Regarding the accommodation tax

Regarding the Tokyo accommodation tax

The accommodation tax in Tokyo raised since October 1, 2002.
When staying at Mitsui Garden Hotels, you will be charged an accommodation tax.
Please be advised that the accommodation tax will be collected at the hotel either at check-in or check-out.

Date and time	The regulations concerning accommodation tax in the Tokyo metropolitan area as proclaimed on April 10, 2002. The "Tokyo Metropolitan Accommodation tax regulation" was enforced on October 1, 2002.
Accommodation tax	Less than 10,000 yen → Not taxed 10,000 yen or more, less than 15,000 yen → 100 yen 15,000 yen or more → 200 yen *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Meeting room, banquet, video, cleaning, phone, parking lot etc

Please visit the Tokyo Metropolitan Government Bureau website for details.
http://www.tax.metro.tokyo.jp/

Regarding the Sapporo City accommodation tax

The accommodation tax in Sapporo City will be imposed starting from stays on or after April 1, 2026.
When staying at Mitsui Garden Hotels in Sapporo, you will be required to pay the accommodation tax.
Please note that for reservations made for stays on or after April 1, 2026, the accommodation fee will be displayed excluding the accommodation tax.
The accommodation tax will be collected at the hotel either at check-in or check-out.

Date and time	The regulations concerning accommodation tax in Sapporo City were proclaimed on December 11, 2024, under the “Sapporo City Accommodation Tax Ordinance.”
Accommodation tax	Less than 20,000 yen → 300 yen （Sapporo City 200 yen / Hokkaido 100 yen） 20,000 yen or more, less than 50,000 yen → 400 yen （Sapporo City 200 yen / Hokkaido 200 yen） 50,000 yen or more → 1,000 yen （Sapporo City 500 yen / Hokkaido 500 yen） *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Dry cleaning, telephone, parking lot etc

For more details, please visit the official website of Sapporo City:
https://www.city.sapporo.jp.e.ain.hp.transer.com/citytax/shukuhakuzei/

Regarding the Sendai City accommodation tax

The accommodation tax in Sendai City will be imposed starting from stays on or after January 13, 2026.
When staying at Mitsui Garden Hotels in Sendai, you will be required to pay the accommodation tax.
Please note that for reservations made for stays on or after January 13, 2026, the accommodation fee will be displayed excluding the accommodation tax.
The accommodation tax will be collected at the hotel either at check-in or check-out.

Date and time	The regulations concerning accommodation tax in Sendai City were proclaimed on October 21, 2024, under the “Sendai City Accommodation Tax Ordinance.”
Accommodation tax	Less than 6,000 yen → No tax applied 6,000 yen or more → 300 yen (Sendai City 200 yen / Miyagi Prefecture 100 yen) *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Dry cleaning, telephone, parking lot etc

For more details, please visit the official website of Sendai City:
https://www.city.sendai.jp/shoze/syukuhakuzei/syukuhakuzei_.html

Regarding the Kanazawa accommodation tax

Starting April 1, 2019, there will be an increase in Kanazawa's accommodation tax.
When staying at Mitsui Garden Hotel Kanazawa, you will be charged an accommodation tax.
For reservations made on or after October 1, 2024, the room rate and accommodation tax will be shown separately.
The hotel will collect all accommodation taxes at either check-in or check-out.

Date and time	The regulations concerning accommodation tax in Kanazawa. The "Kanazawa Accommodation tax regulation" was enforced on June 27, 2018.
Accommodation tax	Less than 5,000 yen → No taxed Less than 20,000 yen → 200 yen 20,000 yen or more → 500 yen *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Dry cleaning, telephone, parking lot etc

Please check the Kanazawa City website for details.
https://www4.city.kanazawa.lg.jp/soshikikarasagasu/zeimuka/gyomuannai/2/8/8713.html

Regarding the Kyoto City accommodation tax

The accommodation tax in Kyoto City raised since October 1, 2018.
When staying at Mitsui Garden Hotels, you will be charged an accommodation tax.
For reservations made on or after October 1, the room rate and accommodation tax will be shown separately.
The hotel will collect all accommodation taxes at either check-in or check-out.

Before the revision (until February 28, 2026)

Date and time	The regulations concerning accommodation tax in Kyoto City. The “Kyoto City Accommodation tax regulation” was enforced on October 1, 2018.
Accommodation tax	Less than 20,000 yen → 200 yen 20,000 yen or more, less than 50,000 yen → 500 yen 50,000 yen or more → 1,000 yen *Accommodation tax rate is the rate for 1-night per person.

After the revision (from March 1, 2026)

Date and time	The regulations concerning accommodation tax in Kyoto City. The “Kyoto City Accommodation tax regulation” was enforced on October 1, 2018.
Accommodation tax	Less than 6,000 yen → 200 yen 6,000 yen to less than 20,000 yen → 400 yen 20,000 yen to less than 50,000 yen → 1,000 yen 50,000 yen to less than 100,000 yen → 4,000 yen 100,000 yen or more → 10,000 yen *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Dry cleaning, telephone, parking lot etc

Please check the Kyoto City website for details.
https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html

Regarding the Osaka accommodation tax

Starting January 1, 2017, there will be an accommodation tax increase in Osaka Prefecture.
When staying at Mitsui Garden Hotels, you will be charged an accommodation tax.
For reservations made on or after October 1, the room rate and accommodation tax will be shown separately.
The hotel will collect all accommodation taxes at either check-in or check-out.

Date and time	The regulations concerning accommodation tax in Osaka as proclaimed on July 1, 2016. The “Osaka Accommodation tax regulation” was enforced on January 1, 2017.
Accommodation tax	Less than 10,000 yen → No taxed 10,000 yen or more, less than 15,000 yen → 100 yen 15,000 yen or more, less than 20,000 yen → 200 yen 20,000 yen or more → 300 yen *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Meeting room, banquet, video, cleaning, phone, parking lot etc

Please check the Osaka prefecture website for details.
http://www.pref.osaka.lg.jp/toshimiryoku/syukuhakuzei/

Regarding the Hiroshima accommodation tax

The accommodation tax in Hiroshima prefecture will be imposed starting from stays on or after April 1, 2026.
When staying at Mitsui Garden Hotels in Sendai, you will be required to pay the accommodation tax.
Please note that for reservations made for stays on or after April 1, 2026, the accommodation fee will be displayed excluding the accommodation tax.
The accommodation tax will be collected at the hotel either at check-in or check-out.

Date and time	The regulations concerning accommodation tax in Hiroshima prefecture were proclaimed on April 7, 2025, under the “Hiroshima prefecture Accommodation Tax Ordinance.”
Accommodation tax	Less than 6,000 yen → No tax applied 6,000 yen or more → 200 yen *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Dry cleaning, telephone, parking lot etc

For more details, please visit the official website of Hiroshima prefecture:
https://www.pref.hiroshima.lg.jp/site/zei/hiroshima-syukuhakuzei00.html

Regarding the Fukuoka accommodation tax

Starting April 1, 2020, there will be an accommodation tax increase in Fukuoka Prefecture.
When staying at Mitsui Garden Hotels, you will be charged an accommodation tax.
For reservations made on or after October 1, the room rate and accommodation tax will be shown separately.
The hotel will collect all accommodation taxes at either check-in or check-out.

Date and time	The regulations concerning accommodation tax in Fukuoka Prefucture. The "Fukuoka Prefucture Accommodation tax regulation""Fukuoka Prefecture Accommodation tax fund regulations" was enforced on July 12, 2019.
Accommodation tax	Fukuoka City Less than 20,000 yen → 200 yen 20,000 yen or more → 500 yen *Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)

Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)

An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation

Please check the Fukuoka Prefecture website for details.
https://www.pref.fukuoka.lg.jp/contents/syukuhakuzei.html