Accommodation tax [for accommodation businesses] | Accommodation tax | Tax | Living

お知らせ／定率制へ制度変更に伴う注意点

令和8年11月1日から定率制へ変更となります。
定率制の変更点については下記の資料をご覧ください。

電子申告（graffer)のURL変更のチラシに関して、宿泊事業者の皆様に郵送・メールにてお知らせしましたチラシに誤ったURLを乗せてしまいました。大変申し訳ございません。
正しいURLにつきましては、上記PDFを参考に申告いただけますと幸いです。
なお、二次元バーコードは正しいため、郵送したチラシからご使用いただけます。

令和8年10月31日までの定額制の手引き・様式等について

こちらのページは令和8年11月1日以降の定率制に関する資料です。
令和8年10月31日までの制度に関する資料（定額制）については下記リンク先からご覧ください。

Information on the fixed-rate accommodation tax.

Special collection affairs

*The guide and FAQs will be revised from time to time based on discussions with accommodation business operators.

Special Collection Procedures Manual

特別徴収事務の手引き（令和8年11月1日以降の内容）(PDF format: 8 MB)

定率制に変更後も、電子申告での申告が可能です。
詳しくは下記に掲載の電子申告の手引きをご覧ください。
※現在掲載している電子申告の手引きは定額制の内容です。
　定率制の電子申告の手引きは準備ができましたらお知らせします。

よくある質問(令和8年4月更新）　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

Frequently asked questions (for accommodation business operators)(PDF形式：142KB)
Frequently Asked Questions (for accommodation providers) English version(PDF format: 8 MB)

Each declaration form

(1) Forms related to the initial procedures

This is the form you will need to submit to be a special collector of the accommodation tax.
According to the ordinance, businesses operating hotels or private lodging businesses (minpaku) within the town must file a notification.
In addition, we have prepared forms for the payment of subsidies to business operators who will be special collectors when the accommodation tax is introduced.

Special tax collector declaration form (Form No. 2)(Word format: 10KB)
Special tax collector declaration form (Form No. 2)(PDF形式：75KB)
Notification of special tax collector registration(Word format: 10KB)
Notification of special tax collector registration(PDF形式：54KB)
Statement of substantial management(Word format: 10KB)
Statement of substantial management(PDF形式：69KB)

(2) Form to be used after becoming a special tax collector (after receiving the designated number from the city office)

Please submit the form (1) above to notify us of your special tax collection obligation.（※）This form will be used by business operators in reporting and paying the accommodation tax according to their individual circumstances and wishes.
*Once you have filed your special taxpayer notification with your local government office, you will later receive a "Notice of Acceptance of Special Taxpayer Declaration" from your local government office, which will list your designated number.
In particular, special tax collectors who do not have an office or place of business in the town are required to appoint a person to handle their lodging tax at Niseko Town as a tax agent. Below we have prepared forms related to these matters, as well as forms related to notification in order to report and pay the lodging tax once every three months (basically every month).

特別徴収義務者異動申告書（変更に関する申請書）(Word format: 9KB)
Notification of suspension, reopening, or closure of accommodation facility(Word format: 10KB)
Notification of suspension, reopening, or closure of accommodation facility(PDF形式：77KB)
Tax agent: Declaration and approval application(Word format: 11KB)
Tax agent: Declaration and approval application(PDF形式：76KB)
Tax Agent Appointment Exemption Application Form(Word format: 9KB)
Tax Agent Appointment Exemption Application Form(PDF形式：71KB)
Application for approval of combined tax return payment(Word format: 11KB)
Application for approval of combined tax return payment(PDF形式：93KB)
Application for special approval of deadline for filing tax return(PDF形式：86KB)

Special provisions for filing and payment deadlines

Request for application for special exemption for filing and payment deadline(PDF形式：160KB)
Application for special approval of deadline for filing tax return(Word format: 10KB)
Application for special approval of deadline for filing tax return(PDF形式：86KB)

(3) Forms to be used for reporting and paying the accommodation tax

　下記の様式は、特別徴収義務者のみなさんにお使いいただく様式です。
The form you will use on a daily basis is the Accommodation Tax Payment Declaration Form.
In addition, we have prepared forms for applying for exemption from payment obligations in cases where accommodation fees and accommodation taxes cannot be received due to unavoidable circumstances, or where collected accommodation taxes have been lost, as well as forms necessary for correcting past erroneous reporting and payment (called "correction").

【定率制様式】宿泊税納入申告書（納入書自動反映）(エクセル形式：34KB)

The data above is the form used when filing your tax return each month (or every three months for businesses exempt from special provisions).

【定率制様式】宿泊税納入申告書(PDF形式：71KB)
【定率制様式】徴収不能額等の還付又は納入義務の免除申請書(PDF形式：86KB)
【定率制様式】更正請求書(PDF形式：87KB)
【任意様式】定率制添付資料・徴収原簿例(エクセル形式：16KB)
宿泊税納入申告書(エクセル形式：29KB)
宿泊税納入申告書(PDF形式：119KB)

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.