Let's say I have an articles content type, and a field_tags reference field (with multiple values referencing a "tag" vocabulary)
To retrieve articles referencing, say, "tag1" or "tag2", I do this:
jsonapi/node/article?
&filter[tags][condition][path]=field_tags.id
&filter[tags][condition][operator]=IN
&filter[tags][condition][value][]=id-of-tag1
&filter[tags][condition][value][]=id-of-tag2
That gives me all articles that have either tag1 or tag2.
However, How can I get all articles that have both tag1 and tag2?