Invoice System Transitional Measure Reduced 80%→70%
From October 2026, input tax credit from tax-exempt businesses reduced from 80% to 70%. Affects foreign freelancers, sole proprietors, and businesses dealing with exempt vendors.
Effective November 1, 2026 — Major change for tourist shopping
Consumables (cosmetics, food, etc.) no longer require sealed packaging
The ¥500,000 tax-free limit on consumables is abolished
Purchases made within 90 days of departure qualify
A: ¥5,000 (before tax) at the same store.
A: At the airport after customs verification (cash or card refund).
A: Only stores displaying "TAX FREE" signage.
From October 2026, input tax credit from tax-exempt businesses reduced from 80% to 70%. Affects foreign freelancers, sole proprietors, and businesses dealing with exempt vendors.
Japan's National Pension childcare premium exemption starts in October 2026. From September 11 the Japan Pension Service chatbot answers questions on who qualifies and how long the exemption runs — useful for foreign residents paying premiums themselves.
Japan Pension Service will send 2026 National Pension deduction certificates from mid-October (digital) and late October (paper). Premiums are fully deductible and the slip is required for year-end filing.