Accommodation Tax [For accommodation business operators]

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
【令和8年（2026年）4月1日以降の内容】
【令和8年（2026年）3月31日までの内容】
Frequently Asked Questions
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.

(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).
Special provisions for filing and payment deadlines

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

The following form is to be used by special tax collectors from November 1, 2024, when the accommodation tax is actually implemented.
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").
【令和8年（2026年）4月1日以降の様式】
【令和8年（2026年）3月31日までの様式】
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.
　加えて、令和8年4月1日からは、保育施設が実施する行事等に伴う宿泊も免除対象に加えることとなりました（詳しいことは「特別徴収事務の手引き」（このページ上段にあります）の11ページ以降でご確認ください）。
　なお、宿泊税の免除対象かどうかの判断は、学校や施設から発行される修学旅行等であることの証明書により行ってください。なお、受理した証明書は宿泊施設において5年間保存してください。
Electronic reporting system
Special collection administrative subsidy

Public Relations

Publication of public relations materials
We have created flyers etc. to be placed in guest rooms etc. If you would like one, please contact Commerce and Tourism Division of the Town Hall.

Inquiries 

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