What is furusato nozei?
Furusato nozei is a system that lets anyone paying Japanese taxes donate to local governments, receive a thank-you gift worth roughly 30 percent of the donation, and have almost the whole amount returned through reduced income tax and resident tax. Your only real cost is a flat 2,000 yen, no matter how much you donate up to your limit.
Can foreign residents use furusato nozei?
Yes. Anyone who pays income tax and resident tax in Japan qualifies, regardless of nationality or visa type. What matters is that you are a tax resident with taxable income in Japan.
How is my donation limit decided?
Your limit is based on your income and your family situation for the calendar year you donate. Higher taxable income raises the limit; deductions such as a spouse deduction, dependents, medical expenses, and iDeCo lower your taxable income and therefore lower the limit. Use the calculator for an estimate, then stay 5 to 10 percent below it to be safe.
What happens if I donate more than my limit?
The amount above your limit is not refunded. You still get the gift, but the excess is an ordinary out-of-pocket cost rather than a near-fully-refunded donation. This is why it is safer to stay a little below the estimated limit.
Do I still earn points on donations?
No. National rules changed in October 2025 and furusato nozei portals no longer offer point rewards on donations. Choose a portal for its selection, usability, and delivery speed, not for donation points.
One-stop or a tax return: which do I use?
Use the ワンストップ特例 (one-stop exception) if you are a salaried employee who does not otherwise file, and you donate to 5 or fewer municipalities. File a 確定申告 (tax return) if you donate to 6 or more municipalities, are self-employed, or already file for another reason such as medical expenses or a first-year mortgage credit. Our one-stop vs tax return tool decides for you.
What are the deadlines?
The donation must be completed by December 31 to count for that year. One-stop forms must reach each municipality by around January 10 of the following year. If you file a 確定申告 instead, the filing period is roughly mid-February to mid-March.
Why must my name and address match my 住民票?
The donation record has to match your resident record (住民票) exactly, because that is how the municipality links the donation to your tax account. A mismatch in name spelling or address can cause the deduction to be rejected, so enter your details exactly as they appear on your 住民票.
Can I donate under my spouse's name?
No. The donation must be made and paid by the person whose taxes it will reduce. If both spouses have taxable income, each can donate up to their own limit, but you cannot pool the two limits or claim one spouse's donation against the other's taxes.
I am leaving Japan this year. Can I still benefit?
Partly. The income-tax portion can still apply for the donation year if you had taxable income, usually claimed through a 確定申告 (or by appointing a tax representative). The resident-tax portion depends on being registered in Japan on January 1 of the following year, so if you clear your 住民票 before then, that portion is lost. See our leaving Japan mid-year page.
How do dependents living abroad affect my limit?
Dependent deductions lower your taxable income and therefore your limit. Since 2023, an overseas relative aged 30 to 69 only counts as a dependent if they are a study-abroad student, a person with a disability, or received 380,000 yen or more in remittances from you that year. Changes to your dependents change your limit, so recalculate when your situation changes.
Do bonuses and RSUs count?
Yes. Bonuses are part of your annual employment income, and RSUs are taxed as employment income at vesting for a Japanese tax resident, so both raise your limit. RSU income from a foreign parent usually is not on your employer's 源泉徴収票, so you self-report it on a 確定申告, which means the one-stop route is not available.
Which portal should I use?
Any approved portal works; they differ mainly in selection, interface, and delivery. Rakuten runs one of the largest stores and has a familiar checkout if you already use Rakuten. Since donation points ended in October 2025, pick the portal that has the gifts you want and is easiest for you to use.
Is furusato nozei actually worth it?
For most people who pay resident tax in Japan and stay within their limit, yes: you pay 2,000 yen and receive gifts worth far more, while almost the entire donation returns through reduced taxes. It is less worthwhile in a year you leave Japan before the following January 1, when part of the benefit can be lost.
This page is general information, not individual tax advice. For decisions, confirm with an official source or a licensed tax accountant (税理士).