Dekho I bought a Citizen watch from the Airport, and I don't remember if a VAT was charged.Also looking at the prices, Japan’s price is lower than Dubai’s. Will there be any VAT refund? If yes, the pricing will be reduced much further!!!
It is best to call/chat with Japan Apple store and ask the same question. Mind you, to get a VAT refund, the phone must be in unopened state until you leave the country.