One-stop exception vs tax return
Donating is only half of furusato nozei. To get the tax back you have to claim it, in one of two ways. The amount you get back is the same with both.
| One-stop exception | Tax return | |
|---|---|---|
| Japanese name | ワンストップ特例制度 | 確定申告 |
| Who | Employees who do not otherwise file a return | Anyone |
| How many municipalities | 5 or fewer per year | No limit |
| What you send | One form per donation, to each municipality | One return, to the tax office |
| Deadline | Must arrive by January 10 | February 16 to March 15 |
| How the money comes back | Lower resident tax from June | Income tax refund, plus lower resident tax from June |
The one-stop exception
Who can use it
You can use it when both are true:
- You are an employee whose tax is settled by your employer’s year-end adjustment, and you have no other reason to file a tax return for the year.
- You donated to 5 municipalities or fewer in the calendar year. Several donations to the same municipality count as one.
How to apply
- When you donate, tick the box asking for the one-stop application form (ワンストップ特例申請書を希望する).
- For each donation, send the municipality:
- the application form, with your name, address and My Number,
- proof of your My Number and identity: a copy of both sides of your My Number card, or a copy of a document showing your My Number (notification card or residence certificate) plus a photo ID such as a driving licence, passport or residence card.
- Make sure it arrives by January 10 of the year after the donation.
Many municipalities also accept the application online through a smartphone app that reads your My Number card. It takes a few minutes and there is nothing to post. The donation confirmation email or the envelope from the municipality tells you which app, if any, it supports.
If you move
If your address changes between sending the form and January 1, send each municipality a change-of-address notice (申請事項変更届出書), also by January 10. The deduction is applied by the city you live in on January 1.
When one-stop does not work
You need a tax return instead if any of these apply:
- You donated to 6 or more municipalities.
- You file a return anyway, for example for the medical expense deduction, the first year of a housing-loan deduction, salary above ¥20 million, two or more employers, or side income above ¥200,000.
- You missed the January 10 deadline for one or more forms.
A tax return cancels all your one-stop applications for that year. If you end up filing for any reason, list every furusato donation in the return, including the ones you already sent forms for.
Claiming with a tax return
- Keep the donation receipts (寄附金受領証明書) each municipality posts to you. Alternatively, download the single yearly certificate (寄附金控除に関する証明書) that the large portals issue; it can be loaded straight into e-Tax.
- File between February 16 and March 15, online with e-Tax or on paper. Enter the donations under the donation deduction (寄附金控除).
- If you are an employee filing only to get a refund, you can file from January 1, and for up to five years afterwards.
The income tax part is refunded to your bank account, usually within a month or two. The resident tax part appears as lower resident tax from June.
Checking that it worked
In May or June your employer gives you the resident tax notice (住民税決定通知書). Look for the donation credit (寄附金税額控除額). With one-stop it should be close to your total donations minus ¥2,000. With a tax return it is smaller, because part already came back as an income tax refund.
If the credit is missing, contact the resident tax section of your city office. Mistakes happen and can be corrected.