sustainable tourist destination that is in harmony with the lives of our residents. To achieve this, we have been repeatedly discussing and going through the procedures for revising our town's accommodation tax system, which is a major source of funding.
Main efforts toward changing the accommodation tax system
■September to early December 2025
Discussion and consensus-building activities within the town regarding changes to the lodging tax system.
- Survey for accommodation providers: Conducted once
- Briefings and discussions for accommodation providers: Held 8 times (including 2 individual consultations)
- Policy proposal explanations for town council: Held 3 times
- Resident consultation meetings held within the town: 14 times
- Exchange of opinions with experts (Niseko Town Tourism Council): Held once
In addition, the Tourism Association held a discussion meeting on the topic of accommodation tax.
■December 2025
Niseko Town passed an ordinance amending part of the Niseko Town Accommodation Tax Ordinance (the amendment mainly involves changing to a flat-rate system).
■January 2026
Negotiations with the Ministry of Internal Affairs and Communications regarding changes to the accommodation tax have begun.
■March 2026
Minister of Internal Affairs and Communications approves changes to the town's accommodation tax system.
"Regulations Determining the Effective Date of the Ordinance Amending Part of Niseko Town Accommodation Tax Ordinance" Promulgated
Discussion and consensus-building activities within the town regarding changes to the lodging tax system.
- Survey for accommodation providers: Conducted once
- Briefings and discussions for accommodation providers: Held 8 times (including 2 individual consultations)
- Policy proposal explanations for town council: Held 3 times
- Resident consultation meetings held within the town: 14 times
- Exchange of opinions with experts (Niseko Town Tourism Council): Held once
In addition, the Tourism Association held a discussion meeting on the topic of accommodation tax.
■December 2025
Niseko Town passed an ordinance amending part of the Niseko Town Accommodation Tax Ordinance (the amendment mainly involves changing to a flat-rate system).
■January 2026
Negotiations with the Ministry of Internal Affairs and Communications regarding changes to the accommodation tax have begun.
■March 2026
Minister of Internal Affairs and Communications approves changes to the town's accommodation tax system.
"Regulations Determining the Effective Date of the Ordinance Amending Part of Niseko Town Accommodation Tax Ordinance" Promulgated
Main steps and initiatives leading up to the system change
The town will be taking various steps to implement the changes starting November 1st.
Details of the initiative and announcements will be posted on the town's website as they become available.
Details of the initiative and announcements will be posted on the town's website as they become available.
[Main initiatives going forward]
◆Late March
- Sending out notices about system changes and requesting surveys to accommodation providers.
*Survey: The main purpose is to conduct a basic survey regarding system modifications in response to institutional changes and the development of support measures for introducing DX to reduce manpower and improve productivity.
◆After April
- Holding of opinion exchange meetings and explanatory meetings regarding system changes with accommodation providers.
The main topic of the exchange of opinions was discussion on developing support measures for accommodation providers based on the above survey.
Information sessions, both large-scale and individual, will be held as needed to meet the needs of the participating businesses.
◆As soon as preparations are complete
- Distribution of materials and other public relations activities related to the system change
• Development and implementation of support measures for businesses
- Sending out notices about system changes and requesting surveys to accommodation providers.
*Survey: The main purpose is to conduct a basic survey regarding system modifications in response to institutional changes and the development of support measures for introducing DX to reduce manpower and improve productivity.
◆After April
- Holding of opinion exchange meetings and explanatory meetings regarding system changes with accommodation providers.
The main topic of the exchange of opinions was discussion on developing support measures for accommodation providers based on the above survey.
Information sessions, both large-scale and individual, will be held as needed to meet the needs of the participating businesses.
◆As soon as preparations are complete
- Distribution of materials and other public relations activities related to the system change
• Development and implementation of support measures for businesses
For other information regarding accommodation taxes, please see the following page.
Inquiries
- Tax Division
- TEL:0136-56-8838
- FAX:0136-44-3500