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

Check you qualify first

You can use the One-Stop Exception if both are true:

• You are a salaried worker who does not otherwise file a tax return.
• You donate to 5 or fewer municipalities in the year (multiple donations to the same one count as one).

If you file a tax return (e.g. for medical expenses), One-Stop applications become void — declare the donation deduction in the return instead.

What you need

1. The application form (寄附金税額控除に係る申告特例申請書). Tick “use One-Stop” when donating and most municipalities mail it to you; it can also be downloaded.
2. My Number + identity documents, typically one of:

• My Number Card (copy of both sides) — easiest
• Notification card + driver’s license etc.
• Resident record with My Number + driver’s license etc.

The steps

1. Fill in one form per donation, per municipality.
2. Enclose copies of the documents above.
3. Mail it to the municipality you donated to (not the one you live in).

Online filing

With a My Number Card, many municipalities accept smartphone online filing — no mailing, instant completion. Check whether your municipality supports it.

Deadline: must ARRIVE by January 10

Forms must arrive by January 10 of the year after your donation. Year-end donations leave very little margin — return the form immediately or file online.

Missed it?

Don’t panic: file a tax return (mid-February to mid-March) and claim the donation deduction there using your donation receipts. If your address or name changed after applying, submit a change notification by January 10.

See also One-Stop Exception vs tax return.