The main deadline for furusato nozei is December 31. Donations paid by then count toward this year’s deduction. After that, you have until January 10 to send one-stop exception forms, or until March 15 to file a tax return. This guide shows what to do each week in December.
Key facts (as of October 2026)
- Donation deadline: December 31, 2026, for the 2026 tax year. (NTA)
- One-stop form deadline: The form must arrive by January 10, 2027.
- Tax return deadline: March 15, 2027, if you claim on a tax return instead.
- Cost: ¥2,000 per year if you stay within your deduction limit.
Which date decides the tax year?
Your donation counts for the year you pay it. A donation paid on December 31, 2026, counts for 2026. One paid on January 1, 2027, counts for 2027. (NTA)
The payment method can change which date counts. With a credit card, the payment date is the donation date. With a bank transfer, it’s the date the money arrives, and many banks close from December 30 or 31. Convenience store payments have their own deadlines and are risky at year end. (Furunavi)
If you donate in the last week of December, use a credit card when you can. Then check the date on your order confirmation.
Have you checked your limit since your bonus?
Check your limit again in December. Your deduction limit depends on your income for the whole year, and a winter bonus can change it. (MIC)
If you donate more than your limit, you pay more than ¥2,000. The extra part is not deducted. Use Rakuten’s free simulator (in Japanese) and read Furusato Nozei Limit.
RSUs and other stock pay can raise your income a lot. Simple limit tables are based on salary only, so they may not fit you. If your situation is complex, ask a tax accountant.
Will your gift arrive on time?
Your gift does not need to arrive by December 31. Only the payment date matters for the tax year. Still, December brings two common problems.
- Popular gifts sell out. Many people donate in December, so some gifts close early. Have a second choice ready.
- Delivery takes longer. Some gifts ship weeks or months later. Seasonal food such as fruit may ship next year.
Check the delivery timing on the gift page before you pay.
How do the January 10 and March 15 deadlines work?
You claim your deduction in one of two ways. Each has its own deadline.
| Method | Who can use it | Deadline | Source |
|---|---|---|---|
| One-stop exception (one-stop tokurei, ワンストップ特例) | No tax return needed, 5 municipalities or fewer | Form must arrive by January 10, 2027 | Takasaki City |
| Tax return (kakutei shinkoku) | Everyone, required for 6+ municipalities | March 15, 2027 | MIC |
You send one form per donation, with copies of your ID. Several donations to the same municipality count as one municipality. (Takasaki City) For a field-by-field guide, see One-Stop Exception Form in English.
Some municipalities accept online applications with your My Number Card. Each municipality decides which services it accepts. (Mutsu City)
Why year-end holidays matter
Japan’s year-end holidays fall between your donation and the January 10 deadline. Mail and city offices may be slower then, so send forms early.
If you donate in late December, the municipality may send your form in January. Plan to fill it in the same day it arrives. Applying online, if offered, avoids mail delays.
Can you use the one-stop exception this year?
Check this before you donate in December. Some people must file a tax return, and then the one-stop exception does not apply.
According to the National Tax Agency, you must file if any of these apply. (NTA)
- Your annual salary is more than ¥20 million.
- You have one employer, and your income other than salary is more than ¥200,000.
- Your employer doesn’t withhold Japanese tax, such as a company overseas.
If you plan to file for medical expenses, you also can’t use the one-stop exception. (Takasaki City) Claim all donations on your tax return instead.
What if you move in December or January?
Write your address as of January 1 of the next year on the one-stop form. That address decides where you pay resident tax. (Takasaki City)
If you already sent the form and then move, send a change form by January 10. Its 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. (MIC)
Leaving Japan is a different case. Resident tax is charged to people who live in Japan on January 1. (MIC) If you leave before then, ask a tax accountant before donating.
What should you do each week in December?
Spread the work across the month so nothing lands on December 31. Use this table as a plan, and move tasks earlier if you can.
| Week | What to do |
|---|---|
| Week 1 (Dec 1 to 7) | Check your December payslip and bonus. Recalculate your limit. |
| Week 2 (Dec 8 to 14) | Choose gifts and a backup. Check delivery timing. |
| Week 3 (Dec 15 to 21) | Donate. Count your municipalities across all sites. |
| Week 4 (Dec 22 to 28) | Fill in and mail any one-stop forms you already have. |
| Dec 29 to 31 | Last chance to pay. Save your order confirmation. |
Your December plan
Spread the work across the month so nothing lands on December 31.
Dec 1 to 7
Check your limit
- Check your December payslip and bonus
- Recalculate your limit
Dec 8 to 14
Choose gifts
- Pick gifts and a backup
- Check delivery timing
Dec 15 to 21
Donate
- Count your municipalities across all sites
Dec 22 to 28
Send forms
- Fill in and mail any one-stop forms you already have
Dec 29 to 31
Last chance
- Last day to pay is December 31
- Save your order confirmation
One-stop forms must arrive by January 10. As of October 2026.
Keep one list of all your donations
Write down every donation you made this year, on every site. Note the date, the municipality, the amount, and how you will claim it.
This list helps in three ways. You can see how close you are to your limit. You can count municipalities for the one-stop exception. You can also check that a form or receipt arrived from each one.
If you use the one-stop exception, also note when you mailed each form. Then you know which ones are still missing in early January.
What happens from January to June?
After December, the steps move slowly until June. Here is the timeline for a donation made in 2026.
| When | What happens |
|---|---|
| By January 10, 2027 | One-stop forms and any change forms must arrive |
| By March 15, 2027 | File your tax return, if you use that method |
| From June 2027 | Your resident tax goes down |
With the one-stop exception, the full deduction comes from resident tax. You get no income tax refund. (MIC) Check your resident tax notice in June to confirm it worked.
What last-minute mistakes should you avoid?
These problems often happen in the final days of December.
| Mistake | What happens | How to avoid it |
|---|---|---|
| Paying by bank transfer on December 31 | The donation may count for next year, because the date is when the money arrives (Furunavi) | Use a credit card for late donations |
| Donating to a 6th municipality | The one-stop exception no longer applies | Count municipalities, not orders |
| Guessing your limit | You pay more than ¥2,000 | Recalculate after your bonus |
| Writing your old address | Your new city may not get the information | Use your January 1 address |
| Waiting for the form to arrive | You may miss January 10 | Download the form or apply online if offered |
Choosing a gift for points no longer helps. Portals can’t give points for donations since October 1, 2025. (MIC)
What should you do next?
- Recalculate your limit after your bonus.
- Donate before the last week of December if you can.
- Mail each one-stop form soon after it arrives.
New to the system? Read Furusato Nozei Guide. Need a portal? See How to Use Rakuten Furusato Nozei in English.
FAQ
What is the deadline for furusato nozei?
December 31 for this year’s tax year. (NTA) The one-stop form must arrive by January 10 of the next year.
Can I donate on December 31?
Yes, if you pay by credit card that day. A bank transfer counts on the day the money arrives, which may be next year. (Furunavi)
Does my gift need to arrive by December 31?
No. The payment date matters, not the delivery date.
What if I miss the January 10 deadline?
The one-stop exception has a January 10 deadline, and without it you claim the deduction on a tax return. (MIC) File by March 15, and include all your donations for that year. (Nagaoka City) See Missed the January 10 One-Stop Deadline?.
I moved in December. Which address do I use?
Use your address as of January 1 of the next year. If you already sent a form, send a change form by January 10.
Can I donate in January and still count it for last year?
No. A donation paid in January counts for the new year. (NTA)
My salary is over ¥20 million. Can I use the one-stop exception?
No. You must file a tax return, so claim your donations there.
This article is general information, not tax advice. Information is as of October 2026. Deadlines and forms can differ by municipality and payment method, so follow the instructions each one sends. Sources: MIC, MIC (2015 changes), Takasaki City, NTA.