Tax-free shopping for a temporary return to Japan: what changes in November 2026
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- For purchases from 1 November 2026, tax-free shopping changes to “pay including tax, have it checked on departure, then get a refund”.
- The My Number card for people living abroad is added to the accepted proofs of residence abroad.
- Before shopping at a tax-free store, check the documents and conditions.
In this article
The essential changes
For purchases from 1 November 2026: payment including tax in the shop, customs check on departure, then refund of the tax. As of 8 October 2026, the transition had not yet taken place.
- For non-resident Japanese who can show at least two consecutive years of residence abroad.
- The My Number card for people living abroad becomes an accepted proof.
- Indication of the Japanese home address, including the lot number, is no longer required on these documents.
Three steps to the refund
This description does not include duty-free shops located in airport transit areas.
- 1. Pay including tax in the shop and complete the tax-free formalities.
- 2. When leaving Japan, within 90 days of purchase, have customs confirm that the goods are being taken abroad.
- 3. The shop or its provider then refunds the tax. Confirm the method and timing with the seller.
Documents for a temporary return
In addition to the passport bearing the Japan return stamp, present one of the following documents.
| Document | Date and condition to check |
|---|---|
| Consular certificate of residence | Date residence abroad was established; for form 2, start date of the previous certified address. |
| Copy of the supplement to the family register | Date the address abroad was established or planned departure date. |
| My Number card for people living abroad, newly accepted | Planned date of departure abroad, card valid. The smartphone version is also included. |
How to calculate the two years abroad?
The new rule considers the period up to the last return to Japan, rather than up to the issue of the document. Residence abroad must remain continuous.
| Until 31 October 2026 | From 1 November 2026 |
|---|---|
| At least two years between settling abroad and the issue of the document. | At least two years between the planned departure or settling abroad and the last return entered in the passport. |
Before and during the return
- The consular certificate or copy of the register must be issued no earlier than six months before the last return. This condition does not change.
- The return stamp is needed. If you use an automatic gate, ask a border control officer for the stamp.
- Purchases must be taken out of Japan and checked on departure within 90 days of purchase.
- Check the tax-free conditions and the refund with the shop and the official sources before buying.