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”:
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)