Refund DeskLast checked August 24, 2026New system starts November 1, 2026 · 40 days to go6 things the government has not published yet

This page is written for English-speaking travellers going to Japan.

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Who Owns a Japan Tax-Free Purchase Bought for Someone in 2026?

A friend asks you to pick something up in Japan. The tax-free record is made from the passport at the register and from whether the goods leave Japan with that person, and neither of those reads who asked or who paid.

Last checked September 18, 20269 min readEvery number traces to a primary source

  • ¥5,000Minimum before tax, per shop, per day
  • Nov 1, 2026The new system starts
  • 1 / 11Of the tax-included price comes back
  • 90 daysTo leave Japan after the purchase

A tax-free sale in Japan is written against one passport, and the ¥5,000 before-tax line that decides whether it counts at all is measured for that single buyer at one shop on one calendar day — Japan Tourism Agency (checked August 19, 2026).

From November 1, 2026 that counter produces one total for the buyer instead of two separate ones, and an errand puts no second name beside it — Japan Tourism Agency (checked August 19, 2026).

Whose purchase is it when someone else asked you to buy it?

It belongs to whoever laid a passport on the counter, because that document is the only party the sale is written against. The request that set the shopping going, the money standing behind it and the person waiting for the parcel have no field of their own in the published conditions. Everything measured afterwards — the line, the counting unit, the deadline — is measured against that one person, which is why an errand finishes with one buyer rather than two.

What does the till actually record?

  • A document. The passport handed over at the till, which is what the sale is written against.
  • A shop and a calendar day. One buyer, one shop, one day is the unit, and receipts raised at different shops are kept apart.
  • An amount. ¥5,000 before tax, which a tax-included shelf tag shows as ¥5,500.
  • A status. The buyer is a non-resident, a foreign traveller staying under six months.
  • A deadline. Departure falls inside 90 days counted from the purchase date.

Go down that list hunting for a box marked with the name of the person who asked, and there is no box.

The other half of the subject — which pair of hands the goods are in when the country ends — is set out on which person has to be carrying the goods at departure.

Which November 1, 2026 changes touch who the buyer is?

  • The general goods and consumables split is abolished. Your own shopping and the shopping you were asked to do land in one total for one buyer at one shop on one day.
  • The tax comes back after the customs confirmation rather than at the till. What crosses the counter is the tax-included price, and the sale is still written against the document shown there.
  • A sale is sorted by its own date. One made on October 31, 2026 sits under the old arrangement and one made on November 1, 2026 under the new one, with no period slotted between those two dates.

Not one of the three opens a place to write down the person who asked.

What stays the same about whose purchase it is?

  • One sale, one document. The passport shown at the till is what the sale attaches to.
  • The unit stays buyer, shop, day. Receipts raised at separate shops are never added together to reach the line.
  • The buyer is a non-resident, a foreign traveller staying under six months, and that description is about the person standing at the counter.

An errand moves none of the three, because none of them has room for somebody who was not in the shop.

Where does this question come up?

The list arrived with their name written across the top

A name at the head of a shopping list is a note between two friends, and it never reaches the sale. What reaches the sale is the passport that goes on the counter, so the list becomes your purchase at the moment the items are rung up.

You and the person who asked are shopping side by side in Japan

Standing together changes nothing by itself, because the sale follows the document that is handed over rather than the people standing near it. Whichever passport comes out takes the whole basket, including the half that was chosen for the other person.

Only one of you has a passport to hand that afternoon

Then one document is available and the basket is written against it, whatever the two of you meant when you filled it. Intention is not one of the things the conditions read, so a passport left in a room cannot claim a share of a sale it was absent from.

Your companion wants their own request on their own passport

Two documents at one counter make two sales, and each is measured on its own side of the record. The ¥5,000 line is then asked twice, once for each buyer, rather than once for a basket that two people filled together.

The requested item on its own sits under the line

Your own shopping lifts the basket over only while the whole basket belongs to one buyer, which is what happens when a single passport is presented. Divide the same basket across two documents and each half is asked the question separately.

Three people sent you three different requests

Bought at one shop on one day, the three land in a single total on your passport, and that total carries no note of how many people asked. The record has room for the buyer, the shop and the day, and a count of requests is not among them.

The requests scatter you across four shops

Receipts raised at separate shops are kept apart, so four errands become four sales that happen to share one document. Each is asked about the line on its own, and a thin basket in one shop borrows nothing from a full one in the next.

You go back to the same shop in the afternoon for a second request

Same buyer, same shop, same calendar day, so the afternoon visit joins the morning one instead of starting a fresh count. A second errand is not a second buyer, however separately the two were asked for.

They ask for the receipt to be made out in their name

What the published conditions name is the passport presented at the till, and they describe no route that moves a recorded sale onto somebody who was not there. A name printed anywhere else is an arrangement between two friends rather than a change to the record.

They offer to lend you their passport before you fly

The sale would then be written against them, and the document read on the way out is the same document the sale names. The conditions describe those two as one person, which is the reason this question has a single answer at all.

They pay you back once you are home

The record was closed at the counter, well before the transfer lands. The published conditions do not read where the money came from, so a settlement between friends moves nothing that was written in the shop.

Their card is the one sitting in your wallet

How a card spelled differently from the passport is treated is not published as of August 19, 2026, which is worth weighing before anyone hands a card across a counter on someone else's behalf — a card whose spelling does not line up with the passport.

The sale is written against the passport that is presented, and the card sits outside that line of the record.

Someone in your group offers to put everyone's shopping on one passport

One document takes one sale, so everything that goes through under it becomes that person's purchase and is measured against that person's line. The others do not appear on the record, and their own passports show nothing from a counter they did not use.

You are told the purchase belongs to whoever paid

The payer is not among the things that get read, at the till or later. Advice delivered with certainty deserves the same look as advice delivered with a shrug, and the thing to look at is which passport the sale was written against.

Which pieces are not published as of August 19, 2026?

Two of them sit directly on the question of whose purchase it is.

  • Spelling. Whether a card carrying a different spelling from the purchaser's passport changes anything is not published as of August 19, 2026.
  • Deductions. Whether any amount is taken off before the refund reaches the buyer it is recorded against is not published as of August 19, 2026.

Both of those sit on the buyer rather than on the shopping.

The remaining open points — how long the money takes to arrive, where the terminals stand inside a given building, how the 8% reduced rate is treated — belong to the Japan Tourism Agency (checked August 19, 2026), the Japan Tax-free Shop Association (checked August 19, 2026) and Japan Customs (checked August 19, 2026), and an answer would surface on those pages first.

While those two points stay unpublished as of August 19, 2026, the settled part of an errand is the part decided at the counter: one passport, one buyer, one record.

Which questions follow from whose purchase it is?

Whose purchase is something a friend asked me to buy?

The buyer is whoever's passport went on the counter when the sale was rung up.

Can two names be recorded on one sale?

The record names one document, and there is no second slot beside it.

Can it be registered under the name of the person who asked?

The conditions describe a sale attaching to the passport presented, and describe no transfer to somebody who was not at the counter.

Does the person who asked have to be a non-resident as well?

That status is described for the buyer, and the person who asked is not a party the record names.

Does it matter that they paid me back afterwards?

The source of the money is outside what is read, and the document at the till is what the sale names.

What if their card is the one used at the counter?

How a differently spelled card is treated is not published as of August 19, 2026.

Do requested items count separately from my own?

At one shop on one day they sit in the same total, because the axis is the buyer rather than the reason each item went in.

Can two of us put everything on one passport?

Then everything becomes that passport holder's purchase and is measured against that person's line.

If we hand over two passports at one counter, is that two sales?

Each document carries its own sale and its own measurement.

Does the record show how many people asked?

It holds the buyer, the shop and the day, and nothing about who did the asking.

Do two visits to the same shop on one day count as one?

For one buyer at one shop on one calendar day they belong to a single total.

Do receipts from two shops join up?

Receipts raised at separate shops are kept apart.

Is the reason for buying recorded anywhere?

The conditions name a document, a shop, a day and a departure, and no reason among them.

Does the November 1, 2026 change move the buyer?

It folds two totals into one for the same buyer and leaves the name the sale is written against where it was.

Where are these conditions published?

The Japan Tourism Agency and Japan Customs.

Sources

Primary sources only. Each carries the date we checked it.

  1. Japan Tourism AgencyChecked checked August 19, 2026
  2. the Japan Tax-free Shop AssociationChecked checked August 19, 2026
  3. Japan CustomsChecked checked August 19, 2026

The arithmetic, done for you in the shop

The threshold is ¥5,000 before tax, per shop, per day, and receipts from different shops never combine. The Refund Japan app is being built to hold your list, tell you when a basket clears the threshold, keep receipts together and follow each refund until it lands.

Planned release: October 1, 2026. There is nothing to download yet and no waiting list — this site does not collect email addresses.

What the app will do

Nothing here is tax or legal advice, and every amount is the maximum before any handling fee. The rules can change; each page carries the date we last checked it against the primary sources. How we decide what to publish