Accommodation Tax [For accommodation business operators]

Update information

・February 21, 2025: Information on special tax collection subsidies and exceptions to the filing and payment deadlines was posted.
・October 24, 2024: Publicity materials (posters, tri-fold leaflets, cards) have been posted.
・October 11, 2024: The payment declaration form (English version) etc. has been added to each declaration form etc.
・September 30, 2024: The Special Collection Procedures Manual (English version) has been posted.
・August 30, 2024: Forms for various tax returns and other documents have been posted.
・July 18, 2024: Email templates for guests (in English, Chinese, and Korean) have been added.
・July 12, 2024: Guides to special collection procedures, guides to electronic filing, and public relations materials (flyers) have been posted.
We have posted the materials from the briefing session for business operators held in July. We have updated the upcoming schedule.

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
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").
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.
To determine whether a person is a student on a school trip, please refer to the certificate issued by the school stating that the person is on a school trip. Please keep the certificate issued by the school at the accommodation facility for five years.
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.
Email template for guests
To raise awareness of the accommodation tax system, we have created a template for accommodation businesses to include in their reservation completion emails and other emails sent to guests.
*Please select only the information you need. Also, please select the "Payment Method" according to your actual situation.

Accommodation Tax Business Information Session Held

From July 10 to 11, three explanatory sessions were held for hotel managers to explain the special collection procedures for the accommodation tax, support measures for its introduction, and the process for determining how the tax will be used.
 
The questions and answers from the session are as follows:
The materials distributed at the briefing session are as follows. (In addition, the Special Collection Procedures Guide and the Electronic Filing Guide were distributed and explained.)

Future plans

The general future plans are as follows:
From July 2024 (after the information session)
Acceptance of special taxpayer declaration forms
・Please submit the declaration form and attached documents by mail or in person.

September 2024 -
Distribution of special tax collector certificates, etc.
・Vouchers, bound manuals, etc. will be delivered directly to each facility.
・We will provide individual consultation regarding special provisions for filing deadlines, etc.

November 1, 2020
Introduction of accommodation tax in Niseko Town(Accommodation tax ordinance enacted, taxation started)
・Please display your special tax payment obligation certificate at the front desk of the facility, etc.

About the survey results

We asked accommodation business operators to fill in a questionnaire survey to provide reference for the filing and payment of accommodation tax, as well as for supporting the introduction and publicizing the tax.
Survey period: March 13th to 31st, 2024 Number of responses: 46

Hokkaido's accommodation tax review status

For information on the status of Hokkaido's accommodation tax consideration, please see the external website below.

Inquiries 

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