Deadlines and the yearly calendar
The three dates
| Date | What must be done |
|---|---|
| December 31 | Payment completed for the donation to count in this tax year |
| January 10 | One-stop forms received by each municipality |
| February 16 – March 15 | Tax return filed, if you are not using one-stop |
December 31 means payment, not order
The tax year of a donation is decided by the day the payment completes.
- Credit card: the payment completes when you check out. This is the safe method in late December.
- Bank transfer, convenience store, postal payment: the payment completes when the money is received. An order placed on December 30 and paid on January 4 counts for next year.
Portals are busiest in the last week of December and popular gifts sell out. Donating in early December avoids both problems.
One full cycle
| When | What happens |
|---|---|
| January – November | Donate whenever you like. Fruit and seasonal gifts are often reserved months ahead. |
| November – December | Your income for the year becomes clear. Check your limit and finish donating. |
| December 31 | Last day for payment. |
| Late December – January | One-stop forms arrive by post, or apply online. Your employer issues the withholding slip (源泉徴収票). |
| January 10 | One-stop forms must have arrived. |
| February 16 – March 15 | Tax return period for those not using one-stop. |
| March – April | Income tax refund paid, for those who filed a return. |
| May – June | Resident tax notice arrives through your employer. Check the donation credit. |
| June – following May | Lower resident tax each month. |
So for a donation made in December 2026, the last of the benefit reaches you in May 2028. Furusato nozei is a slow loop: you pay up front and get the money back over the next year and a half.
Do it early or do it in December?
Early in the year spreads out deliveries and gives the best choice of gifts, but you are guessing your income. If you donate early, use about half of last year’s limit and top up later.
December lets you use your real income for the year, at the price of crowded portals and a tight deadline for the one-stop forms.
A common pattern: donate about half by summer, then finish in early December once your winter bonus is known.
Want a reminder?
We send one email before December 31 and one before January 10. The signup form is at the bottom of this page.