Furusato Tax Guide

Furusato Nōzei guide

From the basics to the paperwork and year-end tips — furusato nōzei explained for residents in Japan.

Basics

Furusato Nōzei basics: “donation” and “thank-you gift”

Furusato nōzei is a donation to a local government you want to support; the thank-you gift is incidental. A gentle guide to the deduction, the ¥2,000 self-pay, and how the limit works.

Updated: 2026年6月1日
Procedures

One-Stop Exception vs tax return: which should you choose?

There are two ways to claim the furusato nōzei deduction. Compare the conditions, deadlines and how the deduction is applied so you can pick the one that fits you.

Updated: 2026年6月1日
Procedures

From donation to deduction: when and how does it come back?

The flow and timing from making a furusato nōzei donation to actually getting the tax deducted or refunded, for both the One-Stop Exception and a tax return.

Updated: 2026年6月1日
Caution

Things to watch when donating at the last minute in December

Donations cluster in December. Deadlines for a donation to count for the year, payment methods, and the One-Stop application deadline — key points for last-minute donations.

Updated: 2026年6月1日
Rule changes

The “point ban”: what changed in October 2025

Since October 2025, portals can no longer award points (e.g. Rakuten points) for furusato nōzei donations. What changed, why, and how to choose gifts now.

Updated: 2026年6月10日
Procedures

How to file the One-Stop Exception: documents, steps, deadline

A practical walkthrough of the One-Stop Exception: getting the form, the My Number documents you need, mailing it to the municipality, online filing, and the January 10 deadline.

Updated: 2026年6月10日
Caution

7 common furusato nōzei mistakes (and how to avoid them)

Donating over your limit, donating in a family member’s name, missing the One-Stop deadline, year-end payment slips — the most common failures and a pre-donation checklist.

Updated: 2026年6月10日
For residents from abroad

Furusato nōzei for foreign residents: who qualifies, steps, leaving Japan

Can foreign residents in Japan use furusato nōzei? Who qualifies, the My Number documents you need, One-Stop vs tax return, and what to watch when you resign or leave Japan.

Updated: 2026年6月10日