Furusato Nozei One-Stop Exception: The Complete 2026 Guide
What the one-stop exception is
Furusato nozei's "one-stop exception" lets you receive the donation deduction without filing a tax return. If you're a salaried earner who doesn't need to file, just sending documents lowers next year's resident tax. This article organizes the conditions, steps, and differences from filing. For point-route cashback, read it alongside the furusato-nozei chapter.
Who can use it
- Salaried earners who don't need to file (employees, etc.)
- Donations to 5 or fewer municipalities a year (multiple times to the same one counts as 1)
- Having submitted an application to each municipality
Those who donated to 6+ municipalities, or who file for medical-expense deductions etc., can't use one-stop. In that case, claim the deduction together via a tax return. If you split donations across 10 municipalities in the Rakuten Marathon, take the filing route.
Application steps
- Choose "use the one-stop exception" when donatingCheck the box on the application screen.
- An application form arrives (or download it yourself)Mailed by the municipality or downloaded from the site.
- Fill it in + attach My Number + ID documentsA copy of your My Number card, etc.
- Mail to each municipality to arrive by Jan 10 of the next yearOne per municipality you donated to.
Increasingly, municipalities support online applications (a municipality My Page / app). With a My Number card, you can finish on your phone.
vs filing a tax return
| Item | One-stop exception | Tax return |
|---|---|---|
| Eligibility | Salaried, ≤5 municipalities | Anyone |
| Deduction type | All from resident tax | Income tax + resident tax |
| Deadline | Arrive by Jan 10 | Mar 15 |
| Effort | Just submit documents | Prepare a return |
The total deduction is the same either way. For 6+ municipalities, medical-expense deductions, or sole proprietors, file a return (see the tax chapter).
FAQ
Does the point route still work with one-stop?
What if I forget to submit the form?
What if I'm about to exceed 5 municipalities?
This article was written from publicly available information on each point site as of May 2026. Cashback rates, campaign terms, and redemption rules can change without notice — always check each site's official page for the latest. This site uses each point site's referral program, but going through a referral link never changes the rate you receive.