Shimukappu accommodation tax 2026: ¥200–¥1,000 per person per night
Since 1 April 2026, the accommodation tax in Shimukappu (Tomamu) is ¥200 to ¥1,000 per person per night: Shimukappu Village accommodation tax ¥100–¥500 by price band plus Hokkaido accommodation tax ¥100–¥500 by price band (Hokkaido Government and Ministry of Internal Affairs and Communications, checked on 31 October 2026).
Official source: Hokkaido Government - 北海道宿泊税及び市町村宿泊税の税率一覧 (Hokkaido and municipal accommodation tax rates, as of 1 March 2026) · checked on 31 October 2026
Formula used
Tax per night = for each tax that applies (city, town or village, and prefecture): the amount for the band of the room-only price per person (price per night ÷ guests), or the percentage of that price per person (Okinawa: rounded down to the nearest ¥1,000, counted up to ¥100,000, with a maximum per person), times the guests who pay. A tax counts only on nights from its start date. Children are left out only where the official rules exempt them by age. The accommodation may round the amounts: check the final figure with them.
Example: 2 guests, room-only price ¥30,000 per night (¥15,000 per person), 3 nights from 31 October 2026 → ¥1,200 in total.
Not tax advice. Tourist taxes are set by local or national authorities and can change. They are usually collected by your hotel or host, who applies the official rules: check the final amount with your accommodation.
Official rates
Shimukappu Village accommodation tax (宿泊税, 占冠村) and Hokkaido accommodation tax (北海道), per person per night, by room-only price per person per night.
Rates now
| Room-only price per person per night | Shimukappu Village | Hokkaido | Total per person per night |
|---|---|---|---|
| Up to ¥19,999 | ¥100 | ¥100 | ¥200 |
| ¥20,000 to ¥49,999 | ¥200 | ¥200 | ¥400 |
| ¥50,000 or more | ¥500 | ¥500 | ¥1,000 |
In force: 占冠村 is on the Ministry of Internal Affairs and Communications list of local taxes in force on 1 October 2026.
Practical notes
- Shimukappu is the village of the Tomamu resort.
- The Hokkaido tax is added to the municipal tax where a town or city has its own. In Kutchan and (from 1 November 2026) Niseko the total is a flat 3% that already includes the Hokkaido tax.
- The price used for the bands is the room-only price per person per night. Most official explanations exclude meals and consumption tax: ask your accommodation what it includes.
Who collects it: the accommodation (hotel, ryokan, guesthouse or private lodging) collects the tax from guests and pays it to the local government (special collection, 特別徴収).
Exemptions (official)
- School trips and similar school activities (pupils and accompanying staff)
- Events of certified childcare centres and nurseries (children and accompanying staff)
- Hokkaido tax: school trips and similar school activities (pupils and accompanying staff)
- Hokkaido tax: events of certified childcare centres and nurseries (children and accompanying staff)
Official sources
- Hokkaido Government - 北海道宿泊税及び市町村宿泊税の税率一覧 (Hokkaido and municipal accommodation tax rates, as of 1 March 2026) – PDF (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - consent of 22 July 2025: new Shimukappu Village accommodation tax (¥100 / ¥200 / ¥500) – PDF (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - 法定外税の状況 (non-statutory local taxes), as of 1 October 2026 – PDF (Japanese), checked 31 October 2026
- Ministry of Internal Affairs and Communications - consent of 31 July 2025: new Hokkaido accommodation tax (¥100 / ¥200 / ¥500) – PDF (Japanese), checked 31 October 2026
- Hokkaido Government - accommodation tax page (rate table, ordinance, Q&A) – HTML (Japanese), checked 31 October 2026
Spotted a change in the official rate? Tell us.
Other places in Hokkaido
Japan accommodation tax: all places · New taxes in 2027 · Japan tax-free refund