The one-stop exception form lets you claim your furusato nozei deduction without filing a tax return. You send one form for each donation, with copies of your ID, so it arrives by January 10 of the next year. This guide explains each field in English.
Key facts (as of October 2026)
- Who can use it: People who don’t need to file a tax return and donate to 5 municipalities or fewer in a year.
- How many forms: One form per donation. Several donations to the same municipality still count as one municipality.
- What to include: The form plus copies of your My Number and ID documents.
- Deadline: The form must arrive by January 10 of the year after you donate.
Can you use the one-stop exception?
You can if both of these are true. (Takasaki City)
- You don’t need to file a tax return. This includes residence tax returns. If you plan to file a tax return for any reason, even just for medical expenses, you can’t use it.
- You donate to 5 municipalities or fewer in the year. Donating to the same municipality three times counts as one.
If either is false, skip the form. Claim the deduction on your tax return instead, using the donation receipts. See How to Claim Furusato Nozei on Your Tax Return.
Many foreign residents must file a tax return, so they can’t use this form. 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.
What is the form called, and where do you get it?
The official name is the 寄附金税額控除に係る申告特例申請書 (kifukin zeigaku kojo ni kakaru shinkoku tokurei shinseisho). In English, that’s roughly “application for the special filing exception for donation tax credits.” (Takasaki City)
You usually get it in one of three ways:
- By mail from the municipality, if you asked for it when you donated.
- As a download from the municipality’s website.
- Online, if the municipality accepts online applications. See the online section below.
The layout can differ a little by municipality, but the fields are the same.
How do you fill in each field?
Use the table below with the form in front of you. Write your name exactly as it appears on your resident record (juminhyo).
| Field (Japanese) | What it means | What to write |
|---|---|---|
| 寄附年月日 | Date of donation | The date you paid. One donation per form. |
| 寄附金額 | Donation amount | The amount for that one donation, in yen |
| 住所 | Address | Your address on January 1 of the next year, where you will pay resident tax |
| 電話番号 | Phone number | A number where the municipality can reach you |
| フリガナ | Name reading | Your name in katakana, if the form asks for it |
| 氏名 | Name | Your full name as on your residence card |
| 個人番号 | My Number | Your 12-digit My Number |
| 性別 | Sex | Check one box |
| 生年月日 | Date of birth | Your date of birth |
| Check box 1 | You don’t plan to file a tax return | Check it |
| Check box 2 | You will apply to 5 municipalities or fewer | Check it |
| 申請日 | Date of application | The date you fill in the form |
Field names and order vary by municipality.
Three fields cause most problems:
- Address. Write the address where you will live on January 1 of the next year. If you plan to move before then, read the section on moving below. (Takasaki City)
- The two check boxes. If you leave either one unchecked, the municipality can’t apply the exception.
- One donation per form. If you donated twice to the same municipality, send two forms.
Which ID copies do you need to include?
The municipality must confirm your My Number and your identity. Include copies of one of these sets. (Takasaki City)
| If you have | Include copies of |
|---|---|
| A My Number Card | Both sides of the card |
| No My Number Card | Your My Number notification card or a resident record (juminhyo) showing your My Number, plus one photo ID such as a driver’s license or passport |
Your residence card (zairyu card) counts as a photo ID at many municipalities. For example, Nagoya City lists it as a single photo ID. (Nagoya City) Check each municipality’s list.
Some municipalities also accept two non-photo documents instead of a photo ID, such as a health insurance card. Check the list each municipality sends.
When is the deadline?
The form must arrive by January 10 of the year after your donation. For a donation made in 2026, that’s January 10, 2027. (Takasaki City)
Mail it early. Late December and early January are holiday periods in Japan, and mail can be slow.
From donation to January 10
One form per donation. Each form must arrive, not just be posted, by January 10.
Donate by December 31
Ask for the one-stop form when you donate, if the site offers it.
Get the form
By mail from the municipality, as a download, or online.
Fill it in and mail it
Arrives by
January 10
For a donation in 2026, that’s January 10, 2027.
Source: Takasaki City. As of October 2026.
Can you apply online instead?
Yes, if the municipality accepts it. Online applications started with donations made in 2022, and they use your My Number Card. (MIC)
You need three things. (Mutsu City)
- Your My Number Card and its two passwords
- The Mynaportal app from the Digital Agency
- A smartphone or card reader that can read the card
Each municipality chooses which online services it accepts. For example, Mutsu City accepts online applications through some portals’ services, but not for donations made on Rakuten. Follow the instructions in the email or letter from each municipality.
What if you move after sending the form?
Send a change form by January 10 of the next year. 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. (Takasaki City, MIC)
If the municipality doesn’t have your correct January 1 address, your new city may not receive the information. Then the exception may not apply.
If you are leaving Japan before next January 1, the situation is different. With the one-stop exception, the whole deduction comes from next year’s resident tax. You may not pay that tax if you don’t live in Japan on January 1. (MIC) Ask a tax accountant first.
What happens after you send the form?
Nothing happens until the next year. The full deduction appears as lower resident tax from June of the next year. You don’t get an income tax refund with this method, because the income tax part is moved into resident tax. (MIC)
In most cases, the total deduction is the same as with a tax return. (Takasaki City)
To check that it worked, look at your resident tax notice in June. See How to Check Your Deduction on the Resident Tax Notice.
What if you need to file a tax return after all?
Then the one-stop exception no longer applies, even if you already sent the forms. Include all your furusato nozei donations in your tax return, with the donation receipts. (Takasaki City)
FAQ
Do I need one form for each donation?
Yes. Even for the same municipality, each donation needs its own form.
Can I write my name in English letters?
Write it exactly as it appears on your resident record (juminhyo). If your record shows English letters, use them.
What if I miss January 10?
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?.
Do I need to send ID copies to every municipality?
Yes. Each municipality checks your My Number separately.
Can my spouse fill in the form for me?
The form must be in the name of the person who donated and whose tax will be reduced. If someone else helps fill it in, the donor should check and sign it.
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, Mutsu City, MIC.