What changed: 2025 to 2027

Older articles and advice from colleagues may describe rules that no longer apply. This page lists what changed recently. For an ordinary salaried donor, the short version is that the basics are the same in 2026: ¥2,000 cost, the same limit formula, gifts up to 30%, one-stop for 5 municipalities or fewer.

At a glance

October 2025: no more portal points

Until September 2025, portals competed by handing out their own points on donations, which is why older guides talk about campaign days and point multipliers. Since October 1, 2025, municipalities may not collect donations through portals that reward donors with points.

What still works: the ordinary points your credit card gives on any purchase. Paying a ¥60,000 donation with a 1% card still earns about 600 points.

What this means in practice: choose a portal for its selection, delivery speed and how easy its one-stop paperwork is. There is no longer a “cheapest” portal.

October 2026: stricter rules for municipalities

These rules apply to the towns, not to donors.

• More of the donation must stay with the town. From October 2026 a municipality must be able to use at least 52.5% of what it collects, after gifts, shipping, portal fees and other costs. The share rises in steps to 60% by October 2029.
• Gifts must be more clearly local. More than half of a product’s value has to be created in the municipality. Products that were merely cut or packed locally no longer qualify.
• More disclosure of what towns pay to portals and other vendors.

For donors, the deduction formula, the 30% gift cap, the ¥2,000 and the one-stop exception did not change. You may notice that a gift you ordered last year is gone, or that the same gift now asks for a larger donation.

Donations from 2027: a cap for very high earners

Under the 2026 tax reform, the special resident tax deduction for furusato nozei gets a fixed ceiling of ¥1.93 million, applied from fiscal 2028 resident tax, which means donations made in 2027 and later.

In published estimates the ceiling starts to matter at a salary of roughly ¥98–99 million. Below that, nothing changes. Donations made in 2026 are not affected at any income.

What did not change

• The ¥2,000 yearly cost.
• The limit formula used by our calculator.
• The 30% ceiling on gift value.
• The one-stop exception: 5 municipalities or fewer, forms in by January 10.
• The December 31 payment deadline.

How we keep this current

Each guide shows the month it was last reviewed and links to its sources. Tax rules are set by law and ministry notice, and details can change between the reform outline and the final text. For decisions involving large amounts, confirm with your municipal tax office or a tax accountant.