How many municipalities will you donate to this year?
5 or fewer
6 or more
Do you already file a 確定申告 (tax return) for any other reason?
No
Yes
Will you claim a medical expense deduction (医療費控除) this year?
No
Yes
Do you have side income that requires filing (side business, 2+ employers, over the reporting threshold)?
No
Yes
Use ワンストップ特例 (one-stop)
You qualify: 5 or fewer municipalities and no other reason to file a tax return. Mail the one-stop form plus a copy of your ID (My Number and, for many residents, 在留カード) to each municipality you donated to. The full benefit returns through reduced resident tax next year, with no tax return needed.
Deadline: the one-stop form must reach each municipality by around January 10 of the year after you donate. The donation itself must be completed by December 31.
File a 確定申告 (tax return)
Deadline: file for the previous year's donations during the return period, roughly mid-February to mid-March. Include every donation and its receipt (or the portal's annual summary). The donation itself must be completed by December 31.
Important overlap rule: one-stop and a tax return do not combine. If you send one-stop forms but then file a 確定申告 for any reason, the one-stop applications are cancelled, and you must re-enter every furusato nozei donation on the return or the deduction is lost.
What each route actually is
ワンストップ特例 (one-stop exception)
A shortcut for salaried employees who do not otherwise file. You notify each municipality with a short form, and they arrange for your resident tax to be reduced. Simple, but limited to 5 or fewer municipalities and only if you have no other filing obligation.
確定申告 (tax return)
The standard route. Part of the benefit comes back as an income tax refund and the rest as reduced resident tax. Required once you pass 5 municipalities or already file for medical expenses, side income, a first-year mortgage credit, and similar.
This tool is general information, not individual tax advice. For decisions, confirm with an official source or a licensed tax accountant (税理士).
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