On February 13, the Ministry of Internal Affairs and Communications (MIC) agreed to the establishment of a new non-statutory purpose tax, which was discussed by local governments.
The targeted municipalities are Koshimizu Town and Toyako Town, Hokkaido; Matsumoto City and Nozawaonsen Village, Nagano Prefecture; Miyazaki City, Miyazaki Prefecture; Ishigaki City, Okinawa Prefecture; Miyakojima City, Okinawa Prefecture; Motobu Town, Okinawa Prefecture; Onna Village, Okinawa Prefecture; and Chatan Town, Okinawa Prefecture. The tax is called a “lodging tax.
A special tax is levied per person per night for stays at hotels and inns licensed under the Ryokan Business Law, residences (minpaku) for which notification has been submitted under the Residential Accommodation Business Law, and authorized businesses (tokubetsu minpaku) under the National Strategic Special Zone Law. The tax rates for each municipality are as follows
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