A 5% national consumption tax is added to all hotel bills. There is also a local Tokyo tax of ¥100 per night for bills between ¥10,000 and ¥14,999 and ¥200 for bills over ¥15,000.
At first-class, full-service, and luxury hotels, a 10% service charge is added to the bill in place of individual tipping. At more expensive ryokan, where individualized maid service is offered, the service charge is usually 15%. At business hotels, minshuku, youth hostels, and economy inns, no service charge is added to the bill.
There's an across-the-board, nonrefundable 5% consumption tax levied on all sales. Authorized tax-free shops will knock the tax off purchases over ¥10,000 if you show your passport and a valid tourist visa. A large sign is displayed at such shops. A 5% tax is also added to all restaurant bills. At more expensive restaurants a 10%–15% service charge can be added to the bill. Tipping is not customary.