{
 "title": "日本免稅新制（退稅方式）",
 "site": "出國與國旅實用查詢",
 "canonical": "https://trip.penguindriver.com/japan-taxfree",
 "markdown": "https://trip.penguindriver.com/japan-taxfree.md",
 "summary": "日本自 2026 年 11 月 1 日起，外國旅客免稅購物改為「退稅方式」：購物時先付含消費稅的價格，出境時讓海關確認帶出，再退回消費稅。",
 "date_modified": "2026-09-26",
 "retrieved": "2026-09-28",
 "content_sha256": "e9a04b794e78bad87f8b2f66d8699e3fef53f0e759837bc52d71b33bd2a066eb",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://trip.penguindriver.com/cite?path=%2Fjapan-taxfree&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "日本國稅廳：外國旅客免稅制度（退稅方式）",
   "url": "https://www.nta.go.jp/publication/pamph/shohi/menzei/201805/format/002.htm"
  },
  {
   "name": "日本觀光廳：新免稅制度",
   "url": "https://www.mlit.go.jp/kankocho/tax-free/page01_000001_00021.html"
  },
  {
   "name": "日本數位廳：Visit Japan Web",
   "url": "https://services.digital.go.jp/en/visit-japan-web/"
  }
 ],
 "source_count": 3,
 "cite_as": {
  "zh": "日本免稅新制（退稅方式）｜出國與國旅實用查詢。https://trip.penguindriver.com/japan-taxfree（資料日期 2026-09-26，擷取 2026-09-28）",
  "apa": "出國與國旅實用查詢. (2026). 日本免稅新制（退稅方式）. Retrieved 2026-09-28, from https://trip.penguindriver.com/japan-taxfree",
  "markdown": "[日本免稅新制（退稅方式）](https://trip.penguindriver.com/japan-taxfree)（出國與國旅實用查詢，2026-09-26）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}