2018 Fiscal Year Final Research Report
A Study on the Trends and Issues of Tax Free Shops in Japan
| Project/Area Number |
16K02077
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Tourism Studies
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| Research Institution | Sapporo International University |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Keywords | 国際観光 / 観光経済 / 免税店 / 観光消費 / 観光政策 / 外国人観光 / 外国人旅行消費 / 消費税免税 |
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| Outline of Final Research Achievements |
The number of foreign tourists visiting Japan in 2018 surpassed 30 million people. Thus, tax-free shops (or duty free shops offering goods sans consumption-tax) are becoming increasingly important due to the economic effect that spending by foreign tourists has on the domestic market. The author investigated the current situation and problems affecting duty-free shops after the rapid increase in foreign tourists, the consumption tax increase, and changes to the tax-exemption system. The study also shows the impact on different regions and differences among stores. Furthermore, in order to expand the effect tax-exemption has on foreign spending, the author conducted a study to model the current conditions of tax-free shopping by foreign travellers. The model was applied in various regional airports and to stores of varying size, including small and medium sized stores.
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| Free Research Field |
観光経済
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| Academic Significance and Societal Importance of the Research Achievements |
我が国では外国人観光客数が2018年に3,119万人と急増し、「観光」を成長産業として位置づけ2020年に訪日外国人4,000万人等の目標を立て、訪日外国人の免税販売等の観光消費の増加が国内経済に与える経済効果も大いに期待されている。そのため政府も免税品目拡大等変更を実施、免税店数も18年4月に44,646店と増加した。本研究では、免税制度やその変更状況や影響を整理し、また、初めて免税店の地域・業種別動向や地域（空港）別の消費税免税店利用数や平均消費免税店利用件数から明らかにし、消費税免税店利用に関する課題をモデル化し明らかにした。
これらは本研究がなければ、明らかにできなかった成果と考える。
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