Visitors will be required to pay between 100 to 2,000 JPY per night based on their nightly room charge, which is divided into five brackets starting from less than 5,001 to 100,000 JPY and over per person. School-related trips will be exempt from the tax. Given the increase in foreign tourists, the town of Niseko had originally planned to introduce a fixed-rate tax that would collect 2 per cent of the room charge, but changed strategy in consideration of the administrative burden on operators. Accommodation taxes have already been introduced in Tokyo as well as Osaka and Fukuoka prefectures, and six municipalities including Kanazawa and Nagasaki, according to the Ministry of Internal Affairs and Communications.