Japan Minpaku & Lodging Rules by Prefecture

都道府県別民泊・旅館業ルール

Japan's Residential Lodging Business Act sets national minpaku rules, and each prefecture and city can tighten them with its own ordinances. Pick a prefecture to see its baseline rules, lodging tax and the municipalities we track.

National rules

Rules that apply across Japan under the Residential Lodging Business Act (Act No. 65 of 2017). Prefectures and municipalities can tighten them with their own ordinances.

Hosting capped at 180 nights a year
In force since Jun 15, 2018
Source: 住宅宿泊事業法第2条第3項
人を宿泊させる日数として国土交通省令・厚生労働省令で定めるところにより算定した日数が一年間で百八十日を超えないものをいう。
laws.e-gov.go.jp
Notify the prefectural governor before hosting
In force since Jun 15, 2018
Source: 住宅宿泊事業法第3条第1項
住宅宿泊事業を営む旨の届出をした者は、旅館業法第三条第一項の規定にかかわらず、住宅宿泊事業を営むことができる。
laws.e-gov.go.jp
Absent hosts must hire a registered management company
In force since Jun 15, 2018
Source: 住宅宿泊事業法第11条第1項
住宅宿泊事業者は、次の各号のいずれかに該当するときは、国土交通省令・厚生労働省令で定めるところにより、当該届出住宅に係る住宅宿泊管理業務を一の住宅宿泊管理業者に委託しなければならない。
laws.e-gov.go.jp

Starting soon

Feb 1, 2027
Ishigaki CityOkinawa
- Lodging taxMunicipal lodging tax: 1.2% of the per-person, per-night room charge (city share capped at ¥1,200). The Okinawa prefectural tax of 0.8% (cap ¥800) applies on top, so guests pay 2.0% in total, capped at ¥2,000.
  Source: www.city.ishigaki.okinawa.jp
  この条例は、令和9年2月1日から施行する。
  www.city.ishigaki.okinawa.jp
Feb 1, 2027
Onna VillageOkinawa
- Lodging tax2% of the per-person, per-night room charge (excluding meals and consumption tax), rounded down to the nearest ¥1,000, with the tax capped at ¥2,000. Not taxed: stays by pupils/students and their leaders for school educational activities, and for tournaments hosted by designated organizations.
  Source: www.vill.onna.okinawa.jp
  沖縄県では、令和９年２月１日より宿泊税の課税を開始します。
  www.vill.onna.okinawa.jp

See all start dates

Latest changes across Japan

Recently added updates to local minpaku rules and lodging taxes, by the date they take effect.

2027
1. Starts Jun 1
  Oita Prefecture
  Introduces a lodging tax of ¥100–¥2,000 per person per night by room rate, covering minpaku
2. Starts Apr 1
  Yamagata CityYamagata
  Introduces a lodging tax of 3% of the accommodation fee, including minpaku homes
3. Starts Apr 1
  Kagoshima CityKagoshima
  Plans a lodging tax of ¥200 per person per night, covering minpaku
4. Starts Apr 1
  Nakano WardTokyo
  Amendment enacted: restricted areas widen; new filings in them limited to host-present operations
5. Starts Apr 1
  Nakano WardTokyo
  Own ordinance: weekday minpaku ban in four residential zones, prior notice duties and a slated amendment
6. Starts Apr 1
  Nagasaki CityNagasaki
  Lodging tax brackets change: middle bracket becomes ¥6,000 to under ¥20,000; notification office is the prefecture
7. Starts Apr 1
  Tokyo Metropolis
  Reforms lodging tax to 3% of the accommodation charge, now including minpaku (stays under ¥13,000 exempt)
8. Starts Apr 1
  Tomakomai CityHokkaido
  Enacts a 3% lodging tax on the room-only rate (includes the Hokkaido tax)
9. Starts Mar 1
  Shirahama TownWakayama
  Lodging tax (宿泊税) to start: tiered rate per person per night by room price
10. Starts Mar 1
  Wakkanai CityHokkaido
  Lodging tax of ¥200 per guest per night: ministerial consent, exemptions and start date fixed
11. Starts Mar 1
  Wakkanai CityHokkaido
  Introduces a lodging tax of ¥200 per person per night
12. Starts Feb 1
  Ishigaki CityOkinawa
  Lodging tax wording fixed: 1.2% city share plus 0.8% prefectural tax, 2.0% total, max ¥2,000

Show 48 more changes

2027
1. Starts Feb 1
  Ishigaki CityOkinawa
  Municipal lodging tax of 1.2% (max ¥1,200) added to the prefectural 0.8%, 2.0% total (max ¥2,000)
2. Starts Feb 1
  Onna VillageOkinawa
  Lodging tax (2% incl. 1.2% village tax, capped at ¥2,000) starts
3. Starts Feb 1
  Ishigaki CityOkinawa
  Lodging tax (2.0%, max ¥2,000 per person per night) starts
4. Starts Feb 1
  Miyakojima CityOkinawa
  Lodging Tax Ordinance articles added; registration period extended to 30 Nov 2026
5. Starts Feb 1
  Miyakojima CityOkinawa
  Lodging tax ordinance enacted: flat 2.0% (capped at ¥2,000)
6. Starts Feb 1
  Nago CityOkinawa
  Lodging tax of 2% (capped at ¥2,000, incl. prefectural share) starts
7. Starts Jan 7
  Bunkyo WardTokyo
  Sunday noon to Friday noon minpaku ban extended ward-wide for new notifications; earlier ones keep zones
8. Starts Jan 7
  Bunkyo WardTokyo
  Minpaku ordinance amended: Sunday-noon-to-Friday-noon ban extends ward-wide for notifications
1. Today
2026
1. In force since Oct 30
  Osaka CityOsaka
  Inns and Hotels Act ordinance amended; tokku minpaku closed to new and room-adding applications
2. In force since Oct 1
  Okayama Prefecture
  Ryokan permits require Building Act conformity even for confirmation-exempt buildings up to 200 m²
3. In force since Oct 1
  Nasu TownTochigi
  Lodging tax introduced: six rate tiers by room price (about 1–3%)
4. In force since Jul 1
  Edogawa WardTokyo
  Restricts new managed-type minpaku in restricted areas
5. In force since Jul 1
  Miyazaki CityMiyazaki
  Lodging tax of ¥200 per person per night applies
6. In force since Jul 1
  Kumamoto CityKumamoto
  Lodging tax (¥200 per guest per night) starts
7. In force since Jun 1
  Matsumoto CityNagano
  Lodging Tax Ordinance (Reiwa 7 No. 53) operative articles added as statutory excerpts
8. In force since Jun 1
  KutchanHokkaido
  Add Hokkaido Article 18 operative text, structured rules and lodging tax rate (no change to designations)
9. In force since Jun 1
  Achi VillageNagano
  Lodging tax (¥200 per person per night) starts
10. In force since Jun 1
  Matsumoto CityNagano
  Lodging tax (宿泊税) of ¥200 per person per night starts
11. In force since May 30
  Chihayaakasaka VillageOsaka
  Named among Osaka municipalities ending tokku minpaku: no new applications
12. In force since May 30
  Nose TownOsaka
  Withdraws from Osaka 特区民泊 (tokku minpaku); new applications end
13. In force since May 30
  Tadaoka TownOsaka
  Osaka special-zone minpaku (tokku) ends for new applications
14. In force since May 30
  Toyono TownOsaka
  Ends special-zone (tokku) minpaku; new applications closed
15. In force since May 30
  Kumatori TownOsaka
  Ends tokku minpaku: no new applications
16. In force since May 29
  Osaka CityOsaka
  Tokku minpaku (特区民泊) stops accepting new applications
17. In force since May 29
  Tajiri TownOsaka
  Ends Special Zone minpaku (tokku minpaku)
18. In force since May 29
  Taishi TownOsaka
  Special-zone minpaku (tokku minpaku) ended
19. In force since May 29
  Kanan TownOsaka
  Leaves the Osaka tokku minpaku (special-zone minpaku) program
20. In force since May 29
  Izumiotsu CityOsaka
  Tokku minpaku ends (no new applications)
21. In force since Apr 1
  MyokoNiigata
  School-buffer highlight reworded: restriction applies on class days, managed homes only
22. In force since Apr 1
  Gifu CityGifu
  Lodging tax of ¥200 per person per night; minpaku filings go to the prefectural health center
23. In force since Apr 1
  Takatsuki CityOsaka
  Minpaku banned year-round in four residential zones and near listed facilities; elsewhere limited to set periods
24. In force since Apr 1
  Hiroshima Prefecture
  English wording fixes for open questions; lodging tax filing deadline and exemption wording clarified
25. In force since Apr 1
  Hiroshima Prefecture
  Lodging tax of ¥200 per person per night for stays priced ¥6,000 or more
26. In force since Apr 1
  Yugawara TownKanagawa
  Lodging tax of ¥300 (under ¥50,000) or ¥500 (¥50,000+) per person per night
27. In force since Apr 1
  Hakodate CityHokkaido
  Lodging tax (宿泊税) enforced: ¥100–¥2,000 per guest per night by room rate
28. In force since Apr 1
  NoboribetsuHokkaido
  Add structured Hokkaido Art. 18 rules and statutory excerpts
29. In force since Apr 1
  ToyakoHokkaido
  Add Hokkaido Article 18 ordinance excerpts and designation entries
30. In force since Apr 1
  Toba CityMie
  Lodging tax of ¥200 per guest per night applies
31. In force since Apr 1
  Yugawara TownKanagawa
  Lodging tax (宿泊税) starts
32. In force since Apr 1
  Katsushika WardTokyo
  Restricts weekday host-absent minpaku outside commercial zones
33. In force since Apr 1
  Kushiro CityHokkaido
  Lodging tax of ¥200 per guest per night starts
34. In force since Apr 1
  Kitami CityHokkaido
  Lodging tax (¥200 per guest per night) starts
35. In force since Apr 1
  Koshimizu TownHokkaido
  Lodging tax (¥200 per guest per night) ordinance articles added as excerpts
36. In force since Apr 1
  SapporoHokkaido
  Lodging tax (¥200 / ¥500 per person per night) applies to minpaku stays
37. In force since Apr 1
  Hyogo Prefecture
  Issues neighbour-explanation and management guideline for kan'i shukusho "minpaku services"; Inns Act ordinance amendment out for comment
38. In force since Apr 1
  Obihiro CityHokkaido
  Lodging tax of ¥200 per guest per night enforced
39. In force since Apr 1
  Koshimizu TownHokkaido
  Lodging tax of ¥200 per person per night starts
40. In force since Apr 1
  OtaruHokkaido
  Lodging tax (¥200 per guest per night) applies