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1327 Introduction of Accommodation Tax to Hotels and Ryokan in Osaka Prefecture from January 1 2017. 2016/12/28
As from January 1, 2017 guests staying at hotels and ryokan in the Osaka area will be subject to accommodation tax. 
Regardless of your payment style (advance payment or payment on arrival) all customers will be subject to an accommodation tax which should be settled directly with the hotel on the day you arrive..

Osaka accommodation tax will be charged based upon the hotel room costs for one person per night. Food costs, consumption tax or service costs are not included when making any calculations. Accommodation tax will be calculated as follows: 

Accommodation up to 10,000 yen: Tax will not be deducted.
Accommodation 10,000 yen or more but less than 15,000 yen: 100 yen will be deducted.
Accommodation 15,000 yen or more but less than 20,000 yen: 200 yen will be deducted.
Accommodation 20,000 yen or more: 300 yen will be deducted.