Samsam M2 short-term rental business registration — which industry code should I pick?
Registering a business can get confusing right from the industry code.
"Should I register as rental or as lodging?"
"Will choosing the wrong one cause problems later?"
There’s no single right answer — the code depends on how you operate. Once you know the criteria, it’s much less confusing.
Here’s a checklist of what to check when deciding an industry code.
Why is the industry code for short-term rentals confusing?
Is the short-term rental industry code under rental or lodging?
No single answer. It depends on whether your operation is closer to a long-term lease or to a lodging business with frequent guest turnover.
If registered as rental, it falls under real estate rental; if as lodging, it falls under lodging businesses, which may require separate municipal lodging registration (permits).
What happens if I pick the wrong industry code?
The VAT filing method or required permits can differ by industry. Changing it later is possible but can be cumbersome, so it’s safer to confirm before registering.
Checklist before choosing an industry code for short-term rental
① First, decide if your operation is closer to long-term leasing or to lodging.
② If lodging, check whether you need municipal lodging registration (permits).
③ Confirm the exact industry code number via the Hometax industry code search or by contacting the tax office.
④ If unsure, consult a tax professional before registering.
Sorting these four items out will cut down the hassle of fixing things later.
Why it’s easier after registering with plott LIFE
Neither Samsam M2 nor plott LIFE chooses your industry code for you.
This decision depends on your operation and must be made by the host, independent of the platform.

