Japan will charge a departure tax of 1,000 yen ($9.37) per person beginning next year, with plans to use the anticipated 40 billion yen raised annually to bolster tourism.
Foreigners and Japanese alike leaving the country by air or sea will pay the tax when they buy tickets, much like they do with airport facility fees. Travelers younger than 2 are exempted from the levy, which debuts Jan. 7.
With tourism-related spending by the government likely to mushroom, many legislators asked for specifics on how the new revenue could be used, citing the costs to secure enough workers for understaffed customs operations as well as spending to set up integrated resorts with casinos.
From 7th Jan 2019, travellers will be charged 1,000 yen ($9.37) for leaving the country as of 2019. According to Nikkei Asian Review, the tax is part of an effort to raise 40 billion yen annually to bolster tourism. The "sayonara tax" will be charged at the time the traveller buys air or sea tickets and applies to foreigners and Japanese nationals.
You could encourage the student to put forward some pros/cons, anticipate problems and the public's response to this tax.
Also, ask the student how the government should spend the tax revenue. The article mentions investing in casino hotel resorts but other ideas could include free wireless internet networks across cities and transport systems, implement e-payment systems, improve transport to rural areas and boost rural tourism.