NationalTax
Furusato Nozei (Hometown Tax Donation)
ふるさと納税
In short: Donate to any Japanese municipality and the amount above ¥2,000 is deducted from your income tax and resident tax (within a limit based on income).Anyone donating to a municipality (any municipality, not only your hometown) can claim the special deduction; there is an upper limit depending on income.(Source: www.soumu.go.jp, verified on 2026-10-15)
Validity: MIC page checked 2026-10-15. Verified on 2026-10-15. Official source: https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/furusato/mechanism/about.html
- Residence-status rule — not stated on source; confirm with office.
Who qualifies
- Anyone donating to a municipality (any municipality, not only your hometown) can claim the special deduction; there is an upper limit depending on income. [official source · verified on 2026-10-15]
Conditions by topic
| Age | Not stated in the sources we checked — confirm with the office. |
|---|---|
| Income | Deduction limit depends on your income. [official source · verified on 2026-10-15] |
| Household | Not stated in the sources we checked — confirm with the office. |
| Child age | Not stated in the sources we checked — confirm with the office. |
| Residence in Japan | Not stated in the sources we checked — confirm with the office. |
| Residence in Tokyo / municipality | Not stated in the sources we checked — confirm with the office. |
| Work / insurance type | Not stated in the sources we checked — confirm with the office. |
| Disability | Not stated in the sources we checked — confirm with the office. |
Residence status
Not stated in the official sources we checked — unknown.
Where to apply
- Your tax office (tax return) or the municipalities you donated to (One-Stop Exception). [official source · verified on 2026-10-15]
Find addresses in the office finder.
Deadlines
- Normally claim by filing a tax return the following year. Salaried people who do not need to file and donate to 5 or fewer municipalities can use the One-Stop Exception instead, applying to each municipality. [official source · verified on 2026-10-15]
Documents
Not yet verified from an official source.
Key details
- Deduction: donations above ¥2,000 per year are, in principle, fully deducted from income tax and resident tax. [official source · verified on 2026-10-15]
Phone / counter phrases
すみません、ふるさと納税について伺いたいのですが、対象になるか、何を持っていけばよいか教えていただけますか。
Hello. I would like to ask about furusato nozei. Am I eligible, and what documents should I bring?
すみません、もう少しゆっくり話していただけますか。
Sumimasen, mō sukoshi yukkuri hanashite itadakemasu ka.
Sorry, could you please speak a little more slowly?
Generic phrases for practical help, not official wording.