Furusato nozei for foreign residents

Can I do it?

Yes. The system does not look at nationality or visa type. It works for anyone who pays Japanese income tax and resident tax. The two things to check are your income this year and where you will be registered on January 1.

Why January 1 matters

Resident tax is charged by the municipality where you are registered on January 1, based on your income in the previous calendar year. Most of the furusato nozei deduction is taken from that resident tax.

So a donation made in 2026 is mostly deducted from the resident tax you are charged for January 1, 2027.

I am leaving Japan

Leaving before January 1 (you file the moving-out notice and are gone by December 31): you are not charged resident tax for the following year, so there is nothing to deduct from. You can still claim the small income tax part with a tax return, but most of the benefit is lost. In your last calendar year in Japan, furusato nozei is usually not worth doing.
Leaving after January 1: you still owe that year’s resident tax, often collected as a lump sum when you leave your job. The deduction is applied to it as normal.

I arrived this year

Your limit is based on the income you earn in Japan from your arrival to December 31, not on your annual salary. If you arrived in July, enter roughly half a year’s salary in the calculator. With only a few months of income the limit may be too small to bother.

You also need to still be here on January 1.

I do not pay resident tax yet. Does it still work?

Resident tax starts in June of the year after you arrive, which confuses many people. Donating this year is fine: the deduction will be applied to the first resident tax bill you receive next June, as long as you had income this year.

Names and forms

Enter your name exactly as it appears on your residence card and residence record. If the portal asks for a kana reading, type it in katakana.
The donor must be the person who pays the tax. Use your own portal account and your own card. A donation made from your partner’s account is your partner’s donation.
The delivery address for the gift can be anywhere in Japan. The donor’s address must be your registered address.

My Number

Everyone registered as a resident has a My Number, including foreign residents. For the one-stop form you need the number and proof of it: a My Number card, or a residence certificate that shows the number, plus a photo ID. Your residence card works as the photo ID.

I have income outside my salary

If you file a tax return, for example because of stock compensation (RSUs), rental income, foreign income, or two employers, you cannot use the one-stop exception. List your donations in the return instead. Your limit may be higher than a salary-only calculator shows, but it is harder to estimate. Ask a tax accountant if the amounts are large.

Does my employer need to know?

No. Furusato nozei is not part of the year-end adjustment paperwork. Your employer only sees a lower resident tax amount in the notice it receives from your city in May.

Does it affect my visa or permanent residency application?

The deduction is an ordinary part of the tax system. Your tax certificates show a lower resident tax amount, fully paid. What immigration checks is that you paid what you were charged, on time.

My partner does not work. Can they donate too?

Only people with taxable income get a deduction. A partner with no income, or income below the taxable threshold, would simply be giving money away. Make all the donations in the earner’s name.

Is the gift taxed?

Gifts count as occasional income, but that category has a ¥500,000 yearly allowance. It only matters for people who donate millions of yen or have other occasional income in the same year.