If you have not worked out your donation limit yet, start with the furusato nozei calculator. Donating above your limit means the excess is not refunded, so know your number first.
Step 1: Create or log in to a Rakuten account
You need a Rakuten (楽天) account, the same kind used for Rakuten shopping. If you already shop on Rakuten, use that account. Register your real name and current address, because these details flow into your donation record.
Step 2: Open Rakuten furusato nozei and choose a gift
Search 楽天ふるさと納税 and browse by category (rice, meat, seafood, fruit, household goods) or by municipality. Add donations to your cart until you approach, but stay under, the limit from the calculator. Staying 5 to 10 percent below the limit is a safe habit, since your real limit depends on your exact income figures.
Open 楽天ふるさと納税 →Step 3: Enter your name and address exactly as on your 住民票
This is the step people get wrong. The donor name and address you enter must match your 住民票 (resident record) exactly. If your resident record uses a certain spelling, order, or address format, use the same. A mismatch between the donation record and your resident record can cause the deduction to be rejected, which defeats the whole point.
Step 4: Choose your filing method at checkout
Rakuten will ask whether you want the ワンストップ特例 (one-stop exception) documents sent to you.
- Use ワンストップ特例 if you are a salaried employee who does not otherwise file a tax return, and you are donating to 5 or fewer municipalities. You mail a short form plus ID to each municipality, and the full benefit comes back through reduced resident tax. No tax return needed.
- 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.
Not sure which applies to you? Use the one-stop vs tax return tool.
Step 5: Complete payment and keep the receipt
Pay by card at checkout. The municipality later sends a donation receipt (寄附金受領証明書) and, if you asked for it, the one-stop form. Keep the receipt. If you file a 確定申告, you will need it (or the Rakuten annual donation summary).
Step 6: File on time
The donation itself must be completed by December 31 to count for that calendar year. One-stop forms are due to 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.
This page is general information, not individual tax advice. For decisions, confirm with an official simulator or a licensed tax accountant (税理士).
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