新しい税金~国際観光旅客税とは

はじめに

このたび観光先進国の実現に向けた観光基盤の拡充・強化を図る観点から、「国際観光旅客税」が創設されました。
「国際観光旅客税」は、原則として、船舶又は航空会社(特別徴収義務者)が、チケット代金に上乗せする等の方法で、日本から出国する旅客(国際観光旅客等)から徴収(出国1回につき1,000円)し、これを国に納付するものです。

具体的には旅行券の購入時やパックツアー申込時に自動的に徴収され、徴収された国際観光旅客税は、徴収した事業者が翌月末までに納付することになります。

 

海外に行く人全員なの?

下記の者は、国際旅客税の課税対象とはなりません。

  • 船舶又は航空機の乗員
  • 強制退去者等
  • 公用船又は公用機(政府専用機等)により出国する者
  • 乗継旅客(入国後24時間以内に出国する者)
  • 外国間を航行中に、天候その他の理由により本邦に緊急着陸等した者
  • 本邦から出国したが、天候その他の理由により本邦に帰ってきた者
  • 2歳未満の者

 

(注)本邦に派遣された外交官等の一定の出国については、本税を課さないこととする。

 

いつから

平成31年1月7日以後の出国に適用されます。ただし、同日前に締結された運送契約による一定の出国については、国際観光旅客税は課されません。

 

最後に

つまり来年1月7日前に申し込んで、チケットを購入しておけば、国際観光旅客税は課税されないので、節税になります。来年海外旅行を計画している人は、検討してみてはいかがでしょうか。

 

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