Application deadline of Furusato Nozei and One-stop Special System

You can apply for Furusato Nozei as many times as you like throughout the year, from January 1st to December 31st of the year, but you will receive tax deductions or refunds in the year unit. Therefore, in order to receive a donation deduction for the year's income, you must complete Furusato Nozei donation (payment or settlement) within the year.

For example, the tax deduction applicable for 2023 will be those with receipt date (payment date) listed on the donation receipt certificate is from January 1, 2023 to December 31, 2023.
Even if you apply before the end of the year, if it takes time to complete the payment process, your donation may not be processed for the year. In that case, please note that the donation will be deducted in the following year.
The definition of the receipt date varies depending on the payment method, but generally it is as follows.

• ・Credit card: The day the payment is completed
• ・Bank transfer: The date of payment to the designated bank account
• ・Payment slip: The date of payment to the designated bank account
• ・Currency registration : The date received by the Municipality

*Depending on the Municipality, the deadline may be set as early as December.
*Depending on the Municipality, the deadline may differ considering about the financial institution's business days and mailing period. If you are applying for Furusato Nozei at the end of the year, please be aware of the deadlines for each Municipality and payment method.

In order to apply for Furusato Nozei and receive a tax deduction, you would normally need to file a final tax return, but the "Furusato Nozei One-stop Special System '' is a system that allows you to receive a tax deduction without filing a final tax return .

1. When applying for a donation, request the Municipality to send you an application form for the One-stop Special System.
2. Fill out the application form and return it along with the required documents to the Municipality where you donated by the deadline.
3.The procedure will be completed when the Municipality receives the application form.

principle! Must arrive by January 10th of the year following the year of donation!
Please be sure to submit your application well in advance of the deadline, as there is a possibility that the Municipality will not be able to reach you in time due to postal conditions or unforeseen problems.
*If you are unable to submit your application by the deadline, you can complete the procedure by final tax return .
After requesting the one-stop special application form, it may take 1 to 2 weeks for the documents to arrive. Also, depending on the Municipality, the documents may be mailed in bulk over a certain period of time, so please complete the procedure with plenty of time to spare.

If you are applying for a donation at the end of the year and would like to proceed with the application quickly, please contact the Municipality where you donated directly and request to send the application form, or download and use the application form (Special declaration form regarding donation tax deduction) available on the MOGUFULL page below.