Foreign Missions in Japan
Exemption of the Consumption Tax for the Diplomatic Missions in Japan
When foreign missions in Japan and their members including ambassadors stationed in Japan (hereinafter referred to as the "Missions”) purchase goods or receive services at the stores designated by the Commissioner of the National Tax Agency (hereinafter referred to as the “Designated Stores”), they can be exempted from the consumption tax under certain conditions.
Please be aware that the Missions can purchase goods or receive services at tax-exempted price only at the Designated Stores.
[Note] The detailed range and conditions of tax exemption of goods and services vary depending on the foreign Mission.
Procedures of Tax Exemption at the “Designated Stores”:
1. The Missions.
(1) Present “Tax Exemption Card” issued by the Ministry of Foreign Affairs
(2) Present “Identification Card” issued by the Ministry of Foreign Affairs
(3) Fill out the form of “Certificate of Tax Exemption Purchase for Foreign Establishments (hereinafter referred to as the "Certificate of Tax Exempition Purchase")” and hand it over to stores
As to the Certificate of Tax Exemption Purchase, the Designated Stores can prepare it. The form
is available by downloading from the National Tax Agency’s website
〔Note〕 Instead of filling out entries in the Certificate of Tax Exemption Purchase, the Designated Stores may use it with both a copy of the receipt ( date of purchase, name(s) of goods/services, quantity, total amount, and name and address of the seller must be included in the receipt.) and a copy of the Tax Exemption Card attached. Signature on the Certificate of Tax Exemption Purchase, however, cannot be omitted due to necessity for identity verification. *Above mentioned method will be effective as of January 1, 2023, however the Designated Stores may start new method before that date.
2. The Designated Stores sell goods at tax-exempted price to the Missions.
3. Designated Stores should keep the signed original forms of Certificate of Tax Exemption Purchase for seven years.
Accessible URL links (Japanese only except the form)
- Detailed procedures for stores and owners wishing to be “Designated Stores” (Japanese)
- Pamphlet by National Tax Agency “Exemption from consumption tax dealing with Diplomatic Missions in Japan” (Japanese) (PDF)
- “Tax Exemption Card” (sample) (PDF)
- Form : “Certificate of Tax Exemption Purchase for Foreign Establishments” (PDF)
- Icon of “Designated Store” (PDF)
For further information:
Protocol Office, Diplomatic Missions Division, Minister's Secretariat,
Ministry of Foreign Affairs
TEL: 03-5501 - 8000 (ext. 2958)