The One-stop Special System is a system that allows you to receive tax deductions without filing a final tax return after applying for Furusato Nozei. The simple procedure is just to fill in the necessary information on the "Special application form for donation tax deduction" sent from the Municipality or downloaded from this site, and to complete mailing it to the Municipality that you made the donation. The amount donated will be fully deducted from resident tax with in the upper limit, less the 2,000 yen you will have to pay yourself.
Since the money paid to the Municipality through Furusato Nozei is legally treated as a "donation", that amount is deducted from taxes (donation deduction), and the amount of tax to be paid is reduced. However, in order to do so, you must file a “ final tax return” (*) or apply for the “One-stop Special System”. Please note that you cannot receive Furusato Nozei deductions during the year-end adjustment.
The “ One-stop Special System ” allows you to receive tax deductions (donation deductions) for Furusato tax without final tax return. This system was prepared so that those who do not need to file a final tax return can easily apply for tax deductions through the Furusato Nozei. Below we will explain the details and how to apply.

*For final tax return, please check " About Furusato Nozei final tax return "

To apply for this system, you must donate to within 5 Municipalities and must be salaried workers who do not need to file a final tax return. Let's take a closer look at these conditions below.

If you want to use the One-stop Special System, you must apply for Furusato Nozei within 5 Municipalities. In other words, if you apply for Furusato Nozei payment to six or more Municipalities, you will need to file a final tax return. However, even if you apply for multiple donations to the same Municipality, it will be counted as one Municipality.

For many company employees (those with salary income), their company determines their income and taxes for the year through year-end adjustment (*). Basically, you do not need to file your final tax return by yourself, so you can use the One-stop Special System. On the other hand, please note that the following people cannot use the One-stop Special System and must file a final tax return to receive Furusato Nozei deductions.

*Year-end adjustment: As a general rule, the salary, bonuses, wages, and income tax withheld from January to December paid by the companies to salaried employees such as company employees and public servants will be readjusted on the final payment date in December by Calculating and adjusting excess or deficiency of income tax.

If you have paid a large amount of medical expenses (medical expense deduction), purchased or renovated a house, etc., you may be able to receive a tax refund or deduction ( housing loan ) by filing a final tax return . People who file a final tax return for these reasons cannot also use the One-stop Special System. If you need to file a final tax return for medical expense deductions, etc., you must apply for donation deductions in final tax return.

Next, let's check the process from applying to the Municipality for Furusato Nozei to applying for the One-stop Special System.

After checking the deduction limit, firstly please select the Municipality where you want to apply for Furusato Nozei. It doesn't necessarily have to be your hometown. You can choose based on your memorable places, the Gift of Thanks, popularity rankings, or the use of the donations.
If you select the Municipality introduced in " MOGUFULL ", you can complete everything from application to payment in one stop.

In MOGUFULL, you can easily complete the Furusato Nozei procedure from the Gift of Thanks or Municipality page. Also, most Municipality accept payment by credit card. Depending on the Municipality, you can also pay at a convenience store. If you would like to receive a one-stop special application form, please check the "I would like to recieve a special application form" on the donation application screen of "MOGUFULL" and apply for donation. The procedure for requesting the document to be sent will be completed. Please note that this sending request function may be suspended due to Municipality circumstances such as the year-end and New Year holidays. In that case, please contact the Municipality directly and ask them to send you the form, or download it from the " Download One-Stop Special Application Form " below.

You will receive the following information from the Municipality you applied for the Furusato Nozei.
・The Gift of Thanks(If you do not apply for the Gift of Thanks, you will not receive it.)
・Donation receipt certificate (document certifying that the Municipality has received the donation, and required for a final tax return)
・One-stop special application form (If you do not request to send it, it may not arrive.)

The timing of the delivery of the Gift of Thanks and documents differs depending on the Municipality. Please note that not all documents may arrive together. The one-stop special application form can also be downloaded from the websites of the Ministry of Internal Affairs and Communications and each Municipality. You can also download it from "MOGUFULL", so please use it.

The deadline for applying for the One-stop Special System is January 10th of the following year of Furusato Nozei, which is immediately after the beginning of the new year.
If you do not apply by the deadline, you will not be able to receive the "one-stop special system," so if you apply for Furusato Nozei at the end of the year, you may need to download the application form, print it, and mail it by yourself.
Furthermore, please note that if your name or address changes after you apply, you must submit a notification of the change by the same date.
Even if you are unable to apply for the One-stop Special System by the deadline, don't worry, you can receive a tax deduction by filing a final tax return. The final tax return is due between February 16th and March 15th of the following year of the donation. For details, please refer to " About final tax return of Furusato Nozei ".

If you complete the one-stop special application by the deadline, you will receive a notice of resident tax deduction from the Municipality where you currently live around June of the following year of Furusato Nozei. With this notice, you can confirm that the resident tax that you should pay has been reduced.
If you file a final tax return, you will receive a refund from your income tax and a deduction from resident tax. But in One-stop Special System, you will only receive a deduction from resident tax, not receiving a refund from your income tax, . However, the amount that should be refunded from income tax is deducted from resident tax, so the same amount of tax will be deducted.

In addition to the one-stop special application form (special declaration form for donation tax deductions), with the enforcement of the My Number Act, it is also mandatory to submit various documents to confirm your My Number and identity. Please note that these required documents must be mailed to all Municipality where you have applied for Furusato Nozei. In addition, even if you apply to the same Municipality multiple times, you will need to prepare and apply for multiple applications.

Please fill in the necessary information on the "Special Declaration Form for Donation Tax Deduction" by the deadline, then mail it to the Municipality where you applied for Furusato Nozei payment, along with your signature, seal, My Number, and various documents to confirm your identity. Please note that sending by fax or email is not permitted.

The required documents are depend on what documents you have; "My Number Card" (a card with a photograph of the individual's face and an Individual Number written on it), or "Notification Card" (a paper card to notify the Individual Number).

Notes: Some Municipality accepts health insurance cards, pension handbooks, employee ID cards and student ID cards with photos showing date of birth and address as identity verification documents. Regarding identification documents,rules may differ depending on the Municipality, so please check the guidance of each Municipality.

The documents required for the One-stop Special System are simple and the procedure is not difficult. Let's take advantage of the One-stop Special System and enjoy Furusato Nozei.

This is all about the "Furusato Nozei One-stop Special System".
On MOGUFULL, you can search for the Gift of Thanks by ranking , etc. Let's check it out right away.