A system will be introduced for exempting foreign visitors from liquor taxes in addition to consumption taxes when they purchase alcoholic beverages at breweries, wineries or makers of other liquors that are licensed to operate as tax-free shops.
|・Eligible purchasers: Foreign visitors to Japan
・Places: Sakagura (breweries, wineries and makers of other liquors) that are licensed to operate as tax-free shops where foreign visitors are exempted from consumption taxes.
・Commodities: Liquors (all kinds of alcoholic beverages produced in Japan)
⇒ The liquor tax exemption aims at promoting sakagura tourism and attracting larger shares of the increasing numbers of foreign tourists to rural areas by making Japanese alcoholic beverages more affordable to foreign visitors.
There were 3,096 sakagura sites throughout Japan as of March 31, 2015. Consumption of Japanese alcoholic beverages is expected to increase when more sakagura are licensed to operate as tax-free shops2
and when the needs of foreign visitors for Japanese alcoholic beverages are better served.
The number of sakagura sites that were licensed to operate as tax-free shops is 45 (as of April 1, 2016).
For 1.8 liters of refined sake with an alcohol content of 15% and a pretax price of 2,000 yen, the total tax is 364 yen (i.e., 216 yen in liquor tax + 148 yen in consumption tax).
The tax rate (liquor and consumption taxes as a share of the sake purchase price) is about 18%.