総務省｜ふるさと納税のしくみ｜ふるさと納税の流れ
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総務省｜ふるさと納税のしくみ｜ふるさと納税の流れ
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This page explains the procedure for Furusato Nozei (hometown tax donation) in Japan. The process differs depending on whether you apply for the One-Stop Special Exception System. Without the system, you must file a tax return by March 15 and submit donation receipts. Tax deductions apply to amounts exceeding 2,000 yen from both income tax and residential tax. With the One-Stop system, available for salaried workers donating to five or fewer municipalities, you submit an application form when donating. In this case, the entire deduction is applied to the following year's residential tax reduction, with no income tax deduction.
