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Furusato nōzei explained

You donate to a Japanese city, receive a product as a thank-you gift (rice, meat, fruit) and the donation comes back as a tax deduction. Only ¥2,000 a year comes out of your pocket.

Who can use it

  • Anyone who pays resident tax (jūminzei) and income tax in Japan, foreigners included.
  • There is a donation limit that depends on your income and family. Above the limit, the extra amount does not come back.
  • People who don't pay jūminzei yet (first year in Japan) have no deduction to receive.

How to do it

  1. Find your limitUse a portal's simulator with the figure from your gensen chōshūhyō (annual income statement).
  2. Choose and donateThrough the furusato nōzei portals, by Dec 31 to count for this year.
  3. Claim the deductionWith up to 5 cities a year and no tax return to file, send the ワンストップ特例 (one-stop) form by Jan 10. Otherwise, file a tax return (kakutei shinkoku).
Since Oct 1, 2025, portals can no longer give points for donations. The deduction system stays the same.