Illegal refunds were made by abusing the consumption tax exemption system. The National Taxation Bureau and Customs confirmed that they would strengthen their response.

It was reported that Japanese businesses had received tax refunds by falsely exporting items overseas and falsely claiming that they had made tax-free sales to foreign tourists recruited as part-time workers on social media. Consumption tax accounts for one-third of Japan's tax revenue, and with the invoice system starting last October, the Tokyo Regional Taxation bureau and Tokyo Customs will continue to work together to prevent fraudulent refunds.