Non-Japanese residents and the person who made the purchase (substitutes are not accepted)
Non-Japanese citizens who are not immigrating to Japan and have been in the country for less than 6 months (re-entry dates do not apply)
Japanese citizens living outside of Japan for 2 years or more, on a temporary trip to Japan for less than 6 months
Goods purchased for personal use (goods for business or sales are not applicable)
Goods that will be taken with you when leaving Japan on your current trip (less than 6 months from your entry to Japan for general goods, and 30 days or less from the date of purchase for consumables)
Applicable purchases must total at least 5,000yen (tax excluded) and have been purchased on the same day.
Applicable purchases must total at least 5,000yen but no more than 500,000yen (tax excluded) and have been purchased on the same day.
Purchased goods must leave Japan within 6 months of the purchaser's entry to Japan. A copy of the purchaser's passport will be taken in the case of same-day purchases in excess of 1,000,000yen (tax excluded).