Accommodation Tax

Niseko Town has decided to introduce an accommodation tax as one of the financial resources to help realize a sustainable international resort that is trusted by townspeople and tourists.

・June 6, 2024: An overview of the accommodation tax (Korean version) has been posted.
June 4, 2024: Niseko Town submitted its opinion to Hokkaido regarding the proposed lodging tax (a new tax aimed at promoting tourism) under consideration by the Hokkaido Prefectural Government.
・On May 17, 2024, the English version of Niseko Town Accommodation Tax Ordinance and Enforcement Regulations was posted.
・May 10, 2024: We created a page for accommodation business operators.
・September 26, 2025: A page about the Hokkaido accommodation tax has been added.

With the introduction of Hokkaido's accommodation tax, our town will handle both the town and prefectural accommodation tax assessments and collections. For more information on the town's response to the introduction of the prefectural accommodation tax, please refer to the following page.

We have created a separate page containing useful information for accommodation operators who are required to collect special taxes, as well as various forms for notification. Please go to the page from the link below.

After the "Niseko Town Accommodation Tax Ordinance" was passed at Niseko Town Council Meeting in December 2023, we began discussions with the Minister of Internal Affairs and Communications regarding the establishment of the new accommodation tax.（※）。
With the consent of the Minister of Internal Affairs and Communications obtained on March 12, 2024, the following ordinances and regulations were issued on March 13.

​The town will introduce the accommodation tax starting November 1, 2024.​
*When a municipality establishes or changes a non-statutory purpose tax such as an accommodation tax, it is necessary to consult with the Minister of Internal Affairs and Communications in advance and obtain consent (Article 731, Paragraph 2 of the Local Tax Law).

Please refer to the file below for an overview of the accommodation tax.

Regarding Niseko Town 's accommodation tax, we have created reference materials that cover the reasons for introducing it, an overview of the tax system, the past review process and future schedule, and related laws and regulations.