Furusato Nozei for foreigners, step by step

How it works

The part of your donation above ¥2,000 is returned as an income tax refund and a resident tax deduction. A single person earning ¥5 million a year can donate about ¥60,000 a year for an out-of-pocket cost of ¥2,000 (Ayusawa Partners). Your limit depends on income and family, so check it with a calculator.

Steps

1. Find your limit with a Furusato Nozei site's calculator.
2. Choose towns and gifts. Donations from January to December count for that year.
3. Pay. A credit card is the easiest.
4. Claim the deduction. Employees who don't file a tax return can use the One-Stop Special Exception.

Browse gifts PR

One-Stop Special Exception

• You are a salaried employee who doesn't need to file a tax return.
• You donated to five towns or fewer in the year.
• You send the form to each town by January 10 of the following year. Some towns accept it online.

Sources: Satofull, Financial Field.

Changed in October 2025

From October 1, 2025, Furusato Nozei sites may no longer give their own points for donations. Points from your credit card company are still allowed (Ayusawa Partners).

Points for foreign residents

• You need your My Number to apply.
• Most of the benefit comes off next year's resident tax, which depends on having an address in Japan on January 1. If you leave Japan before then, you lose that part. Only a smaller income tax part can be claimed, through a tax return filed before you leave (atsoho).
• The one-stop exception doesn't work if you leave Japan. File a tax return instead.
• Gifts are only delivered to addresses in Japan.