Outline of Consumption Tax Rate Reduction

The ‘Outline of the Temporary Reduction in the Consumption Tax Rate on Food and Beverages and the Introduction of the Employment Burden Relief Benefit’ was approved by the Cabinet on 15 September 2026.

We have set out brief summaries of the measures included in the above Outline, mainly focusing on the temporary reduction in the consumption tax rate on food and beverages.

Contents

1. Developments Regarding the Refundable Tax Credit and the Employment Burden Relief Benefit
2. Temporary Reduction in the Consumption Tax Rate on Food and Beverages from 1 April 2027 to 31 March 2029

Japanese Text

飲食料品消費税率の臨時的な引下げ及び就業者負担軽減支援金の導入に関する大綱