Foreigner

❶As a rule, foreigners are treated as non-residents.
❷Persons on official duty with a foreign government or international organization.
 

Japanese

❶Those who leave Japan and stay in a foreign country for the purpose of working at an office in a foreign country (including overseas branches of Japanese corporations, local corporations, representative offices, and international organizations).
❷Those who leave Japan and stay in a foreign country for the purpose of staying in a foreign country for more than 2 years.
❸In addition to those listed in (1) and (2), those who have stayed in a foreign country for 2 years or more after leaving Japan.
❹Those listed in (1) through (3) who are temporarily returning to their home country for office work, vacation, etc. and whose period of stay is less than 6 months.

◎Must be a short-term visa.

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◎ Total daily sales to one non-resident at the same store must be within the range of 5,000 yen or more and 500,000 yen or less.

◎ The number of units purchased must be in accordance with the country regulations of the destination country.

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​ Source: Ministry of Land, Infrastructure, Transport and Tourism Tourism Agency https://www.mlit.go.jp/kankocho/tax-free/about.html