Accommodation Tax [For accommodation business operators]

お知らせ／事業者のみなさん向け

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。

宿泊税定率制に伴う変更点(PDF形式：417KB)

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～10月31日までの内容】

特別徴収事務の手引き（R8.4.1以降の内容）(PDF format: 1 MB)

【令和8年（2026年）11月以降の内容】

令和8年11月以降の宿泊税定率制の手引きについては、現在作成中です。
令和8年7月下旬頃までにお知らせできるよう準備を進めています。

よくある質問(2026.4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).

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)
[2025 fiscal year only] Application for approval of special application of filing and payment deadline(Word format: 9KB)
[2025 fiscal year only] Application for approval of special application of filing and payment deadline(PDF形式：75KB)

(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").

【令和8年（2026年）4月1日～10月31日までの様式】

Accommodation Tax Declaration Form (automatic reflection on the tax return)(エクセル形式：39KB)
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)
集計・申告支援ソフト（単月用）(エクセル形式：38KB)
集計・申告支援ソフト（特例用）(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.
　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。