The tax exemption program for non-Japanese visitors has a condition that tax exempt items to be consumed or used outside of Japan. Hence, tax for lodging or meals while visiting Japan is not eligible for tax exemption program. Along that line I think real estate purchase by non-Japanese will not be eligible for tax exemption under this program.

I think by nature duty-free shops have no tax involved on sales made. I think duty-free shops at Japanese airports are not affected by consumption tax increase nor tax exemption program.