As I mentioned before, from Oct. 1st, Consumption tax (sales tax) rate in Japan will be change to 10%.
Basically, the timing of calculating consumption tax is based on “when the service is completed”.
So, for example, if you check-in on September 30th and check-out on October 1st, the consumption tax will be 10% because the accommodation service is done in October.
However, it’s only the “basic” rule.
If a hotel always regard “the time of check-in” as “the timing of sales”, that is acceptable.
And one more thing, I let you know about transportation costs, such as air tickets and train charges.
This is treated as a special case.
If you have already paid by September 30th 2019, the consumption tax will remain 8% even if you actually board an airplane or take a train AFTER October 1st.
But … Suppose you buy an air plane ticket with your credit card.
Even if you click on website to apply for it before September 30th, in most cases, the ticket fee will be withdrawn from your bank account AFTER October 1st !
Please note that in that case the consumption tax will be 10%.
Have a nice weekend !