総務省｜ふるさと納税のしくみ｜ふるさと納税の概要
https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/furusato/mechanism/about.htmlThe evidence pack includes HTML, screenshots, summaries, and metadata. It can be downloaded on Pro.
総務省｜ふるさと納税のしくみ｜ふるさと納税の概要
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This page explains the overview of Japan's Furusato Nozei (hometown tax) system. Furusato Nozei allows donors to make tax-deductible contributions to municipalities of their choice. The amount exceeding 2,000 yen is fully deductible from income tax and resident tax, subject to a limit. Generally, filing a tax return is required. However, since April 2015, salaried workers donating to no more than five municipalities can use the "One-Stop Special Exception System," eliminating the need for a tax return. Donations can be made to any municipality, not just one's hometown.
