SODA Inc., Operator of SNKRDUNK, Decides to Introduce 'Ocean Tax Refund'

SODA Inc. (Headquarters: Shibuya-ku, Tokyo; CEO: Yuta Uchiyama; hereinafter 'SODA'), which operates the flea market app for sneakers and trading cards 'SNKRDUNK (Sneaker Dunk)' and runs physical stores in Tokyo, Nagoya, and Osaka, and Ocean Inc. (Headquarters: Chuo-ku, Tokyo; CEO: Ryo Hoshino; hereinafter 'Ocean'), which provides a next-generation tax refund shopping platform for inbound tourists, are pleased to announce that SODA has officially decided to introduce 'Ocean Tax Refund' at its domestic stores.

Looking ahead to the transition to the new tax-free system (refund method) to be implemented in November 2026, the companies will work to improve the purchasing experience for inbound tourists and promote long-term fan engagement.

Background: Tax-free service is a 'customer attraction hook' that influences purchasing behavior of inbound tourists.

In 2025, the total consumption by inbound foreign visitors reached a record high of approximately 9.5 trillion yen annually (Japan Tourism Agency, March 2026). Shopping alone accounted for 2.549 trillion yen. Among these, sneakers, which are popular worldwide, and trading cards originating from Japan, whose overseas demand is expanding, symbolize the purchasing enthusiasm of inbound tourists.

At popular stores, thousands of inbound tourists visit daily, and many of them choose products based on the assumption that they can receive tax-free treatment. Tax-free service is no longer just paperwork; it has become a customer attraction hook directly linked to purchasing decisions.

In November 2026, Japan's tax-free system will undergo a major shift from the current 'point-of-sale discount (store tax exemption)' to a 'post-departure refund (refund method)'.

The new system may complicate procedures for inbound tourists, creating risks of on-site confusion and abandoned purchases. However, because the touchpoint with inbound tourists extends until after they leave the country, it also enables new customer engagement designs such as encouraging repeat visits and guiding customers to cross-border e-commerce.

Characteristics of SNKRDUNK and inbound strategy under the new tax-free system

SODA's mission is to 'create the next marketplace that excites the world.' Centered on sneakers and trading cards, the company cultivates a highly passionate global fan community and operates physical stores in key urban areas. The SNKRDUNK STORE (sneakers and apparel) has an inbound ratio of about 40%, and the SNKRDUNK TRADING CARD AKIHABARA (trading card specialty store) attracts customers from around the world, including Europe, the US, Southeast Asia, and the Chinese-speaking region.

Particularly for trading cards, a growing number of inbound tourists visit Japan specifically for Japanese culture itself. A key characteristic of the business is the high rate of repeat visits to SNKRDUNK stores. Providing an experience that makes tourists want to come back even under the new tax-free system is crucial for store growth. SODA has chosen 'Ocean Tax Refund' as the optimal partner for these business characteristics.

Becoming a long-term partner to co-create repeat customer strategy under the new tax-free system

The decisive factor for SODA in selecting 'Ocean Tax Refund' is that it is not a temporary system implementation but a partner with whom they can co-evolve their repeat customer strategy and overall inbound marketing over the long term.

- Designing a repeat customer experience that makes people want to come back

The new tax-free system will significantly change procedures for inbound tourists. Both companies will jointly design mechanisms from the repeat customer's perspective, including smooth guidance on the first visit, a multilingual starter kit that on-site staff can use directly, and a refund flow that is easy to navigate even on repeat visits.

- Robust support for increasingly complex management

Under the new tax-free system, store operations are expected to become more complicated than before, requiring new guidance on refund methods. 'Ocean Tax Refund' is designed to be introduced without changing existing cash register and service flow, minimizing the burden on store operations. With multilingual UI and customer support, customers visiting SODA from around the world can use it with peace of mind.

- Expansion beyond tax refund processing into inbound marketing

Both companies will continuously implement initiatives to nurture 'post-trip' relationships with inbound tourists, such as guiding them to cross-border e-commerce sites after refund completion and running promotions on OTAs. They will promote the growth of SODA's inbound business beyond the confines of physical stores.

The two companies will proceed with the introduction of 'Ocean Tax Refund' to all physical stores operated by SODA, with plans to expand in line with future store openings.

For more details on SODA's specific reasons for choosing 'Ocean Tax Refund' among many tax-free services and their inbound strategy for the new tax-free system era, please refer to the case study interview article with SODA.

▼ SODA Case Study Interview Article https://service.ocean.inc/casestudy/soda

▼ 'Ocean Tax Refund' Service Details https://service.ocean.inc/refund

Comments from Each Company

Mr. Shingo Nakayama, Store Development Department Manager, SODA Inc.

'Our stores have a high inbound ratio, and tax-free service for inbound tourists is an important theme for business growth. The number of customers visiting from around the world seeking Japanese culture is increasing, and especially in the trading card area, the momentum is growing year by year. The 2026 system revision is a turning point that will greatly change the flow of procedures for inbound tourists. For us, with many repeat customers, providing a smooth experience that makes them want to come back is key. Ocean designs services challengingly for the new system, and we feel they are a partner with whom we can co-create our inbound strategy. Their multilingual starter kit is practical and reassuring for the field.'

Mr. Ryo Hoshino, CEO of Ocean Inc.

'We are very pleased that SODA has decided to introduce our service 'Ocean Tax Refund.' Many of the inbound tourists visiting SNKRDUNK are enthusiastic repeaters who come to Japan seeking rare items and products unique to Japan. We also view inbound tourists of the future not as 'first-time travelers' but as members of a global fan community that continues to love Japanese culture. Under Ocean's mission of 'making cross-border shopping experiences more free,' we will build a relationship with SODA that continues beyond the moment of purchase and even after returning home.'

Company Overview

SODA Inc. CEO: Yuta Uchiyama Headquarters: 5F Kyocera Harajuku Building, 6-27-8 Jingumae, Shibuya-ku, Tokyo Business: Planning, development, and operation of fashion and collectible marketplace 'SNKRDUNK (Sneaker Dunk)' URL: https://soda-inc.jp/

Ocean Inc. CEO: Ryo Hoshino Headquarters: Ginza, Chuo-ku, Tokyo 104-0061 Keywords: