All guides · 5 min read · updated 2026-04-22
Furusato Nozei (ふるさと納税) — limits and deduction
How furusato-nozei donations feed your deduction and how the ¥2,000 out-of-pocket floor works.
Furusato Nozei is a donation scheme that effectively lets you redirect a portion of your resident tax to a municipality of your choice in exchange for a modest "thank-you" gift (返礼品). The first ¥2,000 is out-of-pocket; the rest is deducted against next year's resident tax and this year's income tax.
Cap (limit)
The cap is roughly 20–40% of your resident-tax owed, depending on income and deductions. A rough guide for a salaried filer with no unusual circumstances:
- ¥3M income → ~¥28,000
- ¥5M income → ~¥60,000
- ¥8M income → ~¥120,000
- ¥12M income → ~¥250,000
The wizard estimates your cap based on the numbers you enter.
One-stop exception (ワンストップ特例)
If you donate to ≤ 5 municipalities and file no other kakutei shinkoku, you can use the one-stop form instead. The moment you file a kakutei shinkoku for any reason (e.g. medical deduction), your one-stop forms are invalidated and you must include every donation on your return — make sure you did.
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