Furusato Nozei One-Stop Exception: The Complete 2026 Guide

The Real Value of the One-Stop Exception — How to Get Your Furusato Nozei Deduction Without a Tax Return

When you do Furusato Nozei (hometown tax donation), one of the biggest hurdles many salaried workers face is filing a kakutei shinkoku (final tax return). "The paperwork is a hassle" or "I have no idea where to start" — to solve these problems, the government created the One-Stop Exception System. If you meet the requirements, simply submitting documents to each municipality automatically reduces your resident tax the following year, eliminating the need for a tax return.

That said, because the process seems easy, it's also easy to slip up — forgetting to apply or misunderstanding eligibility can mean missing out on your deduction entirely. This article covers the One-Stop Exception's structure, eligibility conditions, application process, and common mistakes. We also give you an honest breakdown of how the October 2025 rule changes affected the relationship between Furusato Nozei and points-earning.

Important note: Deduction caps, application deadlines, required documents, the maximum number of municipalities you can apply to, and other specifics are subject to change based on policy revisions and your personal income or household situation. The information in this article reflects general knowledge at the time of writing. Always verify the latest details with each municipality, the Ministry of Internal Affairs and Communications Furusato Nozei Portal, the National Tax Agency, or a licensed tax accountant.

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This article pairs well with the Tax Return Guide (How to File a Tax Return) and the Tax & Points article (Points Earnings and Taxes). If you can't use the One-Stop Exception, you'll need to file a tax return — read those articles too.

What Is the One-Stop Exception? — Background and How the Deduction Works

Normally, getting a Furusato Nozei deduction requires filing a final tax return to claim the "donation deduction." But most salaried employees have their income tax handled through nenmatsu chousei (year-end adjustment) at work, so they rarely need to file a tax return. The One-Stop Exception was created specifically for them.

When you use the One-Stop Exception, the full donation amount (minus the 2,000 yen self-contribution) is deducted entirely from your resident tax the following year. With a standard tax return, the deduction is split between income tax and resident tax; with the One-Stop Exception, everything comes out of resident tax. The total deduction amount is the same under either method in principle — though there can be differences when combined with housing loan deductions or medical expense deductions (more on this below).

Comparison Point	One-Stop Exception	Tax Return (Kakutei Shinkoku)
Who can use it	Salaried workers who don't need to file a tax return	Anyone
Municipality limit	Annual donations must be within the set number of municipalities	No limit
Type of deduction	Deducted entirely from resident tax	Deducted from income tax + resident tax
Effort required	Submit documents only (mail or online)	Prepare and submit a tax return form
Approximate deadline	January 10 of following year (must arrive by then — subject to change)	Around mid-March of following year
Total deduction amount	Same in principle	Same in principle

※ Limits and deadlines may change due to policy revisions. Always check with each municipality and the ministry portal for the latest information before applying.

Another thing worth knowing for peace of mind is "the difference in how the deduction ‘feels’ when it comes back." With the One-Stop exception, your resident tax from June of the next year decreases little by little via monthly payroll deduction, so the sense of "getting it back" is faint; with a tax return, the income-tax portion is refunded to a designated account (= a deposit comes in), so the return is visible. The total deduction is in principle the same either way, with no gain or loss, but to avoid worrying that "I used One-Stop but no refund deposit came," understand the difference in how it returns in advance. Also, the premise for either method is confirming your deduction cap beforehand. Donations over the cap are self-borne regardless of the procedure, so before donating, be sure to check a guide to your cap with the simulator in our Deduction Cap guide.

Eligibility Conditions — Who Can (and Can't) Use the One-Stop Exception

The One-Stop Exception is convenient, but it's only available to certain people in certain situations. You must meet both of the following conditions simultaneously:

Condition 1: You are a salaried worker who does not need to file a tax return

This mainly applies to company employees, civil servants, and part-time workers whose workplace handles year-end adjustment. Self-employed individuals, freelancers, people whose income requires a tax return, and those whose non-salary income exceeds a certain threshold are not eligible.

Condition 2: Your annual donations are within the allowed number of municipalities

Multiple donations to the same municipality still count as just 1. Even if you use multiple Furusato Nozei portals, the total number of distinct municipalities is what counts.

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The cap on the number of municipalities and specific conditions may change with policy revisions. Always check the current limit with each municipality or the Ministry of Internal Affairs and Communications portal. If you're unsure whether you qualify, confirm before making donations.

Main situations where the One-Stop Exception cannot be used

When you end up needing to file a tax return: If you need to claim medical expense deductions, disaster loss deductions, housing loan deductions (first year only), or report side income, the One-Stop Exception becomes automatically void. In that case, you'll need to claim the Furusato Nozei donation deduction through your tax return.
When your donations exceed the municipality limit: If you donate to more municipalities than allowed (e.g., through Rakuten Marathon's spread-donation approach), you can't use the One-Stop Exception and must switch to a tax return.
Self-employed / freelancers: Since you generally file a tax return every year, you'll claim the donation deduction that way from the start.
Salaried workers above a certain income threshold: May be required to file a tax return. Check the latest standards with the National Tax Agency.

→ For details on when a tax return is required, see the Tax Return Guide.

How to Apply — Mail vs. Online Application

There are two ways to apply for the One-Stop Exception: by mail and online. For municipalities that support online applications, you can complete everything on your smartphone using your My Number Card. However, not all municipalities support online applications, so check before donating.

Mail Application Process

① Select "Use the One-Stop Exception" when donatingCheck the option on the portal site's application form. The municipality will mail you the application documents (or you can download them yourself).
② Fill out the application formComplete all required fields accurately: name, address, My Number, etc.
③ Prepare ID and My Number documentsYou'll need a copy of your My Number Card, or a copy of your Notification Card plus an ID (driver's license, etc.). Required document combinations vary by municipality.
④ Mail the form to each municipality you donated toOne form per municipality. Mail with enough lead time to arrive before the deadline (generally January 10 of the following year by the receipt deadline).

Online Application Process

① Confirm the municipality supports online applicationsCheck in advance whether your target municipalities support services like "Furumado" or "Jichitai My Page." You can usually find this on the portal site's application page.
② Have your My Number Card readyOnline applications require your My Number Card for identity verification via smartphone.
③ Log in to the service and complete the applicationFollow the on-screen instructions in Furumado or Jichitai My Page. No mailing required — everything can be done from your phone.

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For mail applications, postal services get very busy at year-end, so mailing close to the deadline (generally January 10 arrival) risks it arriving late. If you donate in December, prepare and send your documents as early as possible. Online applications aren't affected by year-end postal delays.

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Application deadlines may change with policy revisions. The general guideline at the time of writing is "must arrive by January 10 of the following year," but always confirm the current deadline with each municipality and the ministry portal.

One-Stop Exception vs. Tax Return — Choosing What's Right for You

Both methods result in the same total deduction amount in principle. However, in some situations one method is more advantageous, or only one option is available.

Interaction with Housing Loan Deductions

If you're claiming a housing loan deduction, filing a tax return to claim Furusato Nozei deductions can affect how your housing loan deduction works. Specifically, if your housing loan deduction can't be fully absorbed by income tax and needs to spill over into resident tax, the resident tax cap can create a "deduction loss."

The One-Stop Exception, on the other hand, is applied entirely from resident tax and doesn't touch income tax. So people with large housing loan deductions may benefit from using the One-Stop Exception. That said, the first year of a housing loan deduction requires a tax return (year-end adjustment doesn't cover this in the first year), so the One-Stop Exception isn't available that year.

When to Switch to a Tax Return

When claiming medical expense deductions: Filing a tax return for medical expenses automatically voids your One-Stop Exception application. Include your Furusato Nozei donations in your tax return instead.
When you exceeded the municipality limit: Plan from the start for a tax return if you'll be donating to more municipalities than allowed.
When side income or investment income exceeds a threshold: If a tax return becomes required, the One-Stop Exception is automatically voided.
When you quit or change jobs mid-year: A tax return may be required depending on your situation.

→ If unsure which approach to take, see the Points Earnings and Taxes article.

The practical conclusion when in doubt is "a tax return is stronger as a ‘fallback safety net.’" The One-Stop exception becomes unusable once the application deadline (guide: must arrive by January 10 the next year) passes, but with a tax return you can declare the furusato tax amount together later, as long as it’s within the filing period. And even if, after submitting One-Stop, you end up needing a tax return for a medical-expense deduction, etc., including the furusato tax amount in the tax return still gets you the deduction (the One-Stop application is automatically voided, but you don’t lose out). Thinking in two stages — "if One-Stop can complete it, that’s easy; if not, there’s the tax return as a catch" — greatly reduces procedural anxiety. You can confirm the concrete filing steps in our Tax Return Guide.

Which Should You Choose?—A Decision Flow for One-Stop Exception vs. Tax Return

For those unsure whether to use the One-Stop Exception or file a tax return, here is the decision flow in order. Check from the top; if even one item points to "a tax return is required," it is safest to claim the furusato donation through the tax return as well.

① Do you plan to file a tax return for any reason other than furusato donations?If you will file a return for another reason—medical expense deduction, the first year of a housing loan deduction, side-income or investment reporting—you cannot use the One-Stop Exception. Plan for the tax-return route from the start.
② Are you a salaried employee whose taxes are settled by year-end adjustment?Company employees, civil servants, and part-timers whose income tax is settled through their employer's year-end adjustment may be eligible for the One-Stop Exception. Sole proprietors and freelancers are generally not eligible.
③ Is the number of donee municipalities within a year at or below the set limit?If your donees exceed the set limit, the One-Stop Exception cannot be used. If you are likely to exceed it, switch to a tax return. The limit can change with revisions, so check the Ministry of Internal Affairs portal before donating.
④ Can you meet the application deadline (guide: must arrive by January 10 of the following year)?If you miss the deadline, you must apply via a tax return. For year-end donations especially, allow plenty of time.

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The safe mindset when in doubt: "Switching to a tax return gives the same total deduction in principle." Even if you forget to submit the One-Stop Exception, you can still receive the deduction by claiming the donation deduction on your tax return (generally around mid-February to mid-March of the following year). For details, see the chapter on how to file a tax return.

Furusato Nozei and Points Earning — The Real Situation After the October 2025 Changes

Many people want to combine Furusato Nozei with points earning for maximum benefit. But the rule changes on October 1, 2025 significantly altered the landscape. Here's the accurate picture.

What was banned from October 2025 onward

Per Ministry of Internal Affairs and Communications policy, from October 1, 2025, Furusato Nozei portal sites are no longer allowed to issue their own points in connection with donations (Rakuten Points, d Points, etc.). Additionally, earning points via point sites when donating through portals is also prohibited. As a result, using a point site as an entry route for Furusato Nozei donations no longer yields points.

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From October 2025, going through a point site to make Furusato Nozei donations earns you no points. The old "triple-win" structure (tax reduction + return gift + point site cashback) no longer applies. Always check the latest rules with each portal and the Ministry of Internal Affairs and Communications.

What still works from October 2025 onward

Portal-specific points and point-site cashback are gone, but standard credit card and digital payment rewards are not subject to the ban. You can still earn card points when paying donations by credit card.

Type of Reward	Status from October 2025
Portal-site points (Rakuten Points, d Points, etc.)	❌ Banned
Points via point-site cashback routes	❌ Banned
Standard credit card points	✅ Still available (not subject to the ban)
Standard digital payment rewards	✅ Still available (varies by service)
Return-gift review campaigns, etc.	△ Some still running (check terms)

※ Campaign and service details vary by portal and timing. Always verify the latest information with each portal site and the Ministry of Internal Affairs and Communications.

The value of Furusato Nozei for points enthusiasts after the changes

With point-site cashback gone, the "value" of Furusato Nozei has shifted from "which portal to use" toward "the quality and value of the return gift" and "maximizing your deduction". Since portal choice no longer affects your point earnings, it makes more sense to choose a site based on the return gifts available and user experience. For points enthusiasts, paying with a high-cashback credit card has become the main way to get extra value from Furusato Nozei.

→ For an overall guide to Furusato Nozei, see the Furusato Nozei × Points article.

Three Axes for "Smart Furusato" After the Reform—An Approach That Doesn't Rely on Point Rewards

Now that rewards via point sites and portals' own points are gone, the "value" of furusato donations has entered an era to be judged on different axes. Here is how to proceed, organized into three axes.

Axis ① Simulate your deduction limit first

The deduction limit differs for each person depending on annual income, family structure, and other deductions. If you only notice you "exceeded the limit" after donating, the excess becomes fully out of pocket. Before donating, be sure to check a rough figure for your limit using each portal's simulator. This article does not assert specific amounts—checking with the latest simulator is the reliable way.

Axis ② Choose a portal by "return gifts and ease of use"

Since October 2025, the difference in proprietary points granted no longer effectively exists no matter which portal you use to donate. In other words, hunting for "the portal with the most points" has lost its meaning, and the selection criteria have shifted to whether the return gifts you want are available, whether the site is easy to use, and whether it supports online application. Comparing several portals by their return gifts is the new basic approach.

Axis ③ Pay with a high-reward credit card

While portals' proprietary points and point-site rewards have been banned, a credit card's ordinary points and payment points are outside the scope of regulation. By consolidating your donation payments onto a card with a high base reward rate, you can still earn the card's inherent points. Which card you pay with is one of the few remaining "top-up" margins after the reform.

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Credit card reward rates and point conditions vary by card issuer and period. Check specific reward rates in each issuer's official information. Some cards also exclude furusato payments from point eligibility, so confirming in advance is safer.

Common Mistakes and How to Avoid Them

The One-Stop Exception may look straightforward, but it's easy to trip up on the details. Know these common pitfalls and protect your deduction.

Forgetting to mail the application form: Once the deadline (generally January 10 of the following year) passes, you can no longer use the One-Stop Exception. Instead, claim the deduction through your tax return (generally filed by mid-March of the following year). The donation itself remains valid — just switch to a tax return.
Not realizing you needed to file a tax return: In any year where you need to claim medical expense deductions or report side income, the One-Stop Exception becomes void. Include your Furusato Nozei in your tax return. "I already submitted the One-Stop form, so I'm safe" is a dangerous assumption.
Donating to more municipalities than allowed: Spreading donations across many municipalities (e.g., through Rakuten Marathon) may push you over the limit. Know your municipality count before you donate.
Forgetting to report an address or name change: If your address or name changes between submitting your application and January 1 of the following year, you must submit a "Change of Application Details Form" by January 10. Don't forget this if you moved or got married.
Sending only one form for multiple donations to the same municipality: Each individual donation typically requires its own application form (varies by municipality — confirm with each one).
Donating at the last minute and missing the online application window: Year-end gets hectic. If you're donating in late December, leave extra time for processing.

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Missing the One-Stop Exception deadline doesn't mean losing your deduction forever. "Missed One-Stop ≠ deduction gone." During the tax return filing period (generally mid-February to mid-March of the following year), you can still claim the Furusato Nozei donation deduction via a tax return.

Checkpoints to Prevent Your Application From Being "Sent Back"

If the One-Stop Exception application has missing entries or incomplete attachments, the municipality will send it back, and you may miss the deadline while resubmitting. Before mailing or submitting, check the following.

No missing entries or mistakes: Enter your name, address, date of birth, and My Number exactly as on your residence record, accurately. Even one blank or error can cause a send-back.
Combination of identity documents: If you have a My Number Card, you need copies of both sides; if not, you need a document confirming your My Number plus an identity document such as a driver's license. The required combination differs by municipality.
Missing checkbox entries: The application has checkboxes confirming things like "I will not file a tax return" and "my donees are within the set number." Omissions here are easy to overlook, so be careful.
Wrong recipient or number of copies: An application is sent for each donee municipality. Before submitting, check that the envelope's recipient matches the municipality of the contents.
Mailing at the last minute: The guide is "must arrive by January 10 of the following year." Many municipalities require "arrival" rather than "postmark by," so factor in year-end delivery times and send early. Online application is unaffected by postal conditions.

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Even if it is sent back, there is no problem as long as you can resubmit within the deadline. Get into the habit of checking the contents of documents as soon as they arrive and fixing any deficiencies early for peace of mind.

What to Prepare for Your Application

Get these ready in advance to make the process smooth. Note that required documents and conditions vary by municipality and application method — confirm details with each municipality.

My Number Card or Notification Card + photo ID: Mail applications require copies. Online applications require your My Number Card. Required combinations vary by municipality.
One-Stop Exception application form: Mailed by the municipality, or downloadable from the Ministry of Internal Affairs and Communications or portal sites.
Envelopes and stamps for each municipality: One mailing per municipality. Sometimes a return envelope is included; otherwise prepare your own.
Confirm the application deadline: January 10 of the following year is the general reference, but it may change due to policy revisions or individual municipalities. Build in buffer time.
Run a deduction cap simulation: Use a simulator to find your limit based on income and household situation before planning your donations. Amounts above the cap come out of your own pocket.

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The deduction cap varies by individual based on income, household size, and other deductions, and can change from year to year. Find your specific cap using the simulators on portal sites or the Ministry of Internal Affairs and Communications portal. This article does not state specific numbers.

Once you’re prepared, making "process the application form right after donating" a habit is in the end the least error-prone approach. Putting it off with "I’ll do it after the return gift arrives…" tends to leave year-end donations missing the application deadline (guide: must arrive by January 10 the next year). When the donation-completion notice or intake documents arrive, fill them in on the spot, attach the copy of your identity document, and mail it (or complete the online application) — thoroughly doing this "immediate processing" prevents both forgetting to submit and the year-end scramble. The more times you donate within the year, the easier management gets if you clear each one on the spot.

Mini Glossary—Words Around the One-Stop Exception

Here are the technical terms that come up in furusato procedures, paired with their meanings and the "points where people stumble."

Term	Meaning	Note
One-Stop Exception	A system to receive the deduction from resident tax without filing a tax return	Becomes automatically invalid once you file a tax return
Donation deduction	The deduction in which the furusato donation amount is subtracted from tax	The total deduction is in principle the same whether One-Stop or tax return
Self-payment portion	A fixed amount you bear yourself, outside the scope of the deduction	This portion is not returned by either method
Deduction limit	The upper limit of donations deductible for your income and family structure	The excess is out of pocket. Prior simulation is essential
Change-of-particulars notification	A document submitted when your address or name changes after applying	Forgetting to submit it may mean no deduction
Online application	An application method completed on a smartphone with a My Number Card	Only at supporting municipalities. No mailing of documents needed

Keeping these meanings in mind makes it harder to stumble when filling in the application or choosing between One-Stop and a tax return. The details of the system (limit numbers, deadlines, required documents) can change with revisions, so always check the latest accurate information at each municipality and the Ministry of Internal Affairs furusato portal.

Frequently Asked Questions

Can I still earn credit card points with the One-Stop Exception?

Yes. The One-Stop Exception is about the process for claiming your deduction, not about payment method. Standard credit card points from your card are earned regardless of whether you use the One-Stop Exception. However, from October 2025, portal-site-issued points and points from going via a point site are no longer available. Check with each portal and your credit card company for current details.

What if I forget to submit the One-Stop application form?

Once the deadline passes, the One-Stop Exception is no longer available. But your donation is still valid — you can claim the deduction by filing a tax return (generally mid-February to mid-March of the following year). "Forgot it" doesn't mean "lost the deduction." Just switch to a tax return. See the Tax Return Guide for how to proceed.

Can I use the One-Stop Exception if I also want to claim medical expense deductions?

No. Filing a tax return to claim medical expense deductions automatically voids any One-Stop Exception application you submitted. You'll need to include your Furusato Nozei donations in your tax return instead. "I submitted the One-Stop form, so I'm covered" is a common mistake that leads to missing the deduction. In any year you'll have medical expenses to claim, plan for a tax return from the start.

I want to donate to many municipalities via Rakuten Marathon — what should I do?

The One-Stop Exception has a cap on the number of municipalities. Spreading donations across many municipalities through Rakuten Marathon may push you over the limit, requiring you to file a tax return instead. Also note that from October 2025, Rakuten Points earned through Furusato Nozei donations are banned, changing how Rakuten Marathon works for Furusato Nozei. Check current rules with each portal.

Can I combine a housing loan deduction with the One-Stop Exception?

From the second year of a housing loan deduction onward (once year-end adjustment handles it), you can use the One-Stop Exception. The first year of a housing loan deduction requires a tax return, so the One-Stop Exception is not available that year. People with large housing loan deductions may actually find the One-Stop Exception more advantageous (filing a tax return can affect how the housing loan deduction works against income tax). Consult a tax accountant or tax office for your specific situation.

Can I use the One-Stop Exception if I changed or left jobs mid-year?

It depends. If you changed jobs within the year and remained a salaried employee, you may still be eligible. But if your situation requires a tax return after leaving a job (e.g., severance pay, side income), the One-Stop Exception won't be available. Check your specific situation, and consult the tax office if unsure.

What happens if I write my My Number or address incorrectly on the application?

If there is an error, the municipality may send it back, or the deduction may not be reflected correctly. As soon as you notice, contact the donee municipality and confirm how to correct it. As long as you are within the deadline, it can usually be handled by correcting and resubmitting. Checking that entries match your residence record before submitting is the reliable approach.

For a dual-income couple, must each spouse apply for the One-Stop Exception separately?

Furusato donations are deducted under the name of the person who donated. When both spouses in a dual-income couple donate, each must donate in their own name and each must apply for the One-Stop Exception. You cannot combine a spouse's portion under one person's name. Payment should also, in principle, be made with a credit card in the donor's own name.

Is there a way to confirm the One-Stop Exception was reflected correctly?

The One-Stop Exception deduction is reflected as a subtraction from your resident tax in the year following the donation. You can check whether the furusato deduction (donation tax credit) is reflected in the remarks column and elsewhere of the resident tax decision notice distributed by your employer (or sent by your municipality). If it differs greatly from what you expected, contact the municipality where you live.

Q. The return gift arrived, but the One-Stop exception application form (intake documents) hasn’t come. What should I do?

The application form is usually mailed by the municipality, but some municipalities or portals don’t send it automatically. Even so, you can download the application form (standard form) from the Ministry of Internal Affairs, each portal site, or the municipality’s official page and fill it in and mail it yourself. You can often check the "One-Stop exception application status" on the portal site’s My Page, so first check whether you selected to use One-Stop at application and whether the form has been issued. If it hasn’t arrived or you’re unsure, asking the recipient municipality directly is surest. In any case, act early to make the application deadline (guide: must arrive by January 10 the next year).

Q. Is the One-Stop exception’s deduction cap the same as a tax return’s? What happens if I exceed it?

The deduction cap doesn’t change with "the procedure method (One-Stop or tax return)." The cap is determined by the donor’s own income, family structure, and other deductions, and is the same for either procedure. And the portion donated over the cap is not deducted and becomes self-borne regardless of the procedure method. Using One-Stop does not increase or decrease the cap. Before donating, be sure to check a guide to your cap with a simulator and donate a little conservatively to be safe. How the cap is determined and how to use the simulator are explained in detail in our Deduction Cap guide.

Compare Furusato Nozei return rates on Pointnavi → Read the Furusato Nozei × Points article

Measured rewards for popular offers, site by site

Data measured by our regular crawls of each point site. The same offer can pay differently — with different terms — depending on the site.

ふるさと納税

Site	Offer (as listed)	Reward (as measured)	Approx. JPY	90-day range	Measured on
Powl	ぐるすぐり（ふるさと納税商品外）	1.5 %還元	—	No change	2026-06-02
ポイントタウン	ふるさと納税セミナー	1,600	≈ 1,600円	No change	2026-06-02
フルーツメール	ふるさと納税アンケート	2700P	≈ 270円	No change	2026-07-08
ポイントインカム	ふるさと納税アンケート	2,500 pt	≈ 250円	No change	2026-06-02
モッピー	ふるさと納税アンケート	180P	≈ 180円	No change	2026-06-10
ハピタス	【無料！簡単6問】ふるさと納税に関するアンケート	150 pt	≈ 150円	No change	2026-06-10
ちょびリッチ	ANAのふるさと納税	100pt	≈ 50円	No change	2026-07-08

※ JPY conversion applies to point-denominated offers only, using each site's point rate (for % offers, compare the rates directly). Measurement dates vary by site, and rewards/terms change — always check each site's latest listing before use. Rows with different offer names may be separate offers with different terms.