Information on the fixed-rate accommodation tax.
(System in effect until October 31, 2026)
This page contains forms valid until October 31, 2026.
For information on the fixed-rate system forms effective from November 1, 2026, please see the link below.
For information on the fixed-rate system forms effective from November 1, 2026, please see the link below.
Special Collection Procedures Manual
Each declaration form
The data above is the form used when filing your tax return each month (or every three months for businesses exempt from special provisions).
- Accommodation Tax Declaration Form (English version)(エクセル形式：30KB)
- Accommodation Tax Declaration Form (English version)(PDF形式：81KB)
- Accommodation tax invoice(エクセル形式：29KB)
- Accommodation tax invoice(PDF形式：119KB)
- Correction request form(Word format: 13KB)
- Correction request form(PDF形式：94KB)
- Application for refund of uncollectible amounts or exemption from payment obligations(Word format: 11KB)
- Application for refund of uncollectible amounts or exemption from payment obligations(PDF形式：79KB)
- Data aggregation and tax filing support software (for single-month use)(エクセル形式：38KB)
- Data aggregation and tax filing support software (for special cases)(エクセル形式：47KB)
The accommodation tax shall not be levied on persons participating in school trips or other school events organized by schools (excluding universities) as stipulated in Article 1 of the School Education Act.
In addition, from April 1, 2026, overnight stays associated with events held by childcare facilities will also be exempted (for more details, please refer to page 11 and onwards of the "Guide to Special Collection Procedures" (located at the top of this page)).
Please note that the determination of whether or not an event is exempt from the accommodation tax should be made based on a certificate issued by the school or facility certifying that it is a school trip, etc. The accommodation facility must keep the accepted certificate for five years.
In addition, from April 1, 2026, overnight stays associated with events held by childcare facilities will also be exempted (for more details, please refer to page 11 and onwards of the "Guide to Special Collection Procedures" (located at the top of this page)).
Please note that the determination of whether or not an event is exempt from the accommodation tax should be made based on a certificate issued by the school or facility certifying that it is a school trip, etc. The accommodation facility must keep the accepted certificate for five years.
- Certificate of school trip etc.(PDF形式：84KB)
- Certificate of school trip etc.(Word format: 10KB)
Publication of public relations materials
This is a public relations document for announcements. If you need a copy, please contact Commerce and Tourism Division of the town hall.
Inquiries
- Tax Division
- TEL:0136-56-8838
- FAX:0136-44-3500