If you move after sending a one-stop exception form, you need to send a change form. Send it to every municipality that has your form, so it arrives by January 10 of the next year. The address that matters is where you live on January 1 of the next year.
Key facts (as of October 2026)
- Form name: 寄附金税額控除に係る申告特例申請事項変更届出書 (Form No. 55-6, 第55号の6様式).
- Who sends it: People who already sent a one-stop exception form and then had a change, such as a new address.
- Deadline: January 10 of the year after you donated. For 2026 donations, that’s January 10, 2027.
- Where to send it: Every municipality that has your one-stop form. Each one needs its own change form.
Why does your address matter so much?
Your deduction has to reach the right city. With the one-stop exception (one-stop tokurei, ワンストップ特例), the municipality you donated to sends your information to your home city. Your home city then lowers your resident tax.
The home city is the one where you live on January 1 of the next year. That’s why the one-stop form asks for your January 1 address. (Takasaki City)
Takasaki City states the risk plainly. If the information isn’t correctly sent to the city that taxes you on January 1, you can’t receive the one-stop exception. (Takasaki City)
So a move can break the chain. The change form fixes it.
Which situation are you in?
Your next step depends on when you move. Find your row in the table.
| When you move | What to do |
|---|---|
| Before you send the one-stop form | Write your January 1 address on the form. No change form needed. |
| After you send the form, before January 1 | Send the change form to each municipality, by January 10. |
| After you send the form, and you leave Japan before January 1 | Read the section on leaving Japan below. |
| After January 10 | Ask your new city office what to do. |
If you already know your new address when you fill in the form, use it. Write the address where you will live on January 1 of the next year. (Takasaki City) For each field, see One-Stop Exception Form in English.
What is the change form called?
The official name is 寄附金税額控除に係る申告特例申請事項変更届出書. Its form number is 第55号の6様式 (Form No. 55-6). (Takasaki City)
In English, that’s roughly “notice of change to the special filing exception application.” Many municipalities shorten it to 変更届出書 or 申請事項変更届出書. Look for these words on their websites.
You can usually download it from the municipality’s furusato nozei page. Nagaoka City, for example, posts the form on its website. (Nagaoka City) If you can’t find it, contact the municipality and ask for one.
How do you send the change form?
Follow these steps for each municipality you sent a one-stop form to.
- List your donations. Check which municipalities have your one-stop form. Your donation emails or portal order history can help.
- Get each municipality’s change form. The layout can differ by municipality. (Takasaki City)
- Fill in your old and new details. Write your new address as it will be on January 1.
- Include ID copies if the form asks. Each municipality lists what it needs.
- Mail it early. It must arrive by January 10 of the next year.
Five donations to five municipalities means five change forms. Each municipality sends its own information to your city.
Late December and early January are holiday periods in Japan. Mail can be slow, so send it in December if you can.
What if you miss January 10?
Then you may not get the one-stop exception. You can still claim the deduction on a tax return (kakutei shinkoku, 確定申告) or a resident tax return. (Nagaoka City)
If the exception no longer applies, include all your donations for that year in the return. (Nagaoka City) The tax return deadline is March 15 of the year after you donate. (MIC)
Keep your donation receipts (寄附金受領証明書). You need them for the return.
Moving within Japan vs leaving Japan
Moving within Japan is a paperwork task. Leaving Japan is a tax question.
Moving within Japan
Register your move at your new city office, and send the change forms. The change forms tell each municipality where your January 1 address is. In June of the next year, check your resident tax notice from the new city. See How to Check Your Deduction on the Resident Tax Notice.
Leaving Japan before January 1
Here the rule on resident tax matters. You pay resident tax if you have an address in Japan on January 1. This applies to foreign residents too. (MIC)
With the one-stop exception, the whole deduction comes from next year’s resident tax. (MIC) How this works if you have no Japanese address on January 1 depends on your situation. Talk to a tax professional before you donate or file anything.
If you can’t pay your resident tax before you leave, you need a tax agent (nozei kanrinin, 納税管理人). You choose them and notify your city office before leaving. (MIC)
What should you update on portal sites?
Update your account address after you register your move. This keeps future donations correct.
Rakuten Furusato Nozei treats your order information as your resident registration (juminhyo) information. It asks you to check that it matches on the order confirmation screen. (Rakuten FAQ)
Rakuten also sends the donation receipt and the one-stop form to the address in your order information. (Rakuten FAQ) If you move before they arrive, the documents may go to your old address.
Rakuten doesn’t allow you to cancel or change a donation after you make it. (Rakuten FAQ) Updating your account doesn’t fix past donations. For those, send the change form to each municipality.
For step-by-step help with Rakuten, see How to Use Rakuten Furusato Nozei in English.
A short checklist before you move
- Note every municipality that has your one-stop form.
- Download each change form.
- Register your move at your new city office.
- Update your portal account address.
- Mail the change forms so they arrive by January 10.
New to furusato nozei? Start with Furusato Nozei Guide.
FAQ
Do I need a change form if I move within the same city?
The form covers any change to what you wrote on the one-stop form, and your address is one of those details. Ask the municipality you donated to if you are unsure.
Can I apply for the change online?
Some municipalities accept one-stop applications online. (MIC) Whether they accept changes online differs by municipality. Check each municipality’s instructions.
I moved in February. Do I need the change form?
Your January 1 address is what counts, and the change form deadline is January 10. (Takasaki City) For a move after that, ask the city office of your January 1 address.
Does moving change my deduction limit?
Your limit depends on your income and resident tax, not your address. See Furusato Nozei Limit.
I donated on Rakuten. Can Rakuten update the address for me?
Rakuten doesn’t allow changes to a donation after you make it. (Rakuten FAQ) Send the change form to each municipality yourself.
What if I’m leaving Japan for good?
You pay resident tax if you have an address in Japan on January 1. (MIC) How your deduction works after leaving depends on your situation. Please ask a tax professional.
This article is general information, not tax advice. Information is as of October 2026. Forms and rules can differ by municipality, so follow the instructions each one sends. Sources: Takasaki City, Nagaoka City, MIC: Resident tax for foreign residents, Rakuten FAQ.