Who can use One-Stop?
You need to satisfy both core conditions:
- You are not required to file—and do not plan to file—a final income-tax return for that donation year.
- You donate to five or fewer distinct local governments during the calendar year.
The National Tax Agency confirms these conditions in Tax Answer No. 1155. A typical employee whose salary is handled through year-end adjustment may qualify. A person filing for medical expenses, business income or another reason should claim every donation on the tax return instead.
The five-municipality rule
Count distinct municipalities, not donations. Donating three times to the same city still counts as one municipality. Donating once to each of six different municipalities exceeds the limit and means you must use a final tax return.
Even when repeated donations go to the same municipality, follow that municipality’s instructions about whether a separate application is required for each donation. The five-municipality threshold and the number of application records are different questions.
How to apply
- Complete your donation and save its confirmation.
- Apply using the recipient municipality’s supported online service, or submit its paper special-exception form.
- Provide the required My Number and identity verification documents when using paper forms.
- Repeat for every municipality and confirm receipt where possible.
Checking “I want One-Stop” during a portal checkout may only ask the municipality to send a form. It is not always the completed application. Follow the instructions issued by each municipality.
The deadline for 2026 donations
Applications for donations made from January 1 through December 31, 2026 must reach the recipient municipality by January 10, 2027. Municipal guidance describes this as a receipt deadline, so do not treat January 10 as a mailing date. Online availability also differs by municipality.
If you moved or changed your name after applying, you may need to send a change notice by the same deadline. Confirm the required process with each recipient municipality.
What cancels One-Stop?
Filing a final income-tax return for the year invalidates the One-Stop treatment. This includes filing for another purpose. Put every Furusato Nozei donation on the return—including donations for which you already submitted One-Stop paperwork.
Exceeding five municipalities also means One-Stop no longer covers the year. Missing the January deadline does not erase the donation: you can still claim eligible relief by filing a final tax return.
Where the relief appears
Under One-Stop, the total relief is handled through the following year’s resident tax. You should not expect a separate income-tax refund. Check the donation tax-credit line on the resident-tax notice you receive around the following June and ask your municipality if the figures appear wrong.
Still choosing your route? Use the filing comparison.