Japan's accommodation tax (宿泊税) is a small local tax charged per person, per night, and collected at check-in, separate from your room rate. At our licensed apartments it comes to ¥0 to ¥200 per person per night in Tokyo, and a flat ¥300 for a normal-priced stay in Sapporo. Here is exactly how it is calculated, and how receipts work.
Tokyo: Heiwajima and Kameari
Our Tokyo apartments are licensed under the Hotel Business Act (簡易宿所), so Tokyo's accommodation tax applies now. It is charged per person, per night, on the room charge per person, excluding meals and consumption tax. Because an apartment rate is divided among everyone staying, the per-person figure is often under ¥10,000, so many of our Tokyo guests pay nothing. The tiers are:
- Under ¥10,000 per person per night: ¥0 (no tax)
- ¥10,000 to ¥14,999: ¥100 per person per night
- ¥15,000 or more: ¥200 per person per night
Tokyo: the 2027 change
From 1 April 2027, Tokyo replaces these tiers with a flat 3% of the per-person nightly charge, and stays under ¥13,000 per person become exempt. We always apply the rule in force for your dates, so you are charged correctly whichever side of the change you stay.
Sapporo: Sapporo North
Sapporo and Hokkaido introduced an accommodation tax on 1 April 2026, and our Sapporo apartments are subject to it. It is charged per person, per night, on the room charge, excluding meals and consumption tax. There is no low-price exemption, so it applies to nearly every stay; groups on qualifying school trips are exempt. The combined prefectural and city rate is:
- Under ¥20,000 per person per night: ¥300
- ¥20,000 to ¥49,999: ¥400
- ¥50,000 or more: ¥1,000
How you pay it
The accommodation tax is separate from your booking total and is settled at check-in. It is a public tax set by the city, not a fee from us, and every licensed accommodation in Tokyo and Sapporo collects it the same way.
Receipts and invoices
We issue a standard receipt (領収書) for your stay on request, with the accommodation tax shown as its own line. Please note that All Good Stay (AG STAY Co., Ltd.) is not a registered qualified-invoice issuer under Japan's invoice system, so we cannot issue a 適格請求書 (qualified invoice) with a registration number. A standard receipt is all most travelers need; if your company specifically requires a qualified invoice, please tell us before booking.
