Japan Tax Free Old vs New 2026: What Changes Line by Line?

Eleven lines separate the two systems. Four of them change on November 1, 2026, four are identical on either side, and three are still unannounced as of August 19, 2026.

Which set applies to you is decided by the date you buy, not the date you fly. There is no transition period — Japan Tourism Agency (checked August 19, 2026).

Which four lines actually change?

1. When you get the money. Old: deducted at the register. New: returned after customs confirms your purchase at departure.
2. The daily cap on consumables. Old: ¥500,000 per day. New: abolished.
3. Categories and packaging. Old: general goods and consumables counted separately, consumables sealed in a bag. New: the split and the bag are both gone.
4. Combining toward the minimum. Old: two separate piles. New: one total.

The fourth line is the one that quietly decides more cases than the others. Cosmetics and clothing bought in the same shop on the same day used to be tested separately and could both fall short. From November 1 they add together.

Which four lines are identical on both sides?

• The minimum: ¥5,000 before tax, at one shop on one day. That is ¥5,500 on a tax-included price tag.
• Receipts from different shops never combine, in either system, even in the same building.
• The departure deadline: 90 days, counted from the purchase date.
• The amount: one eleventh of the tax-included price. Pay ¥11,000 and the tax portion is ¥1,000.

Separate shipment of tax-free goods sits outside both columns: it was abolished at the end of March 2025, before either system was in play.

Why does the cash-flow line matter most?

Because it changes what you need in your account on the day. Under the old system your card was charged the discounted amount. From November 1 it is charged the full tag price, and the refund arrives afterwards.

It also changes what a missed step costs. Under the old system the discount had already happened by the time you reached the airport. Under the new one, the customs confirmation is what releases the money, so skipping it ends the process — Japan Customs (checked August 19, 2026).

Which three lines are still blank?

These sit in the new column with nothing in them as of August 19, 2026.

• Whether a handling fee is deducted, and how much. One eleventh is the tax; whether anything comes off it is unstated.
• How many days the refund takes between the customs confirmation and the money arriving.
• How the reduced 8% rate on food and drink is treated for tax-free purchases.

Confident-looking numbers circulate for all three. They do not trace back to a Japanese government source. The answers would appear via the Japan Tax-free Shop Association (checked August 19, 2026) or the Japan Tourism Agency (checked August 19, 2026).

Which column applies to your trip?

You buy in October and fly out in November

The old column. The purchase date decides. The tax came off at the register and there is nothing to do at the airport for that purchase.

Your trip straddles November 1

Both columns, in the same suitcase. Keep the receipts separate: only the November purchases need the airport step.

You are buying a large amount of cosmetics or medicine

The new column favours you. The daily cap and the sealed bag both disappear, and you can open what you bought while still in Japan.

You are close to the minimum with mixed goods

The new column helps here too, because the categories now add together instead of being tested in two piles.

You are on a long stay

Neither column helps. The 90 days run from the purchase date in both, so an early purchase on a four-month stay can expire before you fly.

You are budgeting the trip

Use the new column and the tag price. Budgeting on the pre-tax figure only works in the old column.

You are shopping on your last day

The columns pull in opposite directions here. In the old column a last-day purchase was finished at the register. In the new one it still needs the customs confirmation, so a purchase made hours before departure has to reach the terminal in time.

You are travelling with someone who pays for you

Both columns record the purchase against a passport, so the buyer is the person being tested. What differs is the consequence: in the new column the refund has to land somewhere afterwards, which is why the payment name starts to matter.

You are packing for the flight home

Only the new column asks anything of your luggage. A Red judgment means showing the goods, so purchases from November 1 should stay reachable until the confirmation is done. In the old column the sealed bag did that job and nothing was checked on the way out.

Questions people ask

What is the main difference between the old and new tax-free systems?

When you get the money. The old system deducted the tax at the register; from November 1, 2026 it is returned after customs confirms your purchase at departure.

Which date decides, the purchase or the flight?

The purchase date. There is no transition period.

Is the ¥5,000 minimum changing?

No. It is ¥5,000 before tax at one shop on one day in both systems, which is ¥5,500 on the price tag.

Is the ¥500,000 daily limit still in place?

It is abolished for purchases from November 1, 2026.

Do I still need the sealed bag?

Not for purchases from November 1, 2026. The general goods and consumables split is abolished and the bag goes with it.

Does the refund amount change?

No. It is one eleventh of the tax-included price in both systems.

Is the 90-day rule different in the new system?

No. It is 90 days from the purchase date in both.

Is there a handling fee in the new system?

Unannounced as of August 19, 2026.

Can I still post my purchases home?

No, in either system. Separate shipment of tax-free goods was abolished at the end of March 2025.

Is there a transition period between the two systems?

No. Purchases up to October 31, 2026 follow the old rules and purchases from November 1 follow the new ones, with nothing in between.

How many lines actually differ between the systems?

Four change, four are identical, and three are unannounced as of August 19, 2026.

Does the new system change who can buy tax free?

No. It is for non-residents in both columns, broadly people who have been in Japan for less than six months.

Which column should I plan my budget around?

The new one, using the price on the tag. You pay the full tax-included amount first, and the refund arrives after the customs confirmation.