www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/furusato/about
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総務省｜よくわかる！ふるさと納税｜よくわかる！ふるさと納税
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https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/furusato/about
About this page
This page explains the hometown tax (furusato nouzei) system in Japan. It allows people living in urban areas to make tax-deductible donations to their hometowns or other municipalities of their choice. After filing a tax return, donations are deductible from income and residential taxes, except for a 2,000 yen personal burden. Donors can select which municipality to support and sometimes choose how donations are used. Salaried workers can use the One-Stop Special Exception system to avoid filing tax returns if donating to five or fewer municipalities.
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