Tax-Free Shop Registration 2026: What a Shop Sets Up Before Nov 1?

From November 1, 2026, a tax-free shop in Japan chooses how its consumption-tax refunds are paid, under one of 3 patterns: A, B or C. The Japan Tax-free Shop Association also lists 4 points to check before choosing a refund operator, and says shops must renew their traveller-facing leaflets and manuals — Japan Tax-free Shop Association (checked October 7, 2026).

This article covers what a shop decides and checks under the new system. It does not give the application forms, the office a shop applies to, or the time an approval takes. The two pages it relies on, from the Japan Tourism Agency and the Japan Tax-free Shop Association, do not describe those steps when checked on October 10, 2026. A shop should confirm its registration steps with the body that handles them.

Under the refund system, which roles does a shop keep and which does it hand over?

Three parties share the work. The shop checks that a buyer qualifies and creates the purchase record. After customs confirms the goods left Japan, the shop keeps the customs confirmation and refunds the consumption tax it collected, although it can delegate the refund work to a refund operator — Japan Tax-free Shop Association (checked October 7, 2026).

• The refund pattern. The shop asks its current approved sending and receiving operator whether that operator will also refund. It then chooses A (the approved operator refunds), B (a different refund operator refunds) or C (the shop refunds the traveller directly).
• The approved sending and receiving operator. It sends the purchase record to the National Tax Agency and receives the customs confirmation on the shop's behalf. A shop that builds its own system can send the record itself.
• The refund operator. On the basis of the customs confirmation, it refunds by credit card, QR code payment, cash or other means. A shop can also refund in person.

Delegation takes 3 forms. In the first, the shop sends the record itself and only refunds go to a refund operator. In the second, the approved operator both sends the record and refunds. In the third, the shop uses the approved operator's sending system and only refunds go to a refund operator. In every form the traveller follows the same path: pay the tax-included price, pass the customs check at departure, and receive the refund after confirmation.

When a shop compares refund operators, what does it weigh?

A refund operator must complete registration as a funds transfer business under Japanese law before it starts refund work. The Association asks shops to compare 4 points: the state of legal compliance, the kinds of refund method offered (credit card, QR code payment, cash and others), how travellers register their refund destination (an app, a website or a payment terminal), and the costs, such as handling fees and monthly usage charges.

What changes for a shop from November 1, 2026?

• There is no transition period. Purchases up to October 31, 2026 follow the old method, and purchases from November 1, 2026 follow the new one.
• The daily cap of 500,000 yen on consumables is abolished from November 1, 2026, and the split between general goods and consumables goes with it.
• The shop must guide travellers through refund registration, so its leaflets and manuals need to be renewed.

What stays the same whichever pattern a shop picks?

• The purchase threshold is 5,000 yen before tax from one shop on one day, which is 5,500 yen tax-included. Purchases from different shops cannot be added together.
• The traveller must leave Japan within 90 days of the purchase date, and the customs confirmation comes first. The refund follows it.
• Only non-residents qualify, such as foreign travellers who stay in Japan for less than 6 months.

Which situations do shops meet, and what should each one check?

Your shop already uses an approved operator that may or may not refund

Ask that operator whether it will also refund, and keep the answer in writing if you can. If it will, the shop is looking at pattern A. If it will not, the shop chooses between B and C.

Your shop has not yet chosen who refunds

The Association asks shops to consider A, B and C before they settle on one. Until that choice is made, set out the 4 comparison points and the costs side by side, so that the choice can be made on the same basis for every operator.

You are comparing two refund operators

Put the 4 points in one table: legal compliance, refund methods, registration routes and costs. Check first that each company has completed its funds transfer registration, because refund work cannot start before that.

An operator offers only an app for registration

The Association lists 3 routes a traveller may use: an app, a website or a payment terminal. Ask the operator whether it also offers a website or terminal route, and how a traveller without a smartphone would register.

The quote shows a monthly usage charge but no handling fee

The Association names handling fees and monthly usage charges as costs to weigh when choosing an operator. Ask for both to be shown separately. Whether a handling fee comes out of the traveller's refund, and at what rate, is unannounced as of August 19, 2026.

Your shop wants to refund travellers directly

Pattern C has the shop refund the traveller itself, which the Association lists as one of the 3 patterns. The handover of the refund then sits with the shop at the counter, so the refund method and the registration guidance both need an owner inside the shop.

Your shop sells items priced at 1,000,000 yen or more

Items priced at 1,000,000 yen or more need a serial number or similar detail registered. Build that step into the counter procedure, so that it is not missed when the purchase is recorded.

Your shop still has leaflets that describe the old till refund

The Association says shops must renew their guidance leaflets and manuals for travellers. The text checked does not give a date by which that renewal must be finished.

Two shops in the same street use different operators

Each shop chooses its own operator, so the 2 shops can end up with 2 separate refund arrangements. Each shop counts its own purchases against the 5,000 yen threshold, and the 2 shops' purchases are not added together.

A sale dated October 31, 2026 is handled alongside sales from November 1

A sale dated October 31, 2026 stays under the old method, in which the tax came off at the till. Sales dated November 1, 2026 or later follow the new method, with a refund after the customs check. The receipt date decides which method applies.

A traveller asks which company will refund them

The Association tells shops to confirm the registration method and the guidance with the approved operator or refund operator they contract with. Give the traveller the answer that operator provides, rather than a guess.

Your shop checks the operator list the Association publishes

The list is built from each company's own declaration and is a reference only. It is not an authorisation or a guarantee from the Association, so a name on the list shows what the company declared and nothing more.

What is not yet published about refunds through an operator?

• Handling fees. Whether a handling fee is deducted from the traveller's refund, and at what rate, is unannounced as of August 19, 2026.
• Cash. The Association lists cash among the refund methods, but whether a given operator or airport will pay cash is unannounced as of August 19, 2026.

Every open point is gathered in what is not published yet, and new statements go into the announcement tracker.

Frequently asked questions about tax-free shop registration and refund patterns

Does this article explain the application forms for a tax-free shop?

No. It does not give the forms, the office to apply to, or the approval period, because the pages it relies on do not describe them when checked on October 10, 2026. A shop should confirm those steps with the body that handles its registration.

Can one company be both the approved sending and receiving operator and the refund operator?

Yes. A shop can have one operator send the record and also handle the refund, or split the two between separate companies, depending on the pattern it chooses.

Must a refund operator be registered as a funds transfer business?

Yes. The Association says a refund operator must complete that registration before it starts refund work.

Does a name on the Association's operator list mean the operator is approved?

No. The list reflects each company's own declaration, and the Association does not present it as an authorisation or a guarantee.

Do purchases dated October 31, 2026 move to the new system?

No. There is no transition period, so a purchase dated October 31, 2026 stays under the old method, in which the tax is taken off at the till.

Is there a deadline for renewing the leaflets and manuals?

The text checked says the shop needs them renewed, but it does not give a date. The shop should confirm the timing with its operator.

Does a handling fee come out of the traveller's refund?

The costs the Association lists, including handling fees, are costs between the shop and the operator. Whether any fee is deducted from the traveller's refund is unannounced as of August 19, 2026.

Does an item at 1,000,000 yen or more need extra registration?

Yes. Items at 1,000,000 yen or more need a serial number or similar detail registered.

Does a 5,000 yen purchase from one shop count if the traveller also buys at another shop?

No. The threshold applies per shop, per day, so purchases at different shops are not added together.

Can a shop refund the traveller itself instead of using an operator?

Yes. Pattern C is a shop refunding the traveller directly, which the Association lists among the 3 patterns.

Does the new system apply to visitors who are not non-residents?

The refund system covers non-residents, meaning foreign travellers who stay in Japan for less than 6 months, so the shop checks eligibility at the counter.

Does the 90-day limit apply to the shop as well?

The 90-day limit is set for the traveller: leave Japan within 90 days of the purchase date and pass the customs check. This article does not describe a separate deadline for the shop.