Chiba Gov. Toshihito Kumagai, center, explains the accommodation tax at the prefectural assembly in Chiba’s Chuo Ward, Feb. 17, 2026. (Mainichi/Toshiya Nakamura)
CHIBA — The government of Chiba Prefecture, east of Tokyo, plans to introduce a lodging tax of 150 yen (about $1) per person per night, which may overlap with planned accommodation taxes in some local municipalities.
Chiba Gov. Toshihito Kumagai on Feb. 17 revealed a plan to submit an ordinance proposal to the prefectural assembly in the coming fiscal year to introduce the accommodation tax. Students on school trips will be exempt. The prefectural government has been discussing details of the system with municipalities that are considering their own additional taxes, and Kumagai stated that a “broad agreement” has been reached.
According to the prefecture, the tax will apply to guests at all accommodation facilities within the prefecture, including private lodgings. Stays of more than one month and “educational trips based on curriculum guidelines,” such as school trips, will be exempt. However, training camps and tours conducted as part of school club activities will be taxed under the plan.
One-third of the tax revenue will be distributed to municipalities as grants. Initially, the use of these grants was to be limited to tourism promotion, but some municipalities requested that the funds be used for waste management and other issues arising from increased tourist numbers. As a result, the intended use of the grants will be broadened.
The prefecture also plans to collect municipal lodging taxes in addition to its own. A prefectural official indicated that due to the need for tax collection system revisions and a public notification period, implementation will take “about two years” from the ordinance’s passage.
The prefecture has been discussing the system’s framework with eight municipalities considering their own accommodation taxes. The prefectural cities of Kamogawa and Tateyama are exploring a 150-yen per night tax, which could result in a total of 300 yen (around $2) per night when combined with the prefectural tax.
The accommodation tax is a “special tax for specific purposes” that local governments can impose independently through ordinances. After the ordinance is passed by the prefectural assembly, it will be established with the consent of the minister of internal affairs and communications. According to the prefecture, seven out of Japan’s 47 prefectures and 41 municipalities have already implemented or plan to implement such a tax in 2026.
(Japanese original by Toshiya Nakamura, Chiba Bureau)

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