Regarding the accommodation tax

Regarding the Tokyo accommodation tax

The accommodation tax in Tokyo raised since October 1, 2002. When staying at Mitsui Garden Hotels, you will be charged an accommodation tax.

Please be advised that the accommodation tax will be collected at the hotel either at check-in or check-out.

Date and time The regulations concerning accommodation tax in the Tokyo metropolitan area as proclaimed on April 10, 2002. The "Tokyo Metropolitan Accommodation tax regulation" was enforced on October 1, 2002.
Accommodation tax Less than 10,000 yen → Not taxed
10,000 yen or more, less than 15,000 yen → 100 yen
15,000 yen or more → 200 yen
*Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)
Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)
An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Meeting room, banquet, video, cleaning, phone, parking lot etc

Please visit the Tokyo Metropolitan Government Bureau website for details.
http://www.tax.metro.tokyo.jp/

Regarding the Kyoto City accommodation tax

The accommodation tax in Kyoto City raised since October 1, 2018.
When staying at Mitsui Garden Hotels, you will be charged an accommodation tax.

For reservations made on or after October 1, the room rate and accommodation tax will be shown separately.
The hotel will collect all accommodation taxes at either check-in or check-out.

Before the revision (until February 28, 2026)

Date and time The regulations concerning accommodation tax in Kyoto City. The “Kyoto City Accommodation tax regulation” was enforced on October 1, 2018.
Accommodation tax Less than 20,000 yen → 200 yen
20,000 yen or more, less than 50,000 yen → 500 yen
50,000 yen or more → 1,000 yen
*Accommodation tax rate is the rate for 1-night per person.

After the revision (from March 1, 2026)

Date and time The regulations concerning accommodation tax in Kyoto City. The “Kyoto City Accommodation tax regulation” was enforced on October 1, 2018.
Accommodation tax Less than 6,000 yen → 200 yen
6,000 yen to less than 20,000 yen → 400 yen
20,000 yen to less than 50,000 yen → 1,000 yen
50,000 yen to less than 100,000 yen → 4,000 yen
100,000 yen or more → 10,000 yen
*Accommodation tax rate is the rate for 1-night per person.

"Accommodation fee" in the accommodation tax does not include meal fee but refers to the nominal fee.

What is included in the accommodation tax (taxable)
Nominal fee
Service fee for nominal

What is not included in the accommodation tax (non-taxable)
An amount equivalent to the consumption tax etc.
Prices corresponding to services other than accommodation
(Example) Dry cleaning, telephone, parking lot etc

Please check the Kyoto City website for details.
https://www.city.kyoto.lg.jp/gyozai/page/0000236942.html