Japan Tax-Free 2026: Which System Applies to a Purchase?

The date on the receipt decides it. A purchase made up to October 31, 2026 follows the old system, and one made from November 1, 2026 follows the new one, with a ¥5,000 before-tax minimum either way — Japan Tourism Agency (checked August 19, 2026).

There is no transition period and no overlap, so a single trip can contain purchases under both systems.

Which date is the one that counts?

• The purchase date. Not the day you fly, not the day you arrived, not how long you stay.
• Up to October 31, 2026 — the old system, where the shop takes the tax off at the till.
• From November 1, 2026 — the new system, where you pay the full price and the tax comes back after the customs confirmation.

This is the whole rule. Everything else follows from which side of that line the receipt sits on.

What does the old side look like?

The shop handles it at the register and you leave with the tax already off. Consumables travel in the sealed packaging that the old system required, and the daily ceiling on consumables still applies to that purchase.

Nothing about that changes retroactively. A purchase settled under the old system stays settled — Japan Customs (checked August 19, 2026).

What does the new side look like?

1. You pay the tax-included price at the till and show your passport before payment is finalised.
2. A terminal reads your passport when you leave Japan, and you may be asked to show the goods.
3. The tax comes back after that confirmation, not at the register.

The sealed packaging is no longer required, so what you bought can be used during the trip.

What changed on November 1, 2026?

• The general goods and consumables split is abolished, so one shop on one day is one total.
• The sealed bag requirement is abolished.
• The tax returns after the customs confirmation rather than at the register.
• The former daily ceiling on consumables is abolished.

None of that reaches backwards, and none of it changes who may claim or where the goods have to go. It applies to purchases made from that date onward.

What has not changed?

• The minimum is ¥5,000 before tax, per buyer, per shop, per day — ¥5,500 on a tax-included tag.
• Receipts from different shops never combine.
• The 90 days run from the purchase date, under either system.
• The refund is one eleventh of the tax-included price.
• A purchase of ¥1,000,000 or more requires registration of a serial number or similar identifying information.
• Separate shipment was abolished at the end of March 2025.

When does this come up?

You are shopping on October 31, 2026

That purchase is on the old side. The shop takes the tax off at the register and there is nothing for you to do at the airport for it.

You are shopping on November 1, 2026

You pay the full price, and the money comes back after the confirmation at departure.

Your trip runs across both dates

Sort your receipts by date. The two groups are handled differently, and neither converts into the other.

You are deciding when to buy

Buying before the date means the money never leaves your hands. Buying after means a larger basket can qualify, because the categories now add together.

You are buying late at night on October 31, 2026

The date on the receipt is what is read. A purchase settled that day is on the old side.

You are worried about being asked to choose

You are not asked, because there is nothing to choose. The date decides it.

You bought in October and fly home in December

The 90 days run from the purchase date, so an October purchase carries an October deadline.

You are buying consumables in October

The old system's packaging requirement applies to that purchase, so plan to leave it unopened.

You are buying consumables in November

The packaging requirement is gone, so you can use what you bought during the trip.

You are told the change is retroactive

It is not. Purchases made up to October 31, 2026 follow the system that was in force when they were made.

You are planning a shopping day around the date

Concentrate the buying in one shop on one day either way. That rule is the same on both sides of the line.

You are travelling with someone who bought on the other side

Each passport carries its own purchases, and each receipt carries its own date. Two people on one trip can be on different sides for different receipts.

You are asked at the till which system this is

The shop applies the one in force that day. There is no version of the question where you pick.

You are reading a page that describes the sealed bag

That page is describing the system in force up to October 31, 2026. It is not wrong about that period; it is simply about the other side of the line.

You are keeping receipts for a long trip

Keep them grouped by date rather than by shop. The date is what decides how each one is handled.

What is unannounced as of August 19, 2026?

On the new side, whether a handling fee is deducted, how many days the refund takes, where the terminals are placed, whether cash remains available and how the reduced rate is treated are unannounced as of August 19, 2026. Answers would appear via the Japan Tax-free Shop Association (checked August 19, 2026) or the Japan Tourism Agency (checked August 19, 2026).

Nothing is unannounced about which system applies. That one is published: the purchase date decides it, with no transition period.

Questions people ask

Which date decides the system?

The purchase date on the receipt.

Is there a transition period?

No. Up to October 31, 2026 is the old system; from November 1, 2026 is the new one.

Can I choose which system to use?

No. There is nothing to choose.

Does my October purchase become a new-system purchase later?

No. It stays under the system in force when it was made.

Does my departure date matter for this?

Not for which system applies. It matters for the 90-day deadline.

Can one trip contain both?

Yes. Sort the receipts by date.

Is the minimum different between the two?

No. It is ¥5,000 before tax, per buyer, per shop, per day, on both sides.

Do I go to a terminal for an October purchase?

The confirmation step belongs to the new system. An old-system purchase was settled at the register.

Does the sealed packaging still apply in October?

The requirement belonged to the old system, so it applies to purchases made while that system was in force.

How much comes back under the new system?

One eleventh of the tax-included price. Whether a fee is deducted is unannounced as of August 19, 2026.

Does the 90-day rule change?

No. It runs from the purchase date under either system.

Where is this published?

The Japan Tourism Agency, with the departure step at Japan Customs.

Does the shop decide which system applies?

No. The date the purchase is made decides it, and the shop applies whichever one is in force.

Do the two systems have different minimums for consumables?

The minimum itself is the same. What differs is that the categories add together from November 1, 2026.

Can I return an October purchase and rebuy it in November?

Returns are a matter between you and the shop, and this system does not set out how a return is handled.