First, select a Municipality to donate to. Of course, you can choose the Municipality based on reasons such as your hometown where you were born and raised or where you have lived before, or because you are attached to it or want to support it. .

• ・Select from the Gift of Thanks
• ・Select from region
• ・Select from popular ranking
• ・Select from the donation amount *You can check the donation amount from the Gift of Thanks page
• ・Select from the use of the donation *You can check the use from the Municipality page

You can decide where to donate through talking with your family, or you can select a Municipality that has an activity you are interested in and want to support. Please check the time from application to delivery the Gift of Thanks, since seasonal gifts such as Fruits have limited season for delivery. Depending on the Municipality, delivery timing of the Gift of Thanks varies, and sometimes they deliver immediately, and sometimes they deliver after a period of time according to the season.

Once you have decided on the donation amount and the Municipality you want to donate to, please proceed to the application procedure. There is no limit to the number of Municipality to donate, but please keep it within 5 Municipalities if you want to apply to the One-stop Special System. Applications can be made via the Internet, by phone, by fax, by e-mail, or by going directly to the Municipality. Most Municipalities accept applications online.
MOGUFULL also accepts applications for donations.

When you apply for Furusato Nozei, you will receive the necessary documents related to tax payment, such as a payment slip for transfer, from the Municipality. There are several types of payment;using a payment slip, transferring money to a designated account from a bank or online bank, or sending cash by currency registration mail, and most Municipalities thesedays allow you to pay by credit card.
On MOGUFULL as well, many Municipalities accept credit card payments.

After the payment, you will receive a "Donation Receipt Certificate," certifying the receipt of the Gift of Thanks or donation from the Municipality where you applied, and the documents related to " Furusato Nozei One-stop Special System". The “Donation Receipt Certificate” is a required document for “final tax return.” Please keep it in a safe place so that you do not lose it. Please note that the time for the delivery of the documents varies depending on the Municipality and the time of year.

After receiving the Gift of Thanks, you will have to file a "final tax return" or "one-stop special system application" to receive tax deductions.

*Please select either final tax return or One-stop Special System. If you have already submitted the documents for the One-stop Special System and want to change to a final tax return , you will need to reapply for deductions for all eligible donations. It is not necessary to contact the Municipality because the contents of the final tax return will be the correct information.

Under the Furusato Nozei system, when you file a final tax return, you will receive an income tax refund and a resident tax deduction. The procedure for filing a final tax return is explained in detail in " About Final tax return for Furusato Nozei .''

“Final tax return” is a declaration and payment of tax by calculating the tax to be paid based on the income earned from January 1st to December 31st. The declaration and the payment needs to be done by March 15th of the following year.

Salaried workers have "year-end tax adjustment" and settle their income and taxes for the year at the company, so they may not have many opportunities to file a "final tax return" by themselves. Final tax return seems to be complicated, but the procedure is not that difficult. You can get the necessary application documents for a final tax return at the tax office, and you can also prepare the application documents on the National Tax Agency website. For final tax return, you will need a "withholding slip" from your company and a "donation receipt certificate" from the Municipality you donated to. Income tax will be refunded, so please prepare a bank account and seal to receive the refund.

When you file a final tax return, you may think that the entire amount subtracting co-payment of 2,000 yen will be refunded immediately, but the entire amount will not be transferred to your account all at once. Refunds and deductions are made separately for income tax and resident tax.

In other words, if you pay 10,000 yen for Furusato Nozei, 800 yen will be refunded from your income tax, and 800 yen for basic portion and 6,400 yen for special portion will be deducted from resident tax. So the total refund/deduction will be 8,000 yen.

However, the actual income tax rate and deduction amount vary depending on annual income and family composition. Please refer to "The calculation for Furusato Nozei deduction's upper limit and simple simulation" as a guideline of the maximum deduction amount. You can easily check with the deduction simulator.

“Furusato Nozei One-stop Special System ” is a system that allows you to easily receive donation deductions for Furusato Nozei without filing a “final tax return”. Unlike a final tax return, you can only receive a "resident tax deduction", but the donation amout within the deduction limit subtracting the co-payment of 2,000 yen will be deducted from resident tax.

The procedures for the One-stop Special System are explained in detail in " About the Furusato Nozei One-stop Special System ."

The procedure for the "One-stop Special System" is very simple compared to the "final tax return" because all you have to do is mail the "special application form for tax deduction from donations" to each Municipality . In addition, you must submit the application form each time when you apply to 1 Municipality multiple times.

Depending on the Municipality, after completing the donation application and payment, aside from the Gift of Thanks, a “donation receipt certificate” and a “special application form for tax deduction from donations” will be enclosed as necessary documents. This is an optional service provided by the Municipality, so if you do not receive it from the Municipality, please print out the "special application form for tax deduction for donations" by yourself and don't forget to send it to the Municipality where you apply for. (Application documents can be downloaded on the website of the Ministry of Internal Affairs and Communications or on the website of each Municipality.)
If you use " MOGUFULL", you can get it by selecting "require the application form" when applying for donation. You can also download and use the application form directly. Please check here for download.

The deadline for applying for the "One-stop Special System" is, in principle, "by January 10th of the following year of donation." If you do not apply by the deadline, you will not be able to receive the "One-stop Special System", so please be careful if you apply for Furusato Nozei at the end of the year. In addition, even if there is a change of name or address after applying, it is necessary to submit a notification of change by the same date.

For details on procedures and preparations related to the One-stop Special System, steps to obtain an application form, etc., please refer to " About Furusato Nozei One-stop Special System ".

You will receive a resident tax deduction notice from your local Municipality in June of the year following your donation.
In final tax return, there is a "refund from income tax and a deduction from resident tax.'' And under the "One-stop Special System,'' there is no "refund from income tax'' and only a "deduction from resident tax.'' However, please rest assured that the amount that should be refunded from income tax will be deducted from resident tax.

If you send the "special application form for tax deduction from donations" to the Municipality where you donate by the due date, you will receive a notice of resident tax deduction notice from your current Municipality around June of the following year of donation. With this notification, you can confirm that the resident tax you should have paid has been reduced.

This concludes the "Procedures of Furusato Nozei payment, from application to final tax return."
On MOGUFULL, you can search for the Gift of Thanks by ranking , etc. Let's check it out.