A furusato nozei donation receipt (寄附金受領証明書) is the paper each municipality mails to prove your donation. You need it to claim the deduction on a tax return. Keep every receipt until your claim is done, even if you use the one-stop exception.
Key facts (as of October 2026)
What is a donation receipt?
It is a certificate from the municipality that received your donation. It shows that you donated and how much. The official name is 寄附金受領証明書 (kifukin juryo shomeisho).
Each municipality sends a receipt for the donations it received. The one-stop exception form often comes in the same envelope. (Rakuten)
The receipt is different from your order email or the gift’s delivery slip. Those don’t prove the donation for tax purposes.
When do you need the receipt?
You need it when you claim the deduction on a tax return (kakutei shinkoku). The NTA says to attach the receipt to your return or show it when you file. (NTA)
| How you claim | Do you send receipts? |
|---|---|
| Tax return | Yes, attach or show them, unless you use the annual certificate |
| One-stop exception (one-stop tokurei, ワンストップ特例) | No. You send the one-stop form and ID copies instead |
MIC also says you need the receipt for a tax return. (MIC) For the filing steps, see How to Claim Furusato Nozei on Your Tax Return.
Why should one-stop users keep receipts too?
You might need to file a tax return later. Then your one-stop forms stop counting, and you need receipts for every donation.
Nagaoka City explains this in its one-stop guide. If you later need to file, for example for medical expenses, you claim the donation on that return. You attach the receipts, so keep the donation certificate safe. (Nagaoka City)
This can happen in a few ways:
- You claim large medical expenses.
- You get new income that needs a return.
- You donate to a 6th municipality.
- You miss the January 10 one-stop deadline. See Missed the January 10 One-Stop Deadline.
Where and when does the receipt arrive?
It goes to the address in your order details. On Rakuten, that’s the address you entered as the orderer. You can’t send it to a different address from the order. (Rakuten)
Rakuten treats your order details as your resident record. Check that your name and address match your juminhyo before you pay. (Rakuten)
Timing differs by municipality. The receipt may arrive after the gift. (Rakuten) Don’t throw away envelopes from municipalities until you have checked what’s inside.
Can you use one certificate instead of many receipts?
Yes, for tax returns for 2021 and later. You can attach an annual certificate (寄附金控除に関する証明書) instead of receipts. (NTA)
An operator designated by the NTA Commissioner issues it. It shows your total furusato nozei donations for the year.
| Donation receipt | Annual certificate | |
|---|---|---|
| Japanese name | 寄附金受領証明書 | 寄附金控除に関する証明書 |
| Issued by | Each municipality | An NTA-designated operator |
| Covers | Donations to that municipality | Your yearly total on that portal |
| Format | Paper, by mail | Often a data file |
Some portals offer this certificate. Rakuten’s covers only donations you made on Rakuten while logged in. (Rakuten) Rakuten does not send it on paper. To file on paper, you print it through the NTA’s QR code certificate system.
If you used several portals, check what each one offers. You may need receipts for donations made elsewhere.
What should you keep, and how?
Keep one folder for the whole year. Put in every receipt and a list of your donations.
- Every receipt you receive. Check the name, address, date, and amount.
- Your own list. Note the date, municipality, amount, and portal for every donation.
- Copies of one-stop forms you sent. Note the mailing date.
- Your withholding slip (gensen choshuhyo, 源泉徴収票). Mutsu City lists it with the receipt for filing at the tax office. (Mutsu City)
Compare your list with the receipts in early January. Then you can chase any missing ones before March.
What if a receipt is missing, lost, or wrong?
Contact the municipality that received the donation. Rakuten’s FAQ gives the same answer for receipts that don’t arrive. (Rakuten) Use the contact details on the municipality’s page.
Rakuten also says to contact the municipality if a receipt has an error. (Rakuten) If you lost a receipt, ask the municipality how to get a new one. Each municipality has its own process.
If your portal offers an annual certificate, that may be another way to prove the donation.
What should you do next?
- Make a list of all your donations this year.
- Match your donations to receipts as they arrive.
- Keep the folder until your deduction shows on your resident tax notice.
New to the system? Start with Furusato Nozei Guide. Using the one-stop form? See One-Stop Exception Form in English.
FAQ
Is the donation receipt the same as the one-stop form?
No. The receipt proves the donation. The one-stop form asks the municipality to apply the one-stop exception. They often arrive in the same envelope. (Rakuten)
Do I need receipts if I use the one-stop exception?
You don’t send them. Keep them in case you need to file a tax return later. (Nagaoka City)
My receipt hasn’t arrived. What should I do?
Timing differs by municipality, and it may come after the gift. If it still hasn’t arrived, contact the municipality. (Rakuten)
Can I use the annual certificate for donations on several portals?
Each portal’s certificate covers its own donations. Rakuten’s covers only Rakuten donations. (Rakuten)
Can I use a receipt from a donation my spouse made?
No. The donation must be in the name of the person who claims the deduction. On Rakuten, you must donate with your own member ID. Donations made with a spouse’s ID don’t count for you. (Rakuten)
Is my order confirmation email enough?
The NTA lists the receipt or the annual certificate as the proof. (NTA) An order email is not on that list.
This article is general information, not tax advice. Information is as of October 2026. Receipt timing and reissue rules differ by municipality, so follow each one’s instructions. Sources: NTA No.1150, Rakuten FAQ, Nagaoka City.