Accommodation tax in Kutchan town, Hokkaido, Japan
If you are operating a hotel business, airbnb business or visit Kutchan town (倶知安町), Hokkaido, you need to know this information.
Kutchan town, it is located in Hokkaido, has introduced Accommodation tax (shukuhaku zei).
It says it will use the money to facilitate the area to attract more foreign tourists.
Actually, Kutchan town (Kucchan cho) is famous for ski resort in Japan.
Who needs to pay accommodation tax of Hokkaido?
A person who stays in Hotel, Inn needs to pay accommodation tax to Japanese government.
Amount of accommodation tax?
It is 2% of accommodation fee.
So, if a guest pays 100 yen to hotel, 2 yen is accommodation tax.
When 2 guests stay in a room and pay 200 yen to the hotel, 4 yen is accommodation tax.
If a guest pays 110 yen ( 10 yen is consumption tax), 2 yen is accommodation tax. (Not 2.2 yen)
Because consumption tax is not accommodation fee.
If a guest pays 110 yen ( 10 yen is meal fee), 2 yen is accommodation tax. (Not 2.2 yen)
Because meal fee is not included in accommodation fee.
If hotel does not clarify amount of meal fee, amount of meal fee is 10-30% of accommodation fee.
Even if the hotel does not charge hotel tax to customers, as far as it receives hotel charge from guests, it needs to pay accommodation tax to government.
How to pay accommodation tax of Hokkaido?
A person or a company who operates the hotel needs to receive, withhold accommodation tax (=hotel tax) and pay it to authority on behalf of customers, guests.
So, if 100 yen is accommodation fee (=hotel charge), their guest will pay 100 yen to the hotel operators and they need to pay 2 yen to government.
If hotel operator receives 100 yen in 10th January and 100 yen in 11th January (there are not other guests in January), the hotel operator needs to pay 4 yen by end of February to Kutchan town office.
(If the hotel can take necessary process, it can pay hotel tax of December, January, February by end of March at one time.)
If the hotel does not fulfill its duty, penalty tax should be levied.
The hotel needs to register with Kutchan town in advance
The hotel needs to receive hotel charge, including accommodation tax and pay accommodation tax on behalf of customers.
In order to perform its duty, it needs to register it with Kutchan town in advance.
In order to apply for registration, following documents are necessary.
1 Application paper to withhold, deposit accommodation tax from guests.
2 Certificate of real estate registry of the hotel
3 Certificate of residence of hotel operator
4 Hotel business license certificate
5 Hotel contract paper
6 Document indicating amount of hotel charge
If you need assist for this paper work, you can contact me.
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