From 7 January next year, all Japanese and non-Japanese travellers departing Japan by air or sea will be required to pay 1,000 yen (approximately AU$12).
Children under two years old and transit passengers who depart within 24 hours of arrival will be exempt from the departure tax, Kyodo News Agency reported.
According to a Japan Times calculation based on data compiled by the Justice Ministry, there were some 45.2 million departures from Japan in 2017, with the country attracting a record 28.69 million tourists in 2017, up 19.3 percent from the previous year.
The government seeks to increase its tourist numbers to 40 million by 2020, when Tokyo hosts the Olympic and Paralympic Games, and to 60 million by 2030.
It aims to use the extra funds raised from the departure tax to boost tourism infrastructure and promote travel destinations in rural Japan, as well as backing global tourism campaigns.
The new tax is predicted to raise around 43 billion yen ($500 million) annually.