Please explain about the application of consumption tax in relation to air ticket charges and other cost when traveling overseas.


The air ticket charges when having an overseas trip will be a consumption tax exempted transaction.

Also, the fuel surcharge will be taxed exempted for the cost attached to international airfare, and the flying insurance premium falls to non-taxable transaction.

On the other hand, local airport facility usage fee as well as the fee for ticketing reservation, will be a cost applicable for consumption taxable transaction is more be completed in Japan domestic.