The Tokyo Metropolitan Government is planning to introduce a flat 3% accommodation tax. This tax, calculated based on the rate of hotel stays, is expected to significantly increase the municipal revenue. The implementation timeline and the expected impact on the tourism industry are currently under discussion. The new taxation policy is a key component of Tokyo's economic strategy, aiming to capitalize on the city's booming tourism industry.

In Japan, taxes such as those on accommodation are viewed as vital sources of revenue for municipalities. They are utilized to maintain tourist infrastructure and local amenities, which in turn, stimulate domestic tourism. This strategy is part of a larger economic stimulation plan, particularly important as Japan prepares for a post-COVID economic recovery.

In the United States and the European Union, similar accommodation taxes (also known as hotel or bed taxes) are common. The rate varies by state and city, with earnings often used to fund local infrastructure projects or promotional tourism campaigns.