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Hometown Tax Donation System (Furusato Nozei) - XML

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

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<items>
  <item>
    <code>01</code>
    <slug>basic-mechanism</slug>
    <name>Basic Mechanism</name>
    <description>The basic mechanism and features of the hometown tax donation system.</description>
    <category>mechanism</category>
  </item>
  <item>
    <code>02</code>
    <slug>deduction-calculation</slug>
    <name>Deduction Calculation</name>
    <description>Deduction amounts are calculated using a three-tier structure.</description>
    <category>mechanism</category>
  </item>
  <item>
    <code>03</code>
    <slug>income-based-limits</slug>
    <name>Donation Limits by Annual Income</name>
    <description>Estimated donation limits based on annual income.</description>
    <category>calculation</category>
  </item>
  <item>
    <code>04</code>
    <slug>onestop-special-system</slug>
    <name>One-Stop Special Exception System</name>
    <description>A system to receive deductions without filing a tax return.</description>
    <category>procedure</category>
  </item>
  <item>
    <code>05</code>
    <slug>tax-return-filing</slug>
    <name>Tax Return Filing</name>
    <description>Deduction method through tax return filing.</description>
    <category>procedure</category>
  </item>
  <item>
    <code>06</code>
    <slug>return-gifts</slug>
    <name>Return Gifts</name>
    <description>Local specialty products and other gifts received in return for donations.</description>
    <category>benefits</category>
  </item>
  <item>
    <code>07</code>
    <slug>local-product-standards</slug>
    <name>Local Product Standards</name>
    <description>Standards for local products recognized as return gifts.</description>
    <category>regulation</category>
  </item>
  <item>
    <code>08</code>
    <slug>2025-revisions</slug>
    <name>2025 System Revisions</name>
    <description>Changes including the ban on point rewards from October 2025.</description>
    <category>regulation</category>
  </item>
  <item>
    <code>09</code>
    <slug>application-procedure</slug>
    <name>Application Procedure</name>
    <description>Procedures from donation to tax deduction.</description>
    <category>procedure</category>
  </item>
  <item>
    <code>10</code>
    <slug>important-notes</slug>
    <name>Important Notes</name>
    <description>Important points to note when using the hometown tax system.</description>
    <category>caution</category>
  </item>
</items>