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Tokyo Metropolitan Government
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OrganisationJP

Tokyo Metropolitan Government

Tokyo's metropolitan authority; a revised accommodation tax will cover private lodging from April 2027.

The Tokyo Metropolitan Government administers Tokyo at the regional level. Its April 2026 description of the governor's office sets out responsibility for budgets, ordinances, tax collection and coordination across The Administration.

Last refreshed: 22 October 2026

Key Question

How will Tokyo's new lodging tax affect private rentals from April 2027?

Timeline for Tokyo Metropolitan Government

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Background

The Tokyo Metropolitan Government administers Japan's capital region, encompassing special wards, cities, towns and villages. The governor leads the executive, while the metropolitan assembly exercises legislative and oversight powers. Residents elect both. The Administration handles regional responsibilities and coordinates services across local boundaries, while municipalities retain their own functions and deal with residents' everyday needs.

Within the special-ward area, the metropolitan government provides some services usually associated with a city, including water supply, sewerage and firefighting. Its bureaus also cover taxation, housing, transport and other public services. Metropolitan policy therefore operates alongside ward and municipal decisions. A measure adopted by a ward does not automatically apply throughout Tokyo.

Common Questions
What changes for private lodging under Tokyo's new tax?
Private lodging and simple lodgings enter the tax's scope from April 2027. This tax change is separate from local restrictions on where and when hosts may operate.Source: Tokyo Metropolitan Government Bureau of Taxation
How much will Tokyo's accommodation tax be?
The revised rate is 3% of the accommodation charge. Stays below ¥13,000 per person per night will be exempt.Source: Tokyo Metropolitan Government Bureau of Taxation
When will Tokyo's new accommodation tax start?
The revised system is due to take effect on 1 April 2027. The ordinance has passed, and ministerial consent has been obtained.Source: Tokyo Metropolitan Government Bureau of Taxation
Source Material
Tokyo government structure: executive and governorThe Structure of the Tokyo Metropolitan GovernmentTokyo accommodation tax: legislative timetableTokyo accommodation tax revisionTokyo Metropolitan Government

Written with AI from Lowdown's published reporting. Not individually reviewed by an editor. Updated 22 October 2026. Editorial standards.