日本：免税购物退税新制11月1日起实施 游客先付消费税、经海关确认后退税
日本自11月1日起实施新的游客免税购物退税制度：符合条件的访日游客在购买商品时须先缴纳消费税，在离境时经海关确认所购商品带出日本后，再退还税款。此前的制度允许合规顾客在店内直接免税购买，新制则改为先付税、后退税。
新制要点包括：同一家商店同一天购买、税前金额5000日元的门槛保持不变；消耗品的金额上限与特殊包装要求取消；海关确认须在购买后90天内完成，且须在向航空公司托运行李之前办理。游客可在成田、羽田、关西、中部、新千岁、福冈与那霸七个机场通过 Visit Japan Web 办理离境手续。退款并无全国统一系统，由各商店或其委托的退税公司决定退款方式与时间。
这一改革源自日本2025财年税制改革，官方宣传单早在2025年4月已公布过渡安排，10月31日及以前的购买按旧制执行。日本官方10月21日发布的初步报告估计，今年7月至9月国际游客消费额为2.2076万亿日元，其中购物占27.7%，该数据早于新制实施。
（来源：日本海关）
Japan: New Tourist Tax Refund System Takes Effect November 1, Requiring Visitors to Pay Consumption Tax First and Claim It Back After Customs Checks
Japan changed its tax refund system on November 1, 2026, requiring eligible visitors to pay consumption tax when buying qualifying goods and to claim the tax back after customs confirms the purchases are leaving Japan, replacing the previous point-of-sale exemption under which eligible customers bought without paying the tax.
Under the new system, qualifying purchases must total 5,000 yen before tax at the same shop on the same day, a threshold that remains unchanged, while the ceiling on consumables and the special packaging requirements have ended. Customs confirmation is required within 90 days of purchase, counted from the following day, and must take place before baggage check-in. Visitors can use Visit Japan Web for the departure procedure at seven airports: Narita, Haneda, Kansai, Chubu Centrair, New Chitose, Fukuoka and Naha. There is no single national refund system; each store, or the refund company it uses, determines how and when the money is returned.
The policy formed part of Japan's fiscal 2025 tax reform, with an official leaflet published in April 2025 setting out the transition; purchases through October 31, 2026 followed the previous arrangement. Japan's official preliminary spending report, published on October 21, estimates international visitor expenditure at 2.2076 trillion yen in July-September 2026, of which shopping represented 27.7 percent; the figures predate the new refund rules.
来源：日本海关
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图片来源：照片：日本东京银座街景（资料图），Basile Morin 摄，Wikimedia Commons，CC BY-SA 4.0 授权 / Photo: A Ginza street corner in Tokyo, Japan (file photo), by Basile Morin, Wikimedia Commons, CC BY-SA 4.0
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