日本觀光廳在2025年度稅制改革中，針對外國遊客免稅制度提出重大調整，引起各界的高度關注。根據8月27日的正式公告，未來外國遊客在購買化妝品、酒類、食品、藥品等消耗性商品時，將不再受制於原本50萬日圓的免稅總額上限。換言之，過去必須在限定金額範圍內才能享受免稅優惠的限制即將被取消，遊客能夠更自由地進行大額購買，這對於愛好購物的海外旅客而言，無疑是利多消息。

除金額的限制被解除之外，日本長久以來令遊客覺得麻煩的「離境前不得拆封包裝」規定也將正式廢止。過去遊客若購買免稅的食品或化妝品，即便想當場使用或品嘗，也必須忍到返回國內才能拆封，否則就會被視為違反免稅規範。這一規定在實務上不僅造成了消費上的不便，也讓許多旅客覺得過於僵化。隨著新制實施，這項規定將全面解除，消費者購買後即可自由使用，不必再擔心受到限制。

新的免稅制度還將引入「先購買後退稅」的流程。未來遊客在商店購物時將先以含稅價格付款，離境時再透過海關確認購買紀錄後進行退稅。這種做法雖然可能在購物當下稍微增加支付金額，但卻能避免以往複雜的購物流程，讓整體制度更加簡潔透明，也有助於減少不必要的爭議。此次改革背後的目的十分明確：日本政府希望藉由簡化免稅制度，吸引更多外國遊客消費，進一步推動觀光產業的成長。隨著日本持續迎接國際旅遊復甦浪潮，免稅制度的放寬無疑會提高外國旅客的購物意願，進而帶動相關產業鏈，包括百貨、藥妝店、食品零售與酒類銷售等。

總體來說，這次針對免稅制度的改革，不僅象徵著對外國旅客友善度的大幅提升，也代表政府希望透過「消費便利化」來強化觀光競爭力。對遊客而言，未來到日本旅遊購物將變得更自由、更便利；對業者而言，則意味著更廣闊的市場機會與收益潛力。這場政策調整，勢必會對日本旅遊業與零售市場帶來深遠的影響。

The Japan Tourism Agency officially announced on August 27 that as part of the 2025 tax reform plan, it will abolish the current tax-free ceiling of 500,000 yen for foreign visitors purchasing consumable goods such as cosmetics, alcohol, food, and medicine, while also removing the long-standing rule that prohibited unsealing packages before departure.

In practical terms, this means that foreign tourists will no longer be restricted by the maximum spending limit when enjoying tax-free benefits. Travelers who wish to make larger purchases, particularly in categories like cosmetics or alcohol, will be free to do so without worrying about exceeding the threshold. At the same time, the abolition of the “no unsealing before departure” rule will allow consumers to immediately use or enjoy their purchases during their stay in Japan, something previously forbidden under the old regulations.

The reformed system will also introduce a new “purchase first, refund later” process. Under this framework, tourists will initially pay the tax-included price at stores. Then, when leaving the country, they will receive a tax refund after their purchase records are confirmed by customs. While this may require a higher upfront payment, the overall procedure will be far more straightforward and transparent, reducing unnecessary complications and making the shopping experience smoother.

The motivation behind this policy change is clear: Japan aims to simplify its duty-free system in order to encourage greater spending from inbound tourists, thereby further boosting the country’s tourism industry. With international travel continuing to recover, the relaxation of tax-free rules is expected to stimulate shopping enthusiasm among visitors and provide significant benefits to related sectors, including department stores, drugstores, food retailers, and liquor sellers.

Overall, this reform represents not only a major step in making Japan more tourist-friendly but also a strategic move to enhance its competitiveness in global tourism. For travelers, shopping in Japan will become more convenient and flexible, while businesses will gain access to larger opportunities and stronger revenue growth. This policy adjustment is set to have a far-reaching impact on Japan’s retail and tourism industries.