Foreign Missions in Japan
Exemption of the consumption tax for the Diplomatic Missions in Japan
When foreign establishments in Japan and their members including ambassadors accredited and 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 “Designated Stores”), they can be exempted from consumption tax under certain conditions.
Please be aware that the Missions can purchase goods or receive services at tax-exempted price only at Designated Stores.
[note] The detailed range and conditions of tax exemption of goods and services vary depending on the foreign establishment.
Procedures of tax exemption at “Designated Stores” are the following:
Accessible linked URL (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)