You claim furusato nozei on a tax return by listing your donations and attaching proof. File by March 15 of the year after you donate. If you file a tax return, any one-stop forms you sent no longer count. So include every donation from that year.
Key facts (as of October 2026)
- Deadline: March 15 of the year after you donate. For 2026 donations, that’s March 15, 2027. (NTA)
- Proof: Donation receipts from each municipality, or one annual certificate from a designated operator. (NTA)
- One-stop forms: They become invalid when you file. Include all donations. (NTA)
- How to file: e-Tax, by mail, or at your tax office. (NTA)
Who needs to claim on a tax return?
You need a tax return for furusato nozei if you file one anyway, or if you donated to 6 or more municipalities. (NTA)
Many foreign residents file for other reasons. According to the National Tax Agency, salaried workers 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.
People who file only for medical expenses also claim donations on the return. (NTA) If you missed the January 10 one-stop deadline, the tax return is your route too. See Missed the January 10 One-Stop Deadline.
If none of this applies and you donated to 5 municipalities or fewer, the one-stop exception may be easier. See One-Stop Exception Form in English.
What happens to your one-stop forms?
They stop counting as soon as you file a tax return. The NTA says the one-stop application becomes invalid. You must include the donations you sent forms for. (NTA)
Nagaoka City explains the same rule. It also applies if you file a resident tax return, or apply to more than 5 municipalities. (Nagaoka City)
| Your donations in 2026 | What to put on the 2026 tax return |
|---|---|
| Some with one-stop forms, some without | All of them |
| All with one-stop forms | All of them |
| Donations on several portals | All of them, from every portal |
If you forget the one-stop donations, you lose their deduction on the return. The NTA says you can then fix it with a request for correction (kosei no seikyu, 更正の請求). (NTA)
When is the deadline?
The filing period is usually February 16 to March 15 of the next year. The deadline is March 15. (NTA)
| Donation year | Filing period | Deadline |
|---|---|---|
| 2026 | February 16 to March 15, 2027 | March 15, 2027 |
MIC also lists March 15 of the next year for furusato nozei. (MIC) If you mail your return, the postmark date counts as the filing date. (NTA)
What documents do you need?
You need proof of each donation. The NTA requires you to attach it to your return or show it when you file. (NTA)
You have two options.
| Option | What it is | Who sends it |
|---|---|---|
| Donation receipts (寄附金受領証明書) | Proof from each municipality | Each municipality, by mail |
| Annual certificate (寄附金控除に関する証明書) | One certificate with your yearly total | An operator designated by the NTA Commissioner |
The annual certificate option started with tax returns for 2021. It is only for furusato nozei donations. (NTA)
Some portals offer it as a data file. Rakuten’s version covers only donations made on Rakuten while logged in. (Rakuten) If you used several portals, you may need certificates or receipts for each.
Mutsu City also tells filers to bring their withholding slip (gensen choshuhyo, 源泉徴収票). (Mutsu City) For more on receipts, see Furusato Nozei Donation Receipts.
How can you file your tax return?
You can file in three ways. (NTA)
- e-Tax. Make your return in the NTA’s online tax return corner (確定申告書等作成コーナー) and send it online.
- By mail. Print the return and mail it to your local tax office.
- In person. Hand it in at your local tax office. You can also use the office’s after-hours box.
The online corner lets you make and submit a return from home. It creates the needed schedules as you enter amounts. (NTA) The screens are in Japanese.
Rakuten says its data certificate works with e-Tax and Mynaportal. (Rakuten) A paper return needs a printed version. Rakuten says to make one with the NTA’s QR code certificate system.
Where do donations go on the return?
Write them in two places on form 2 (第二表). The NTA says to fill in both. (NTA)
| Section on form 2 | What to write |
|---|---|
| 寄附金控除に関する事項 | Each municipality’s name and the amount you donated |
| 住民税に関する事項, line 都道府県、市区町村への寄附（特例控除対象） | The furusato nozei amount |
The second line matters for resident tax. Your income tax return also serves as your resident tax return. If that line is empty, your resident tax deduction may not be applied. (NTA)
If you use the online corner, it asks for these entries on screen.
How does the deduction show up?
You get part back as an income tax refund, and your resident tax goes down from June. (Rakuten) The total is usually the same as with the one-stop exception. (Takasaki City)
This guide doesn’t cover how to calculate each amount. For the deduction limit, see Furusato Nozei Limit. For your own tax situation, ask a tax accountant or your tax office.
What should you do next?
- List every donation from the year, on every portal.
- Gather receipts or annual certificates, plus your withholding slip.
- File by March 15 by e-Tax, mail, or in person.
New to the system? Start with Furusato Nozei Guide. Donating in December? See Furusato Nozei Deadline.
FAQ
Can I use the one-stop exception and a tax return together?
No. Filing a tax return makes the one-stop application invalid. Put all your donations on the return. (NTA)
What if a receipt hasn’t arrived by March?
Rakuten says to contact the municipality directly. (Rakuten) An annual certificate from a designated operator is another option, if your portal offers one.
Do I need to attach the receipts if I file online?
You must attach or show your proof when you file. (NTA) Follow the steps on the e-Tax screen.
Is the deadline always March 15?
It’s March 15 in principle. Check the NTA site each year for the exact dates. (NTA)
I filed but forgot my one-stop donations. What now?
The NTA says you can apply the deduction with a request for correction. If your tax doesn’t change, talk to your city office. (NTA)
Can someone help me fill in the return in English?
The NTA forms and screens are in Japanese. For individual advice, contact a tax accountant or your local tax office.
This article is general information, not tax advice. Information is as of October 2026. Filing rules can change each year, so check the NTA site before you file. Sources: NTA No.1155, NTA No.1150, NTA No.1900, NTA: How to submit.