Tax-Free Shopping
Overseas visitors can shop tax-free.No consumption tax is charged on eligible purchases at LUCUA osaka shops displaying the tax-free symbol.
If you would like to shop tax-free, please review the conditions below and enjoy shopping at LUCUA osaka.
Eligible for tax-free
Foreign nationals who have been in Japan for less than six months
- Those working in Japan, or staying in Japan for six months or longer, are not eligible for a tax refund.
- Japanese nationals who have lived overseas for two years or more are also eligible.
Tax-free items
General goods

Clothing, shoes, bags, accessories, etc.
Consumables

Medicines, food, beverages, cosmetics, etc.
- Limited to items packaged so that they cannot be consumed within Japan.
Eligible purchase amount
Total per shop per day: 5,000-500,000 yen (excluding tax)
What to bring
- The purchaser's passport
- The credit card to be used (only when paying by credit card)
- The name on the credit card must match the name on the passport.
- Corporate cards cannot be used.
Tax-Free Shops
Tax-free procedures are completed at each shop.