Is Airbnb Legal in Japan? 2026 Rules, Permits & Taxes

Notification required

Yes

Yearly night cap

180 nights

Fine for hosting without a permit

Up to ¥1,000,000

Listings showing a permit number

80%

Next rule change

Nov 1, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or licence is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Anyone renting a home for paid stays who does not hold a Hotel Business Act licence or a special-zone certification must notify before taking the first guest. Operating without a notification or licence is treated as unlicensed lodging under the Hotel Business Act. The notification number then has to appear on the Airbnb listing.^{1,12,13,14,18,82,83}

Issued by

Prefectural governor; in health-centre cities and Tokyo's 23 wards, the mayor. Filed online through the national Minpaku system (民泊制度運営システム)

Valid for

No expiry date. The host must report nights let, guest numbers and nationalities every two months (by the 15th of each even-numbered month for the previous two months) and file changes within 30 days.

On listings

The number must appear on every listing

Platform checks

Airbnb asks for the notification number on the listing and one supporting document: the display sign, the notification email, or a screenshot from the Minpaku system. Airbnb also reports nights booked for notified listings to the Japan Tourism Agency to enforce the 180-night cap.

Who qualifies

• The home has a kitchen, bathroom, toilet and washbasin in working order (they may sit in different buildings on one site)
• The home is lived in, or used by the owner or tenant from time to time (at least once a year), or is listed for sale or rent; a new flat used only for minpaku does not qualify
• A fire-law compliance certificate (消防法令適合通知書) from the local fire department
• Tenants need the landlord's (and any sub-lessor's) consent to sublet for minpaku; condo units need management rules that do not prohibit it
• The applicant is not disqualified under article 4 (for example, a business abolition order within three years, or a recent prison sentence or fine under the Act or the Hotel Business Act)

How to apply

1. 1 Check the building: condo rules or policy, landlord consent, local zoning and any local ordinance limits
2. 2 Obtain the fire-law compliance certificate from the fire department covering the home
3. 3 Appoint a registered manager (住宅宿泊管理業者) if you will be away during stays or offer more than five rooms
4. 4 For some wards and cities, notify neighbours in advance (Shibuya now requires notice 60 days before filing)
5. 5 File the notification with the prefecture, health-centre city or ward through the Minpaku system, with drawings, a pledge on disqualification and the other documents
6. 6 Display the official sign at the property, add the notification number and supporting document to the Airbnb listing, and keep a guest register

Permit rules

Notify the prefecture or city before renting (Minpaku Act)

Anyone who lets a home for paid stays without a Hotel Business Act licence must first notify the governor (or the mayor of a health-centre city, or a Tokyo ward mayor) under article 3 of the Minpaku Act. The Act has been in force since June 15, 2018; the host receives a notification number that goes on the listing and on the sign at the property.^1,13,26 In force since June 15, 2018

Display the official sign and keep a guest register

Each notified home must show an official sign in a place visible to the public, such as by the front door, and the host must keep a guest register with name, address and other required details and give it to the authority on request. Fines apply to breaches.^1,40

Hotel Business Act licence for repeated paid lodging outside the Minpaku Act

Renting a home repeatedly for payment as lodging is, in principle, lodging business under the Hotel Business Act and needs a licence from the health centre; hosts who skip the Minpaku Act notification usually apply for the simple-lodging (簡易宿所) licence. It has no 180-night cap, but the building must meet Building Standards Act use-zone limits, fire and sanitation rules. Some cities add rules: Fukuoka City requires lodging to be separated from homes in the same building.^2,9,16,36 Applies to: Hosts who want more than 180 nights or whose property does not qualify as a home

Special-zone minpaku (特区民泊): local certification with a minimum stay

Designated National Strategic Special Zones can certify lodging for foreign guests under the Special Zones Act, which sets aside the Hotel Business Act. Osaka City stopped accepting new applications and room additions on May 29, 2026 (existing certified facilities keep operating), and Osaka Prefecture now accepts them only in four cities. Ota Ward in Tokyo, Chiba, Niigata and Kitakyushu also run schemes.^{3,17,20,30,32} Applies to: Operators in a designated special zone · In force since May 29, 2026

Airbnb requires the notification number and a supporting document

To list a notified home in Japan, add the notification number to the listing and upload one supporting document: the display sign, the notification email or a Minpaku system screenshot. Using another person's number or providing false information is a criminal offence.⁸² Applies to: Hosts listing on Airbnb under the Minpaku Act

A registered manager is required if you are away or have more than five rooms

The host must hand day-to-day management to a registered Minpaku manager (住宅宿泊管理業者) when the notified home has more than five guest rooms, or when the host is absent while guests stay. Short absences for daily needs, in principle one hour and up to about two hours, do not count as absence.^1,14 Applies to: Hosts who are absent during stays or offer more than five rooms · In force since June 15, 2018

The property must qualify as a "home"

The property needs a kitchen, bathroom, toilet and washbasin, and must be one of three things: a home someone actually lives in, a home advertised to tenants or buyers, or a home its owner or tenant uses from time to time, at least once a year. A new investment flat with no residential use does not qualify for notification and needs a Hotel Business Act licence or a special-zone certification instead.¹²

Condo rules and landlord consent come first

Before notifying, check that the condo management rules do not prohibit minpaku and that the owners' association has no policy of prohibition. Tenants and sub-tenants need written consent from the landlord and any sub-lessor to sublet for minpaku, and the notification records it.¹³ Applies to: Condo owners and tenants

Prefectures, cities and wards may restrict areas and periods

Under article 18 of the Minpaku Act, local governments can ban minpaku in set zones or at set times to protect the living environment. Typical rules bar operation in exclusively residential zones on weekdays or for most of the year, or near schools. On July 15, 2026 the Japan Tourism Agency, the Ministry of Health, Labour and Welfare and MLIT told local governments that they may also ban minpaku from specific locations altogether and require ICT-based management such as noise meters and entrance cameras.^1,21,22 Applies to: Hosts in areas covered by a local ordinance; rules differ by city and ward · In force since July 15, 2026

Listing figures: AirROI, 12 months to September 2026. "Showing a number" is the share of active listings that display a permit or registration number on Airbnb; a missing number doesn't prove a listing is unregistered.

1. 1. Osaka

   Osaka Prefecture

   Osaka City runs both routes: Minpaku Act notifications (2,043 active homes) and the largest special-zone scheme in Japan (10,132 facilities), which closed to new applications on May 29, 2026. Under the Minpaku Act, hosts who need a manager cannot operate in exclusively residential zones unless the site fronts a road of at least 4 m, and cannot operate on weekdays within 100 m of elementary and compulsory-education schools. Prefecture-wide accommodation tax applies to all routes.^{7,19,20,29,30,31,32,33}

   • Minpaku Act rules apply only to hosts who must use a manager (absent or over 5 rooms); resident hosts with up to 5 rooms are exempt.
   • No operation at all in exclusively residential zones (low-rise and mid/high-rise), except plots fronting a public road at least 4 m wide.
   • No operation from Monday noon to Friday noon within 100 m of the gate of an elementary or compulsory-education school.
   • Special zone (特区民泊): new applications and room additions ended on May 29, 2026; certified facilities may keep operating; minimum stay is 3 days; guidelines were amended on March 25, 2026 to add neighbour-complaint controls.

   Osaka market data

2. 2. Kyoto

   Kyoto Prefecture

   Kyoto City has one of Japan's strictest regimes. In exclusively residential zones (low-rise and mid/high-rise) a Minpaku Act home may operate only from noon on 15 January to noon on 16 March, unless the host lives there or the home is a certified Kyo-machiya. Guests are also checked in person and a manager must be able to reach the home within about 10 minutes. The accommodation tax rose on March 1, 2026 to ¥200 to ¥10,000 a night.^{8,19,34,35,36}

   • Exclusively residential zones: operation only between 15 Jan noon and 16 Mar noon (about 60 days), except for hosts who have lived in the home for over three months before notifying and certified Kyo-machiya (up to 180 nights, groups of up to 9).
   • When a manager is used, the manager must be in the building or able to reach the home in about 10 minutes.
   • Identity and headcount of every guest must be checked face to face inside the home, or by an equivalent method approved by the city.
   • Hosts not resident in Japan, or foreign corporations, must appoint an agent based in Japan.

   Kyoto market data

3. 3. Sapporo

   Hokkaido

   Sapporo restricts only absent-host minpaku: in exclusively residential zones and equivalent areas operation is allowed only on Saturdays, Sundays, holidays and 31 December to 3 January, and near schools it is allowed only on non-school days. Hosts who live in the home are not restricted. Since April 1, 2026 the city's accommodation tax adds to Hokkaido's, for ¥300, ¥400 or ¥1,000 a person a night.^19,40,41,42

   • Applies to absent-host minpaku, including hosts who need no manager; resident hosts are not restricted.
   • Exclusively residential zones and equivalent areas: no operation except Saturdays, Sundays, holidays and 31 Dec to 3 Jan.
   • Within 100 m of school gates: no operation except Saturdays, Sundays, holidays and other days without classes.
   • Accommodation tax since April 1, 2026: city ¥200 (under ¥50,000) or ¥500, plus Hokkaido ¥100, ¥200 or ¥500; total ¥300, ¥400 or ¥1,000.

   Sapporo market data

4. 4. Fukuoka

   Fukuoka Prefecture

   Minpaku Act notifications in Fukuoka City go to Fukuoka Prefecture, while the city health centre issues Hotel Business Act licences. The city's licence ordinance separates lodging from homes in the same building and requires a front desk unless the rules' exceptions are met, and asks operators in condo buildings to notify residents before applying. Accommodation tax is ¥200 or ¥500 a person a night.^9,37,38

   • Renting a home to guests needs either a Hotel Business Act licence from Fukuoka City or a Minpaku Act notification to Fukuoka Prefecture.
   • City licence ordinance: facility must be clearly divided from homes and not mixed with them, unless regulation exceptions apply; a front desk is required unless the exceptions apply.
   • For condo buildings the city asks licence applicants to notify every resident and tenant in person or by posting, in the two weeks that end one week before the application date.
   • Accommodation tax: ¥200 under ¥20,000 and ¥500 from ¥20,000 per person per night, including ¥50 of prefectural tax.

   Fukuoka market data

5. 5. Tokyo (23 wards)

   Tokyo Metropolis

   Each of Tokyo's 23 wards takes its own notifications and sets its own limits, so rules change from ward to ward. Shinjuku bans exclusively residential zones from Monday noon to Friday noon and announced on September 8, 2026 a plan to tighten this. Shibuya sharply tightened its rules for homes notified from July 1, 2026, Sumida bars absent hosts from Sunday noon to Friday noon across the ward, and Taito bans weekday operation for homes notified from October 1, 2026. Toshima's area and period limits start on December 16, 2026. Minato limits absent hosts in residential and school zones for most of the year. Tokyo's accommodation tax does not reach minpaku until April 1, 2027.^{4,5,6,19,20,26,27,28,50,51,52,79,80,81}

   • Shinjuku: in exclusively residential zones no operation from Monday noon to Friday noon, for every host; elsewhere up to 180 nights.
   • Shibuya (notifications from July 1, 2026): restricted zones now include Category 1 and 2 residential and quasi-residential zones as well as low-rise, mid/high-rise exclusive residential and school districts; only 63 days a year remain open there. Individuals living in the same building or site with up to 5 rooms are exempt, and neighbours must be told 60 days before filing.
   • Taito (notifications from October 1, 2026): no weekday operation for resident or absent hosts; homes notified by September 30, 2026 keep the old rule that absent-host homes without an on-site manager cannot operate from Monday noon to Saturday noon (holidays and year-end excluded). New ward powers to order improvements and publish violators' names.
   • Sumida (since April 1, 2026): an absent host may not operate from Sunday noon to Friday noon anywhere in the ward unless the manager is on site.

6. 6. Okinawa (Naha)

   Okinawa Prefecture

   Naha City, which takes Minpaku Act notifications itself, limits operation in exclusively residential zones to about 110 days a year, and around 120 days near schools. Okinawa Prefecture will start a 2% accommodation tax on February 1, 2027, capped at ¥2,000 a person a night; Nago City adds its own 1.2% on the same date.^{11,19,44,45,73}

   • Exclusively residential zones: no operation from Sunday noon to Friday noon except in holiday runs, leaving about 110 days a year.
   • Within 100 m of school gates and in school districts: no operation on school days, leaving up to about 120 days.
   • Category 1 residential zone: absent-host homes that use an off-site manager are limited like residential zones (about 110 days); resident hosts keep 180.
   • Okinawa accommodation tax from February 1, 2027: 2% of the room price, capped at ¥2,000 per person per night, split 0.8% prefecture and 1.2% municipality where the municipality also levies.

7. 7. Niseko and Kutchan

   Hokkaido

   Niseko and Kutchan are handled by Hokkaido Prefecture, whose ordinance limits homes where the host does not live, is absent, or offers over five rooms: near designated schools, and in Kutchan in designated exclusively residential zones. Kutchan was added to the designations from June 1, 2026. Kutchan charges 3% of the room price in total since April 1, 2026; Niseko charges five fixed bands until October 31, 2026, then a flat percentage from November 1, 2026.^{10,43,46,47,48,49,66}

   • Hokkaido's ordinance covers only non-resident, absent or over-5-room hosts: near designated schools (weekdays in term), and in designated exclusively residential zones and equivalent areas in listed towns including Kutchan (weekdays other than holidays and 31 Dec to 3 Jan), plus any villa areas and poorly served settlements the governor designates.
   • The governor designates the exact areas by notice and reviews the list yearly; Kutchan's designation applies from June 1, 2026.
   • Kutchan accommodation tax since April 1, 2026: 3% of the room price in total, including the Hokkaido tax, collected by the town.
   • Niseko accommodation tax since April 1, 2026: ¥200, ¥300, ¥700, ¥1,500 or ¥2,500 by room-price band in total with Hokkaido tax; a flat rate replaces the bands on November 1, 2026.

180 nights per year, counted from 1 April

A notified home may host guests for at most 180 nights in a year running from noon on 1 April to noon on the next 1 April. The cap counts each night a guest stays, per property, and Airbnb passes the nights of notified listings to the Japan Tourism Agency, counting every booking regardless of length of stay.^1,36,83 Applies to: Every home notified under the Minpaku Act · In force since June 15, 2018

Fire-law compliance certificate and safety measures

The host obtains a fire-law compliance certificate (消防法令適合通知書) from the fire department before notifying, and must provide safety measures suited to the home, such as emergency lighting and evacuation route signs.^13,40

Answer neighbour complaints promptly; local rules add notice duties

The host must respond appropriately and promptly to complaints and enquiries from people living nearby, and explain noise and waste rules to guests. Some wards add duties: Shibuya requires neighbours to be notified 60 days before filing for notifications from July 1, 2026, and Taito plans an on-site inspection of every notified home at least once a year from October 2026.^1,4,5,77

Report nights let and guests every two months

Hosts report nights let, guest numbers and nationalities to the authority every two months, by the 15th of each even-numbered month for the previous two months. The Japan Tourism Agency publishes the totals.^18,44

Special-zone minimum stay: 3 to 10 days, set locally

Special-zone minpaku guests must stay at least the number of days set by the local ordinance, a figure between 3 and 10 days fixed by the national enforcement order. Osaka City set it at three days (two nights).^3,7 Applies to: Special-zone certified facilities

What the host still handles

• Accommodation tax: register as a special collector (特別徴収義務者) with the levying prefecture or city tax office before the first taxable stay, then file and pay monthly by the end of the following month
• Consumption tax: you owe it once your base-period sales (two years earlier for individuals) or your sales in the first half of the previous year exceed ¥10 million, or from the day you register as a qualified invoice issuer, which removes the small-business exemption
• Income tax: declare Airbnb income on your annual return with the National Tax Agency^{23,24,25,33,35,38,41,42,50,84,85,86}

• Running paid lodging without a Hotel Business Act licence (which covers hosting with neither a Minpaku Act notification nor a special-zone certification) is punishable by up to six months' imprisonment, a fine of up to ¥1,000,000, or both (Hotel Business Act, article 10).^2,16
• A false Minpaku Act notification, or ignoring a business suspension or abolition order, carries up to six months' imprisonment, a fine of up to ¥1,000,000, or both (article 73).¹
• Failing to hand management to a registered manager when it is required (over five rooms, or the host is absent) is punishable by a fine of up to ¥500,000 (article 75).¹
• Other breaches, such as failing to file changes within 30 days, not displaying the sign, not keeping a guest register, not reporting nights, or not obeying an improvement order, carry a fine of up to ¥300,000 (article 76). Failing to file a closure notice can bring an administrative fine of up to ¥200,000.¹
• Authorities can also order business improvements, suspend operation for up to one year, or order the business closed (articles 15 and 16). Since October 1, 2026 Taito Ward can publish the names of hosts who ignore orders.^1,5,27

1. April 1, 2027 Upcoming
   Tokyo accommodation tax extends to minpaku

   Tokyo's tax becomes 3% of the room price for stays of ¥13,000 or more and applies to simple lodging, special-zone minpaku and Minpaku Act homes.^50,51,74

2. February 1, 2027 Upcoming
   Okinawa Prefecture accommodation tax starts

   A 2% tax (capped at ¥2,000) starts for hotels, simple lodging, special-zone minpaku and Minpaku Act homes.⁴⁵

3. November 1, 2026 Upcoming
   Niseko Town moves to a flat-rate accommodation tax

   The town replaces its fixed bands with a percentage tax for stays from this date.^49,66

4. October 1, 2026
   Morioka City starts its accommodation tax

   ¥200 per person per night, whatever the room price, for hotels, simple lodging and Minpaku Act homes.⁷⁸

5. October 1, 2026
   Taito Ward bans weekday minpaku for new notifications

   Homes notified from this date may not operate on weekdays; administrative orders and public naming powers apply to existing homes too.^5,27

6. July 15, 2026
   National advice on location bans and ICT management

   The Japan Tourism Agency, Ministry of Health, Labour and Welfare and MLIT told local governments that ordinances may ban minpaku by location, including existing homes, and require ICT-based management.²¹

7. July 1, 2026
   Shibuya Ward tightens its minpaku ordinance

   The amended ordinance applies to homes notified from this date: more zones restricted, the resident-host exemption limited to individuals living on site, and neighbour notice 60 days before filing.⁴

8. May 29, 2026
   Osaka City ends new special-zone applications

   New special-zone minpaku applications and room additions stop in Osaka City; Osaka Prefecture keeps accepting them only in Kaizuka, Izumisano, Kawachinagano and Habikino.^20,30,32

9. April 1, 2026
   Hokkaido, Sapporo, Kutchan and Niseko accommodation taxes change

   Hokkaido's prefectural tax and Sapporo City's new tax start; Kutchan's rate rises from 2% to 3% and Niseko adds the Hokkaido tax to its bands.^41,42,46,48

10. March 25, 2026
    Osaka City amends special-zone guidelines

    The guidelines now require operators to run a management system aimed at preventing neighbour complaints.³¹

11. March 1, 2026
    Kyoto raises its accommodation tax

    Kyoto City's tax for room prices of ¥20,000 to under ¥50,000 rose from ¥500 to ¥1,000, and for ¥50,000 to under ¥100,000 from ¥1,000 to ¥4,000.³⁵

12. November 28, 2025
    Osaka special-zone plan amended to end new intake

    The Prime Minister approved the amended zone plan that ends new special-zone minpaku applications in Osaka City on May 29, 2026.³⁰

13. November 1, 2024
    Niseko Town introduces an accommodation tax

    The town began charging a five-band fixed accommodation tax.^47,49

14. October 1, 2023
    Qualified invoice system starts

    Hosts registered as qualified invoice issuers must issue a qualified invoice when a guest requests one.⁸⁴

15. April 1, 2021
    Airbnb counts every booking towards the 180-night cap

    From this date all new bookings in notified listings on Airbnb count towards the 180 nights, regardless of length of stay, and nights are reported to the Japan Tourism Agency.⁸³

16. June 15, 2018
    Minpaku Act comes into force

    The Act on Private Lodging Business took effect, creating the notification system with a 180-night cap.²⁶

Estimate what a home could earn

1. 1. Act on Private Lodging Business (住宅宿泊事業法, Act No. 65 of 2017), full text · e-Gov Law Search (Digital Agency)
2. 2. Hotel Business Act (旅館業法, Act No. 138 of 1948), full text · e-Gov Law Search (Digital Agency)
3. 3. Order for Enforcement of the National Strategic Special Zones Act (国家戦略特別区域法施行令), article 13 · e-Gov Law Search (Digital Agency)
4. 4. Outline of the 2026 amendment to Shibuya Ward ordinance on Minpaku (渋谷区住宅宿泊事業の適正な運営に関する条例・規則 改正の概要) · Shibuya Ward
5. 5. Taito Ward: outline of stronger minpaku measures from October 2026 (令和8年10月から民泊への対策を強化します) · Taito Ward
6. 6. Taito Ward Minpaku Act handbook, July 2026 edition (住宅宿泊事業のてびき) · Taito Ward
7. 7. Osaka City ordinance on foreign-guest lodging business in the special zone (国家戦略特別区域外国人滞在施設経営事業に関する条例) · Osaka City
8. 8. Kyoto City ordinance on proper operation of private lodging (京都市住宅宿泊事業の適正な運営を確保するための措置に関する条例) · Kyoto City
9. 9. Fukuoka City Hotel Business Act enforcement ordinance (福岡市旅館業法施行条例) · Fukuoka City
10. 10. Hokkaido Ordinance on Restricting Private Lodging Business (北海道住宅宿泊事業の実施の制限に関する条例), text · Hokkaido Prefecture
11. 11. Naha City: outline of the restriction ordinance (那覇市住宅宿泊事業の実施の制限に関する条例についての考え方) · Naha City
12. 12. Minpaku portal: eligible housing (対象となる住宅) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
13. 13. Minpaku portal: information and procedure for notification (届出に必要な情報、手続き) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
14. 14. Minpaku portal: entrusting management to a registered manager (管理業務の委託) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
15. 15. Minpaku portal: overview of the Minpaku Act (住宅宿泊事業法とは) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
16. 16. Minpaku portal: the Hotel Business Act (旅館業法について) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
17. 17. Minpaku portal: special-zone minpaku (特区民泊について) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
18. 18. Minpaku portal: enforcement status of the Minpaku Act and nights let, June to July 2026, as of 2026-09-15 (住宅宿泊事業法の施行状況) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
19. 19. Notifications and registrations by prefecture, health-centre city and Tokyo ward, as of 2026-09-15 · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
20. 20. Special-zone minpaku results as of 2026-06-30 (特区民泊の実績) · Cabinet Office (National Strategic Special Zones)
21. 21. Technical advice to local governments on zero-day restrictions and ICT management, 2026-07-15 (ゼロ日規制等について) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism), MHLW, MLIT
22. 22. Summary of local ordinances restricting minpaku, as of 2021-04-01 (民泊の実施制限に関する地方公共団体の条例のとりまとめ) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
23. 23. Q&A on taxation of private lodging (minpaku): income tax and consumption tax (民泊に係る税務Q&A) · National Tax Agency
24. 24. How consumption tax works (消費税のしくみ) · National Tax Agency
25. 25. Tax Answer No. 6501: Exemption of small businesses from consumption tax (免税事業者) · National Tax Agency
26. 26. Minpaku Act and Shinjuku Ward rules (住宅宿泊事業と新宿区のルール) · Shinjuku Ward
27. 27. Taito Ward ordinance amended on minpaku (住宅宿泊事業（民泊）における台東区の条例を改正しました) · Taito Ward
28. 28. Minato Ward: Minpaku Act and ward ordinance (港区住宅宿泊事業) · Minato Ward
29. 29. Osaka City: Minpaku Act notification and restricted areas and periods (住宅宿泊事業) · Osaka City
30. 30. Osaka City: end of new special-zone minpaku applications (新規受付終了について) · Osaka City
31. 31. Osaka City: special-zone minpaku procedures and notices (特区民泊) · Osaka City
32. 32. Osaka Prefecture: special-zone minpaku and areas open after 2026-05-30 (特区民泊) · Osaka Prefecture
33. 33. Osaka Prefecture accommodation tax (宿泊税) · Osaka Prefecture
34. 34. Kyoto City: Minpaku Act and Kyoto rules (住宅宿泊事業（民泊）) · Kyoto City
35. 35. Kyoto City accommodation tax and 2026 rate revision (宿泊税について) · Kyoto City
36. 36. Kyoto City Minpaku handbook (民泊 てびき) · Kyoto City
37. 37. Fukuoka City: information for people planning minpaku (民泊サービスの提供をお考えの方へ) · Fukuoka City
38. 38. Fukuoka City accommodation tax (宿泊税の概要) · Fukuoka City
39. 39. Consent to Fukuoka Prefecture, Fukuoka City and Kitakyushu City accommodation taxes (「宿泊税」の新設について) · Ministry of Internal Affairs and Communications
40. 40. Sapporo City: notification and operation of minpaku, including restricted areas (民泊の届出・運営について) · Sapporo City
41. 41. Sapporo City accommodation tax (札幌市宿泊税) · Sapporo City
42. 42. Hokkaido accommodation tax (北海道宿泊税) · Hokkaido Prefecture
43. 43. Hokkaido ordinance restricting Minpaku Act operation and designated areas (北海道住宅宿泊事業の実施の制限に関する条例) · Hokkaido Prefecture
44. 44. Naha City: Minpaku Act notification and restriction ordinance (住宅宿泊事業) · Naha City
45. 45. Okinawa Prefecture accommodation tax (沖縄県宿泊税) · Okinawa Prefecture
46. 46. Kutchan Town accommodation tax (倶知安町の宿泊税について) · Kutchan Town
47. 47. Niseko Town accommodation tax (宿泊税) · Niseko Town
48. 48. Niseko Town accommodation tax from April 2026 (令和8年4月からのニセコ町宿泊税) · Niseko Town
49. 49. Niseko Town: accommodation tax changes to a flat rate (宿泊税を定率制に変更します) · Niseko Town
50. 50. Tokyo accommodation tax (東京都の宿泊税) · Tokyo Metropolitan Government Bureau of Taxation
51. 51. Tokyo accommodation tax leaflet for operators, July 2026 (宿泊事業者のみなさまへ) · Tokyo Metropolitan Government Bureau of Taxation (hosted by the Japan Tourism Agency)
52. 52. Ota Ward: special-zone minpaku (大田区国家戦略特別区域外国人滞在施設経営事業) · Ota Ward
53. 53. Kanazawa City accommodation tax (金沢市宿泊税) · Kanazawa City
54. 54. Consent to the new or changed accommodation tax: Sapporo City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
55. 55. Consent to the new or changed accommodation tax: Otaru City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
56. 56. Consent to the new or changed accommodation tax: Kushiro City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
57. 57. Consent to the new or changed accommodation tax: Kitami City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
58. 58. Consent to the new or changed accommodation tax: Abashiri City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
59. 59. Consent to the new or changed accommodation tax: Miyagi Prefecture (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
60. 60. Consent to the new or changed accommodation tax: Sendai City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
61. 61. Consent to the new or changed accommodation tax: Takayama City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
62. 62. Consent to the new or changed accommodation tax: Gero City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
63. 63. Consent to the new or changed accommodation tax: Matsue City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
64. 64. Consent to the new or changed accommodation tax: Hiroshima Prefecture (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
65. 65. Consent to the new or changed accommodation tax: Morioka City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
66. 66. Consent to the new or changed accommodation tax: Niseko Town (change) (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
67. 67. Consent to the new or changed accommodation tax: Tomakomai City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
68. 68. Consent to the new or changed accommodation tax: Kitahiroshima City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
69. 69. Consent to the new or changed accommodation tax: Wakkanai City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
70. 70. Consent to the new or changed accommodation tax: Yamagata City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
71. 71. Consent to the new or changed accommodation tax: Fujiyoshida City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
72. 72. Consent to the new or changed accommodation tax: Fujikawaguchiko Town (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
73. 73. Consent to the new or changed accommodation tax: Nago City (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
74. 74. Consent to the new or changed accommodation tax: Tokyo Metropolis (change) (「宿泊税」の新設・変更) · Ministry of Internal Affairs and Communications
75. 75. Osaka Prefecture: Minpaku Act overview and notification (住宅宿泊事業について) · Osaka Prefecture
76. 76. Minpaku portal: other points for hosts, with the list of penalties (住宅宿泊事業者 その他留意事項) · Japan Tourism Agency (Ministry of Land, Infrastructure, Transport and Tourism)
77. 77. Kita Ward: proper operation of Minpaku Act homes (住宅宿泊事業の適正な運営) · Kita Ward
78. 78. Morioka City accommodation tax (宿泊税の導入について) · Morioka City
79. 79. Press conference of the Shinjuku ward mayor, 2026-09-08: new rules for minpaku and hotels · Shinjuku Ward
80. 80. Sumida Ward: for residents near minpaku, with the ordinance's limits (民泊が行われている周辺にお住まいの方へ) · Sumida Ward
81. 81. Toshima Ward: for businesses, the Minpaku Act and Toshima rules (事業者向け：住宅宿泊事業法について) · Toshima Ward
82. 82. Airbnb Help: Notification under the Private Lodging Business Act (Minpaku) · Airbnb
83. 83. Airbnb Help: 180 night cap in Japan, frequently asked questions · Airbnb
84. 84. Airbnb Help: Responsible hosting in Japan · Airbnb
85. 85. Airbnb Help: Areas where tax collection and remittance by Airbnb is available · Airbnb
86. 86. Airbnb Help (Japanese): Collecting taxes manually (手動での税金徴収) · Airbnb