新免税店モデル事業とは　2025年度実施へ観光庁が補正予算案に計上

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地方部における新消費税免税店モデル構築等事業（観光庁の公式サイトから　https://www.mlit.go.jp/kankocho/yosan_zeisei/yosan/index.html） </figcaption> </figure> </div> <div class="article-summary"> <p class="article-summary__desc">　地方部で工芸品・特産品など高単価商品を販売している小売店を中心に免税店化するモデル実証事業について、観光庁が政府の2024年度補正予算案に5000万円の要求額を計上しました。外国人旅行者向けの免税制度の変更が議論されるなか、制度変更後も地方での消費拡大につなげられるよう懸念・課題例を収集するのが目的の一つです。</p></div> </div> <div class="article-body"> <div class="article-index" data-number="true"><p class="title">目次</p><div class="article-index__indexorder"><ol><li><a href="#inner_link_001">新免税店モデル事業とは</a></li><li><a href="#inner_link_002">新免税店モデル事業の目的・概要</a><ol><li><a href="#inner_link_002_1">課題の把握</a></li><li><a href="#inner_link_002_2">実証実験</a></li><li><a href="#inner_link_002_3">他地域に展開</a></li></ol></li></ol></div></div><h2 data-number="true" id="inner_link_001">新免税店モデル事業とは</h2> <p>　<a href="https://www.mlit.go.jp/kankocho/topics02_00004.html" rel="noopener noreferrer" target="_blank">観光庁の2023年訪日外国人消費動向調査</a>によると、訪日外国人旅行消費額は5.3兆円と過去最高となり、費目別に訪日外国人旅行消費額の構成比をみると、宿泊費が34.6％と最も多く、次いで買物代（26.5％）となっていました。</p> <p>　買い物による消費は、今後の成長余地もあるため、これまで外国人旅行者向け免税制度での後押しが行われてきました。</p> <p>　一方で、免税制度を悪用した不正も後を絶たないことから、免税品を国内で転売する不正を防ぐため、従来は免税店がパスポートを確認した上で消費税を引いて販売していましたが、今後は店舗で税込みでの販売をした上で、出国時に免税額を返金する方式に変更する方針です。</p> <p>　こうしたなか、地方への誘客と観光産業の高付加価値化による消費拡大を目指すなかで、新しい免税制度が障壁とならないよう、課題の整理と解決策の検討のために、2024年度補正予算案に計上されたのが「地方部における新消費税免税店モデル構築等事業」です。</p> <h2 data-number="true" id="inner_link_002">新免税店モデル事業の目的・概要</h2> <p>　観光庁によると、制度変更で怒る課題を踏まえ、地方で工芸品・特産品等の高単価商品を販売している小売店を中心に免税店化のモデル実証事業を実施し、得られた知見を全国の小売店などに周知することで、免税制度の円滑な移行と地方部での消費拡大を促進することを目的としています。</p> <p>　事業は2025年度から実施する予定で、流れは以下の通りです。</p> <h3 data-number="true" id="inner_link_002_1">課題の把握</h3> <p>　「免税店としての販売促進施策が不明」「免税店であることのPR方法が不明」「新制度への知識が不足」など新免税店化での懸念・課題例を収集します。</p><div class="ad-article-inner ad-article-inner-idx-01">  <div id='div-gpt-ad-1588820378141-0'> <script> googletag.cmd.push(function() { 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新免税店モデル事業とは　2025年度実施へ観光庁が補正予算案に計上 | ツギノジダイ