This announcement from the Ministry of Internal Affairs and Communications reports approval for the establishment of accommodation taxes as special purpose taxes by local governments that had submitted consultations.
On July 22, 2025, the Ministry of Internal Affairs and Communications approved the establishment of accommodation taxes submitted for consultation by 10 local governments. The affected municipalities are Asahikawa City, Obihiro City, Hakodate City, Furano City, Otofuke Town, and Shimukappu Village in Hokkaido; Hirosaki City in Aomori Prefecture; Gifu City in Gifu Prefecture; Toba City in Mie Prefecture; and Kumamoto City in Kumamoto Prefecture.
Background of Accommodation Tax Introduction
Against the backdrop of realizing a tourism-oriented nation and the rapid increase in inbound tourists, securing financial resources for tourism promotion measures has become an important challenge for local governments. The accommodation tax is collected from users of accommodation facilities as a special purpose tax aimed at tourism promotion, maintenance of tourism infrastructure, and environmental conservation of tourist destinations.
Introduction Status by Each Municipality
The 10 municipalities approved this time have designed accommodation tax systems according to their regional characteristics. The six Hokkaido municipalities (Asahikawa, Obihiro, Hakodate, Furano, Otofuke, and Shimukappu) plan simultaneous introduction to promote coordinated tourism development as major tourist destinations within the prefecture. Each municipality has established through ordinances fixed-rate or percentage-based tax rates according to accommodation fees, tax exemption thresholds, clarification of usage purposes, and other provisions.
Uses of Accommodation Tax
Tax revenues from accommodation taxes are planned to be allocated to the following tourism promotion projects: tourism promotion and marketing activities, establishment and operation of tourist information centers, strengthening multilingual support, environmental improvements at tourist sites (public toilets, Wi-Fi infrastructure, etc.), tourism human resource development, establishing disaster response systems for tourists, and promoting sustainable tourism destination development.
Position as Special Purpose Tax
The accommodation tax is established by each municipality through ordinance as a special purpose tax based on the Local Tax Act. By obtaining approval from the Minister of Internal Affairs and Communications, local governments can establish their own tax systems and secure financial resources for tourism promotion measures suited to regional circumstances. With this approval, the number of municipalities introducing accommodation taxes is expected to increase further nationwide, and local efforts toward realizing a tourism-oriented nation are expected to be further strengthened.
The article demonstrates that efforts by local governments aiming to secure stable financial resources for tourism promotion are spreading, with accommodation taxes becoming established as an important financial resource for tourism infrastructure development.