Your furusato nozei deduction shows up as lower resident tax from June of the year after you donate. To check it, find the deduction on your resident tax notice. With the one-stop exception, it should be close to your total donations minus ¥2,000, if you stayed within your limit.
Key facts (as of October 2026)
- When: Resident tax for the new year starts in June. The one-stop deduction appears from then. (MIC)
- What to check: The deduction on your resident tax notice (juminzei kettei tsuchisho, 住民税決定通知書).
- Expected amount: Within your limit, everything above ¥2,000 is deducted in principle. (MIC)
- If it looks wrong: Contact your city office. (MIC)
When will you see your resident tax notice?
It depends on how you pay resident tax. MIC describes two ways. (MIC)
| How you pay | What happens |
|---|---|
| Special collection (tokubetsu choshu, 特別徴収) | Your employer takes resident tax from your salary and pays the city. This is the normal method for company employees. |
| Ordinary collection (futsu choshu, 普通徴収) | Your city mails you payment slips around June each year. You pay them yourself. |
If your employer pays for you, ask your payroll or HR team for your notice.
The notice covers the year of resident tax starting in June. For 2026 donations, check the notice for the year starting June 2027.
What should you look for on the notice?
Look for two things: your income-based resident tax and the deduction amount. Layouts differ by city, so treat the labels below as a guide only.
| What to find | Japanese words that may appear | Why it matters |
|---|---|---|
| Income-based resident tax | 所得割額 | Your limit for next year depends on it |
| Tax credits | Words such as 税額控除 or 寄附金 | Your furusato nozei deduction is here |
| City and prefecture parts | 市民税, 県民税, 都民税 (varies) | Some notices split amounts. Add them together. |
Field names are reader guidance, not official labels. If you can’t find the line, ask your city office which field shows donation credits.
How does the one-stop deduction appear?
With the one-stop exception (one-stop tokurei, ワンストップ特例), the whole deduction comes from resident tax. You get no income tax refund. (MIC)
So the check is simple. Add up your donations for the year, then subtract ¥2,000. The deduction on your notice should be close to that number, if you stayed within your limit.
MIC gives an example. A salaried worker earning ¥7 million, with only a spouse as a dependent, donates ¥30,000. In that case, ¥28,000 is deducted. (MIC)
How does the tax return deduction appear?
With a tax return (kakutei shinkoku, 確定申告), the deduction is split. Part comes as an income tax refund, and the rest lowers your resident tax. (MIC)
So your resident tax notice shows only part of the total. Don’t expect it to equal your donations minus ¥2,000.
MIC shows how the parts split for a ¥10 million salary and a ¥180,000 donation. (MIC)
| Part | Where it appears | Amount (MIC example) |
|---|---|---|
| Income tax | Income tax refund | about ¥36,000 |
| Resident tax, basic part | Resident tax notice | about ¥18,000 |
| Resident tax, special part | Resident tax notice | about ¥124,000 |
In this example, the resident tax notice would show about ¥142,000. The income tax part came back earlier, as a refund. With the one-stop exception, MIC notes the income tax part is also taken from resident tax. (MIC)
Why might the number look different?
Small differences are normal. Bigger gaps usually have a reason you can trace.
- You went over your limit. Above the limit, only part of each extra yen is deducted. (MIC) See Furusato Nozei Limit.
- You filed a tax return. Then the one-stop exception doesn’t apply, and part of the deduction came as an income tax refund. (Takasaki City)
- A form arrived late. The one-stop form must arrive by January 10 of the year after you donate. (Takasaki City)
- Your address changed. If your new city isn’t correctly notified, you can’t receive the one-stop exception. (Takasaki City) See Moving After Furusato Nozei.
- You donated to 6 or more municipalities. Then you need a tax return to claim the deduction. (MIC)
What should you do if it looks wrong?
Contact your city office. MIC tells foreign residents to ask their city if anything is unclear about resident tax. (MIC)
Prepare these before you call or visit:
- Your resident tax notice.
- A list of your donations, with dates, amounts, and municipalities.
- Your donation receipts (寄附金受領証明書).
- Whether you used the one-stop exception or a tax return.
If the one-stop exception didn’t apply, you may still be able to claim on a tax return. In that case, include all your donations for that year. (Nagaoka City) Your city office can explain the next step for your case.
Use this year’s notice to plan next year
Your notice also shows your income-based resident tax (所得割額). That’s the number you need to estimate next year’s limit.
Write it down while the notice is in front of you. Then use the formula in Furusato Nozei Limit.
New to furusato nozei? Start with Furusato Nozei Guide. For next year’s forms, see One-Stop Exception Form in English.
FAQ
My donations were in 2026. Which notice do I check?
Check the notice for resident tax starting in June 2027. The one-stop deduction comes from the next year’s resident tax. (MIC)
I can’t read the notice. Who can help?
Your city office can explain it. MIC says to contact your municipality with questions. (MIC) Bring the notice and your donation list.
My employer pays my resident tax. Do I still need to check?
Yes. Your employer takes resident tax from your salary and pays the city. (MIC) The notice is where you can see whether the deduction was included.
I moved. Which city sends the notice?
You pay resident tax to the city where you live on January 1. (MIC) That city’s notice should show the deduction.
The deduction is a little less than donations minus ¥2,000. Is that a problem?
Not always. Going slightly over your limit can explain a small gap. For a large gap, ask your city office.
This article is general information, not tax advice. Notice layouts differ by city, so check yours with your city office. Information is as of October 2026. Sources: MIC: Resident tax for foreign residents, MIC: How furusato nozei works, MIC: 2026 rule changes (PDF), Takasaki City.