Is it true that
"with the one-stop special exception, furusato nozei needs no tax return"?

“With furusato nozei, you don’t have to file a tax return if you use the one-stop special exception, right?” When thinking about making donations at the end of the year, have you heard something like this?

Four tax terms, explained first

Here are plain-language explanations of the terms used in this article.

• Furusato nozei (hometown tax donation) = a system in which, when you donate to a local government you want to support, the part of the donation exceeding ¥2,000 is deducted from your income tax and inhabitant tax.
• One-stop special exception (wan sutoppu tokurei) = a special procedure that lets people who do not file a final tax return receive the deduction simply by applying to the local governments they donated to.
• Deduction for donations (kifukin kōjo, income tax) = the name for the furusato nozei deduction when it is taken from income tax.
• Tax credit for donations (kifukin zeigaku kōjo, inhabitant tax) = the name for the same deduction when it is taken from inhabitant tax.

Conclusion

The one-stop special exception is a procedure under Article 7 of the Supplementary Provisions of the Local Tax Act

The furusato nozei deduction is normally received through a final tax return. On top of that, Article 7 of the Supplementary Provisions of the Local Tax Act allows people who meet certain conditions to use a procedure in place of a final tax return.

前項の規定による申告特例通知書の送付の求め（以下この項から第六項までにおいて「申告特例の求め」という。）は、申告特例対象寄附者が当該申告特例の求めに係る特例控除対象寄附金を支出する年（第四項から第六項までにおいて「申告特例対象年」という。）に支出する特例控除対象寄附金について申告特例の求めを行う都道府県知事等の数が五以下であると見込まれる場合に限り、行うことができる。

Reference translation (unofficial): The request for sending a special filing notice under the preceding paragraph (referred to in this paragraph through paragraph 6 as a “request for the filing exception”) may be made only where the number of prefectural governors, etc. to whom the donor eligible for the filing exception makes requests for the filing exception regarding the donations eligible for the special deduction made in the year in which those donations are made (referred to in paragraphs 4 through 6 as the “year eligible for the filing exception”) is expected to be five or fewer.

The wording is a little stiff, so here it is in plain terms: this special procedure (the request for the filing exception) can be used only when the number of local governments you donate to in that year is expected to be five or fewer. [［1］](#ref-1)

This article also sets out who can use the special exception. It is limited to people who are expected to have no obligation to file a final income tax return for that year, or who are expected to fall under Article 121 of the Income Tax Act (cases where no final tax return is required), and who are also expected not to need to file an inhabitant tax return. The same article also sets out what the application form must contain and the requirement to notify any changes by January 10 of the following year. ［1］

Sorting it out with the NTA’s explanation

NTA Tax Answer No.1155 explains the name of the system and when it applies.

また、平成27年4月1日以後、確定申告が不要な給与所得者の方については、ふるさと納税先が5団体以内の場合に限り、ふるさと納税先団体に申請することにより、この寄附金控除を受けることができます。この制度を「ふるさと納税ワンストップ特例制度」といいます。

Reference translation (unofficial): In addition, from April 1, 2015 onward, employees who do not need to file a final tax return can receive this deduction for donations by applying to the local governments they donated to, but only when they donate to five or fewer local governments. This system is called the “furusato nozei one-stop special exception system.”

In plain terms: employees who do not need to file a final tax return can receive the deduction by applying to the local governments they donated to, as long as they donated to five or fewer. [［2］](#ref-2)

The same No.1155 also makes clear when a tax return is required.

なお、5団体を超える自治体にふるさと納税を行った方や、ふるさと納税の有無にかかわらず、確定申告をする方（医療費控除や雑損控除を受けるなどのために確定申告や個人住民税の申告をする方などを含みます。）がふるさと納税について寄附金控除の適用を受けるためには、ふるさと納税の金額を寄附金控除額の計算に含めて確定申告（注1）をする必要があります。

Reference translation (unofficial): Note that people who made furusato nozei donations to more than five local governments, and people who file a final tax return regardless of whether they made furusato nozei donations (including people who file a final tax return or an individual inhabitant tax return, for example to claim the medical expense deduction or the casualty loss deduction), must include the amount of their furusato nozei donations in calculating the deduction for donations and file a final tax return (Note 1) in order to receive the deduction for donations for furusato nozei.

In plain terms: people who donated to more than five local governments, and people who file a final tax return for reasons such as the medical expense deduction, must include their furusato nozei donations in that return. [［2］](#ref-2)

Pitfalls

The first is that it is not true that you “don’t have to do anything.” The Ministry of Internal Affairs and Communications’ furusato nozei portal site explains the steps for applying as follows.

ふるさと納税ワンストップ特例を申請する場合は、ふるさと納税を行う際に、特例の申請書をふるさと納税先の自治体に提出する必要があります。

Reference translation (unofficial): If you apply for the furusato nozei one-stop special exception, you must submit the application form for the special exception to the local government you donate to when you make the furusato nozei donation.

Under the one-stop special exception, you submit an application form to each local government every time you donate. [［3］](#ref-3)

The second is the difference in how the deduction is received. If you use the one-stop special exception, the deduction is taken only from inhabitant tax.

ふるさと納税ワンストップ特例制度が適用される場合は、所得税からの控除は行われず、全額が翌年度分の住民税から控除されます。

Reference translation (unofficial): Where the furusato nozei one-stop special exception system applies, no deduction is made from income tax, and the full amount is deducted from inhabitant tax for the following fiscal year.

If you file a final tax return, the deduction is taken from both income tax and inhabitant tax. Under the one-stop special exception, the full amount, including the income tax portion, is deducted from the following fiscal year's inhabitant tax. [［3］](#ref-3)

The third concerns moving house and the new year. Article 7 requires you to notify any change of address or other details by January 10 of the following year. If you move around the year-end holidays, make sure you do not forget to notify the change. ［1］

What to do

Summary

“With the one-stop special exception, furusato nozei needs no tax return” is true, with conditions. It can be used by employees and others who do not need to file a final tax return, when they donate to five or fewer local governments. Even then, you must submit an application form for each donation. When you make donations at the end of the year, first check whether you are someone who files a final tax return.

Sources

• ［1］Local Tax Act, Supplementary Provisions, Article 7 (Special Filing Procedure for the Tax Credit for Donations in Individual Prefectural and Municipal Inhabitant Taxes, etc.) — e-Gov Law Search (Japanese)　Checked: 2026-10-11
• ［2］NTA Tax Answer No.1155 “Furusato nozei (deduction for donations)” (Japanese)　Checked: 2026-10-11
• ［3］Ministry of Internal Affairs and Communications, Furusato Nozei Portal Site, “How furusato nozei works” (Japanese)　Checked: 2026-10-11

Note: This article is based on laws and official information as of October 11, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA and the Ministry of Internal Affairs and Communications, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article (Correction policy).