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

Foreign residents can use furusato nōzei

Furusato nōzei has nothing to do with nationality. If you live in Japan and pay Japanese income tax and resident tax, you can use it the same way as Japanese residents — regardless of your visa status. You can browse gifts in your language on the multilingual site.

Who qualifies — and who doesn’t

• You qualify if you work in Japan and pay income tax and resident tax as a resident. The deduction comes out of the tax you already owe.
• Limited benefit: if you have little taxable income in Japan or pay little tax, your deductible amount (and limit) is small.
• Non-residents (no address in Japan, not taxed here) are generally not eligible, by the nature of the deduction.

Furusato nōzei is not “a discount.” You donate first, then most of it is deducted from the taxes you owe. If you pay little tax, little comes back.

You need My Number

The procedures (One-Stop Exception or a tax return) require My Number documents. Foreign residents are issued a My Number too (My Number Card, or the notification card / a resident record showing My Number plus an ID).

Two procedures

1. One-Stop Exception — for salaried workers who don’t otherwise file a tax return, donating to 5 or fewer municipalities, etc. You mail a (Japanese) form to each municipality.
2. Tax return — if you don’t meet the above, or you file for medical expenses etc.

See One-Stop Exception vs tax return and how to file One-Stop. The forms are in Japanese, so using your workplace, the municipal counter, or a municipality’s online filing helps.

Leaving Japan (resigning / moving out) — read this

This is the part specific to foreign residents.

• Resident tax is charged the following year on the previous year’s income. If you resign or leave mid-year, how the deduction works depends on your situation.
• If you donate before leaving but have no Japanese taxable income/tax that year, the deduction may not work as expected.
• If you plan to donate in the year you leave (or around it), confirm with the tax office or a professional first.

Choosing a portal (a foreign-resident view)

• English/other-language support, whether overseas-issued cards work, and customer support differ by portal — confirm on each portal before donating.
• Since October 2025, portals no longer give points, so choose by the gift itself and usability, not points.

Summary

• If you pay tax in Japan, you can use it regardless of visa status.
• You need My Number documents; file via One-Stop or a tax return.
• In the year you resign/leave, treat the deduction carefully and confirm in advance.

This is general information, not individual tax or immigration advice. Eligibility, amounts and procedures depend on your situation — confirm with your municipality, the tax office or a professional.