How to make itunes account without using credit card?

To get the None option up, You have to be making the account for the US store

No you don't, it works for any country.

It does work, I just did it.

Choose a song or a movie or pretty much anything on the iTunes Store and click on the price or "free". Click on "Create Apple ID" in the window that pops up and fill your information, such as name, age, email and password. Then you'll be led to the page of the billing, there you WILL have the option of "None".

Read the instructions carefully. Don't create an account through the website, but through iTunes.

If you tried it on the PC/MAC and it still doesn't work, try doing it on your device. (Vice versa for device users)

THis doesnt work in japan store, no matter how much tried i made 😟

Make sure you sign out of your current Apple ID before you start.