Guide to Tax-Refund Procedures
In accordance with amendments to Japan's tax-refund system, the tax-refund system will transition to a "Refund System" (Post-Purchase Refund System) (*) starting November 1, 2026. As procedures for customers wishing to make tax-refund purchases will change, please check the applicable section below according to the date of your purchase.
Tax-refund processing is available at the Foreign Customer Service Counter on the 3rd floor.
(*) Refund System: A system where the equivalent consumption tax (minus applicable handling fees) is refunded upon completing processing at Matsuya's Foreign Customer Service Counter and airport customs during departure.
1. Tax-Refund Procedures up to October 31, 2026
If your total daily purchases reach 5,000 yen or more (excluding tax) (for consumable goods such as food and cosmetics: from 5,000 yen up to 500,000 yen excluding tax), you are eligible for consumption tax exemption (refund) procedures. Even if the price of an individual item is under 5,000 yen, as long as the total combined amount is 5,000 yen (excluding tax) or more and under 500,000 yen (excluding tax), general goods and consumable goods can be combined and processed for tax exemption under the rules for consumable goods.
*A tax-refund handling fee of 1.54% will be charged on tax-exempt items.
Location: 3rd Floor Foreign Customer Service Counter
Eligibility: Non-residents purchasing goods to take out of Japan
Important Notice: Tax-refund procedures must be completed by the purchaser in person. Applications by proxy are not accepted.
Required Documents and Items
Passport
Receipts for purchases made on the same day
Credit card, Debit card (if used for purchase)
When purchasing with the code payment, please present your payment detail screen on your smartphone to verify your identity.
Purchased items
Cash Purchase Tax-refund Confirmation Form (if purchasing items worth 100,000 yen or more in cash)
Important Notes
You can also complete tax-refund procedures using the tax-refund QR code from "Visit Japan Web." In such cases, you may still be asked to present your passport for identity verification.
Tax exemption applies only to foreign nationals holding one of the following status of residence: "Temporary Visitor," "Diplomatic," or "Official."
Please note that as of September 1, 2022, individuals holding status of residence such as "Permanent Resident," "Special Permanent Resident," "Spouse or Child of Japanese National," or "Spouse or Child of Permanent Resident" are no longer eligible for tax exemption.
All tax-refund purchase data is shared electronically with the National Tax Agency.
Tax exemption applies only to purchases intended for personal use. In accordance with guidelines from the National Tax Agency and to prevent misuse of the tax-refund system, customers making unusually frequent, high-volume, or high-value purchases that exceed certain thresholds may be deemed ineligible for tax exemption.
Items purchased with gift certificates, department store gift cards, other gift cards, shareholder discount cards, or corporate cards (business credit cards) are exempt from tax-refund eligibility.
Thank you for your understanding and cooperation.
2. Tax-Refund Procedures on or after November 1, 2026
If your total daily purchase of tax-exempt items is 5,000 yen or more (excluding tax), you are eligible for tax-refund procedures. Please note that a handling fee of 2.15% of the total purchase amount (including tax) will be charged. Thank you for your understanding.
Tax-refund procedures are available at the Foreign Customer Service Counter on the 3rd floor.
Tax-refund Procedure Steps
At the Department Store:
On the day of purchase, please bring your purchased items and the required documents listed below to the Foreign Customer Service Counter on the 3rd floor.Register Refund Information:
After completing the store procedures, please register your customer information on the Refund Information Registration Website yourself.
*Details regarding the Refund Information Registration Website will be provided during your tax-refund processing at the counter.
*Please note that cash or immediate refunds are not issued in-store.At Airport Customs Upon Departure:
When leaving Japan, complete the procedures using the tax-refund kiosk/terminal located at the airport or port of departure. All tax-refund procedures are complete once customs confirms that the items are being taken out of the country.*The consumption tax amount (minus applicable handling fees) will be refunded if you present your passport and receive customs clearance upon departure within 90 days from the purchase date.
*During customs inspection, you must present your tax-exempt items upon request. Please make sure to complete customs procedures before checking in or handing over your luggage to the airline.
*Customs areas may be crowded, so please allow plenty of time to complete departure checks.Refund Processing:
After departure confirmation by customs is complete, the consumption tax amount (minus applicable handling fees) will be refunded at a later date via your selected method.
Required Items & Documents
Passport
Receipts for purchases made on the same day
Credit card, Debit card (if used for purchase)
When purchasing with the code payment, please present your payment detail screen on your smartphone to verify your identity.
Purchased items
Product Information Sheet (issued at the time of purchase only for items with a unit price of 1,000,000 yen or more excluding tax)
Cash Purchase Tax-refund Confirmation Form (issued at the time of purchase only for cash purchases of 100,000 yen or more excluding tax)
Important Notes
You can also complete tax-refund procedures using the tax-refund QR code from "Visit Japan Web." In such cases, you may still be asked to present your passport for identity verification.
Tax exemption applies only to foreign nationals holding one of the following status of residence: "Temporary Visitor," "Diplomatic," or "Official."
*Please note that as of September 1, 2022, individuals holding status of residence such as "Permanent Resident," "Special Permanent Resident," "Spouse or Child of Japanese National," or "Spouse or Child of Permanent Resident" are no longer eligible for tax exemption.
All tax-refund purchase information is shared electronically with the National Tax Agency. For high-value items priced at 1,000,000 yen or more (excluding tax), individual identification data (such as serial numbers) will be transmitted to the National Tax Agency system. If you do not possess the purchased item upon departure, or if the individual identification data does not match, tax exemption may be denied at the discretion of customs.
Items purchased with gift certificates, department store gift cards, other gift cards, or shareholder discount cards are exempt from tax-refund eligibility. Thank you for your understanding.
