CSV
Hometown Tax Donation System (Furusato Nozei) - CSV
The Hometown Tax Donation System (Furusato Nozei) is a Japanese tax system that began in 2008. Taxpayers can choose any municipality nationwide (not just their hometown) to make donations and receive tax deductions from their income and residence taxes the following year. The system is characterized by receiving local products as return gifts with an actual out-of-pocket cost of only 2,000 yen. The purpose is to reduce tax revenue disparities between urban and rural areas and promote regional revitalization, with over 1,700 municipalities designated by the Minister of Internal Affairs participating.
hometown tax
tax system
regional revitalization
donation
tax deduction
residence tax
income tax
return gifts
code,slug,name,description,category
01,basic-mechanism,Basic Mechanism,The basic mechanism and features of the hometown tax donation system.,mechanism
02,deduction-calculation,Deduction Calculation,Deduction amounts are calculated using a three-tier structure.,mechanism
03,income-based-limits,Donation Limits by Annual Income,Estimated donation limits based on annual income.,calculation
04,onestop-special-system,One-Stop Special Exception System,A system to receive deductions without filing a tax return.,procedure
05,tax-return-filing,Tax Return Filing,Deduction method through tax return filing.,procedure
06,return-gifts,Return Gifts,Local specialty products and other gifts received in return for donations.,benefits
07,local-product-standards,Local Product Standards,Standards for local products recognized as return gifts.,regulation
08,2025-revisions,2025 System Revisions,Changes including the ban on point rewards from October 2025.,regulation
09,application-procedure,Application Procedure,Procedures from donation to tax deduction.,procedure
10,important-notes,Important Notes,Important points to note when using the hometown tax system.,caution