Who qualifies
- Japanese citizens who have had their address or residence outside Japan continuously for 2 years or more (non-residents).
- If you've moved back and registered an address in Japan, you don't qualify.
Tax-free shopping for Japanese citizens living abroad: documents and the 2-year rule
Japanese citizens who have lived outside Japan for 2 years or more can shop tax-free on a visit home, just like foreign visitors. Along with your passport, you need a document showing that you live abroad.
Documents to show at the store
Show your passport plus one of the following.
- Certificate of residence (zairyu shomei) issued by a Japanese embassy or consulate. The electronic e-certificate, or a printout of it, is also accepted.
- A copy of your family register attachment (koseki no fuhyo)
- My Number Card, only if it records that you moved abroad. The smartphone version of the card is also accepted.
Document conditions
- The certificate of residence and the koseki no fuhyo copy must have been issued on or after the date 6 months before your latest entry into Japan (this visit).
- From November 2026, the certificate of residence and koseki no fuhyo copy no longer need to show your registered domicile (honseki).
- For a My Number Card, the store checks that you are still recorded as having moved abroad (with no later record of moving back to Japan). Also check the expiry dates of the card and its electronic certificate.
How the 2 years are counted
- The period runs from your scheduled date of moving abroad (or the date you settled abroad) to your latest entry into Japan (the return date recorded in your passport).
- It is not judged by the date the document was issued. This applies to every type of document.
- Example: you moved abroad on June 1, 2024 and came back for a visit on December 20, 2026. That's more than 2 years, so you qualify. In this case, a certificate of residence or koseki no fuhyo copy must be issued on or after June 20, 2026.
After you buy, it's the same as for foreign visitors
- You pay the tax-included price, then get the customs check at the airport or port when you leave Japan within 90 days of purchase (counted from the next day).
- Once customs confirms it, the consumption tax amount is refunded by the method you registered with the store.
Watch out
- A passport alone isn't enough to buy tax-free. Always bring your document when you go shopping.
- Documents issued too long ago can't be used. Prepare them to match your travel dates.
Related guides
- Who can shop tax-free in Japan? Eligibility and what to show at the store (from November 2026)Who qualifies and who doesn't, and what to show at the store. Plus cruise passengers and reissued passports.
- What you can and can't buy tax-free in Japan (rules from November 2026)Food and clothes now follow the same rules. What's excluded, how the ¥5,000 minimum works, and why not to overbuy.
- Japan tax-free works per receipt: miss one item and the whole purchase isn't refundedIf one item is missing, nothing on that receipt is refunded. How to split your receipts and what to watch for.
Official sources
- National Tax Agency: Q&A overview, Q3 (Japanese) ↗
- National Tax Agency: Refund system leaflet for stores (Japanese) ↗
Based on official information as of October 25, 2026