I wonder if they would bother enforcing the ban on foreigners, since it's a roundabout way of banning the Yakuza.
Source: Friends with tattoos who have visited Japan as I don't have any myself.
E: This is one of very, very few shows I'd ever recommend and it covers this topic: https://www.viceland.com/en_us/show/needles-and-pins , specifically the ones in Japan and South Korea which have very similar culture surrounding tattoos.
I'd expect the rule to be enforced but I don't _really_ know.