Hometown tax refers to contributions to local governments throughout Japan. You can contribute to any local government, whether it is your own hometown, your favorite city, or the hometown of people who have given you support. The benefits include deductions on part of your income and residential taxes up to a fixed maximum, as well as receiving unique gifts from the area.
※ Depending on the local government, you may not be able to receive thank you gifts.
The process for paying hometown tax is as follows:

  1. 1. Choose a local government to contribute to, then apply.
  2. 2. Receive a Certificate of Contribution Exemption (receipt) and thank you gift from the contributee.
  3. 3. File your tax return.
  4. 4. Receive an income tax refund and residential tax deduction.

※ The amount of the residential tax deduction depends on family makeup and annual income.
※ Filing a tax return is waived for those eligible for the One Stop Exemption System.
There is no fixed date for acceptance. Applications to make contributions are accepted all year round from January 1st to December 31st.
※ This excludes cases in which the local government has suspended receiving contributions for some reason.
Yes, you can. By completing the same process, you can receive a residential tax deduction and income tax refund based on the amount of your contribution every year.
※ Depending on the local government, thank you gifts or other benefits may only be sent out once per year. Please contact the local governments for details.
Yes, you can. There is no limit on the number of local governments you can contribute to. You can contribute any number of times, whether it is to prefectures, cities, towns, or villages. However, there is a limit to the amount that you can deduct depending on your income and other criteria.
Yes, you can. One feature of hometown tax is that you can contribute to local governments anywhere in Japan. You can contribute to anywhere you like, whether it is the place where you grew up, a town you remember fondly, or a place where you want to contribute to local revitalization.
It depends on the local government. Please contact the local government in your area for more information. Additionally, depending on the local government, you may not be able to receive a thank you gift.
Yes, they can. As long as you are paying income and residential taxes, even students and part-time workers can pay hometown tax. However, if your income does not meet the amount prescribed by the government, you will not be eligible for a deduction.Find out your deduction limit using the website’s simulation feature. Click here for the simulation!
Yes, you certainly can. Families with children eligible for tax deductions and married couples are also eligible for individual deductions.
There is no maximum amount. You can contribute as much as you can afford. However, the amount that you can deduct varies depending on your income, etc. Additionally, if the contribution is 2,000 JPY or less, it is not eligible for a deduction, as an out-of-pocket payment of at least 2,000 JPY is required. Calculations are based on your annual income from January 1st to December 31st of that year. Please note that while there is no limit on the amount of hometown tax payments, there is a limit on the amount of tax deductions.
No, it is not paid for each contribution, but is instead the amount to be paid out-of-pocket for all contributions in a one-year period.
Yes, there is. You can easily calculate the amount of the deduction with the simulation page on our website here. Click here for the simulation!
*The calculated amount is only an estimate.
Some local governments announce this on the local government website, etc. Please contact the local government you are contributing to.
Responses vary between local governments, but the certificate of contribution and thank you gift sent from the local government you contribute to will notify you that the process is completed.

The timing of the issuance of the certificate of contribution depends on the local government, so please contact the local government you contribute to if you have any inquiries.

Thank you gifts are generally delivered 2 to 4 weeks after payment is confirmed. However, please understand that additional time may be required for products that are only shipped in certain seasons or during the New Year period.
They may be provided by the contributee, so please contact the individual local governments.
Yes, you can. Please click on “Continue without registering” at the bottom of the Login window that appears when applying to contribute. You can complete the contribution process without registering as a member.
Yes, you can. However, note that some local governments do not accept credit card payments.
Accepted Credit Cards ー VISA/MasterCard/JCB/AMEX/Diners
Please contribute using a credit card in your own name. If the name of the contributor differs from that of the credit card holder, the Contribution Exemption application which is filed for the tax deduction will be invalid, and you may be unable to receive the deduction. To ensuree the name of the contributor and credit card holder are the same, or if there was a mistake, it is recommended that you first contact the local government your are donating to or the tax office.
Yes, you can. Please enter the name and address in the shipping address field or register them to your shipping address list on your My Page before applying.
You cannot cancel contributions or exchange thank you gifts. In the event of unavoidable circumstances, please consult with the local government you are contributing to.
Yes, an email confirming completion of your contribution application will be sent automatically to your registered email address. You may be unable to receive the email due to changing your email address or email settings, or it may be sent automatically to your junk mail folder. If you do not receive the automatically sent contribution application completion email, please contact us.
You can, but it is recommended that you each register with separate email addresses. Your member information will be printed on your certificate of contribution, so if you are registered for membership with the same email address, you will need to change your name and address each time. Additionally, the “Contribution History” on the member features page is kept under a single email address, so all contributors will be shown as a single person.
Yes, you can. Please use the “Check/Change Registration Information” field on your My Page.
It depends on the type of thank you gift and the time of your contribution application. Thank you gifts are generally delivered 2 to 4 weeks after payment is confirmed. However, please understand that additional time may be required for products that are only shipped in certain seasons or during the New Year period.
Some local governments do not send out additional thank you gifts after the second contribution in one calendar year. Please contact the local governments you contribute to.
They are classified as occasional income, but they are not subject to taxation if valued under 500,000 JPY.
*Rewards, lottery prizes, life insurance lump-sum payments, and accident insurance policy maturity repayments, etc. are also treated as income. Please exercise sufficient care.
Please see the National Tax Agency website for details on occasional income.
The date listed on the certificate of contribution sent to you is the “contribution day.” Near the end of the year, the contribution day may fall in the following year. Please keep this in mind if you are concerned about tax deductions.
A tax-income certificate is a document listing the amount of your income and the amount of taxes paid on it.
*If it is in the form of electronic data, please consult with you employer or the tax office with jurisdiction over the area where you live.
Hometown tax and year-end adjustments are unrelated.
To receive tax refunds and deductions, you must file a tax return or a One Stop Exemption application.
There have been two major changes.

  1. 1. The maximum residential tax deduction was raised from 10% to 20%.
  2. 2. The “One Stop Exemption System” was added.

*See details on tax reforms here.
([Overview] P6 [Details] P39, P40)
Yes, there is. Up to 20% of residential tax is deducted, minus the 2,000 JPY out-of-pocket payment when you apply to contribute.
Please refer the the following website for instructions on how to calculate tax deductions.

Ministry of Internal Affairs and Communications > Local Tax Bureau > About hometown tax and other contribution tax systems for personal residential tax.
Details here.
Ex. 1) For a 30,000 JPY donation, the deduction is 28,000 JPY
Ex. 2) For a 10,000 JPY donation, the deduction is 8,000 JPY

*This amount excludes the out-of-pocket payment of 2,000 JPY required when applying to contribute.

Please use our simulation feature for details.
Click here for the simulation.
Yes, hometown tax contributions are tax deductible. Hometown tax requires an out-of-pocket payment of 2,000 JPY to contribute, and has three main benefits:

  1. 1. Receive a residential tax deduction.
  2. 2. Receive unique local products from the contributee.
  3. 3. Support the local revitalization of the contributee

Aside from tax reduction, the greatest benefit is the ability to engage in philanthropy.
Yes, it is required. If you have not received or have lost your certificate of contribution, please contact the local government you are contributing to.
Tax returns are filed at your local tax office. For more information, click here.
In the typical year, you can file tax returns between mid-February and mid-March.
The exact schedule varies from year to year, so please consult the National Tax Agency website here.
Please consult with your local tax office or a tax accountant near you, or review the National Tax Agency website and documentation.
*See the National Tax Agency website for details.
A tax return is required for the tax deduction process. For those who do not prepare a tax return except for hometown tax contributions, we recommend the One Stop Exemption System.
*Note that there are certain conditions for applying to use the One Stop Exemption System.
If you have applied for the One Stop Exemption System and prepare your own tax return, the One Stop Exemption System will not be available to you.
Yes, you can. The methods for creating and printing PDFs depend on the type of device, so please confirm them before starting the process.
You cannot prepare a tax return outside of the usual period using a simple tax return.
If the submission deadline was no more than five years ago, it is possible to file a return by making a “request for correction,” and you may be able to receive the deduction for your contribution.
Please contact your nearest tax office for details.
In the following two cases, please follow these procedures.

  1. 1. The amount taxed was over-reported
    ー If the amount of taxes paid was too large, or the amount of net losses, etc. was too small, you can correct it.
  2. 2. The amount of taxes was under-reported after filing the return
    ー Please correct the amount by filing an “Amended Return.”

*Please see the National Tax Agency website for details.([Overview] P6 [Details] P39, P40)
You cannot prepare a tax return outside of the usual period using a simple tax return.
It is a system that allows salaried workers to complete the tax deduction process easily without preparing a tax return. When paying hometown tax, if you meet the requirements to use the One Stop Exemption System, you will not need a tax return, and the local government you contribute to will apply for the deduction for contributions on your behalf.
To use the One Stop Exemption System, you must send a One Stop Exemption Application to the local government you are contributing to by January 10th in the year after you contribute.
Please contact the local government you are contributing to.
Please contact the local government you are contributing to.

  1. 1. One Stop Exemption Application.
  2. 2. Proof of identity via My Number (your My Number and personal ID documentation).
You will need to prepare a tax return yourself. Additionally, even if you were unable to apply for the One Stop Exemption for only part of your contributions, please file a tax return reporting both those contributions and the contributions using the One-stop application.
Please contact the local government you are contributing to.

  1. • One Stop Exemption System
    ー Only residential tax is deducted. (There is no income tax refund.)
  2. • Filing a tax return yourself
    ー You will receive an income tax refund for the year you contributed, and your residential tax will be deducted in the following year.

*Generally speaking, the deduction amount is the same for either of the above cases. If you wish to know the exact difference in deductions, please ask your local tax office or a tax accountant.
The timing of the issuance of the certificate of contribution depends on the local government, so please contact the local government you are donating to if you are concerned.
Please contact the local government you are contributing to and ask if they can reissue lost certificates. Your certificate of contribution is a very important document. Please be careful to remember where you stored it.
It is required that you list the current address recorded in your certificate of residence on January 1st of the year after your contribution, and if you have moved, please ask the local government to which you are contributing to reissue your certificate of contribution with your current address. If you have already completed the One Stop Exemption application, you must report the changes, so please check with the local government you are donating to.
If your income falls below the amount prescribed by the government, you will not be eligible for the tax deduction. However, you will still be able to contribute.
Yes, it may be eligible in certain cases.
The maximum amount of the tax deductions and refunds through hometown tax are determined based on your income, and severance pay is included in this.
“Separate taxation” applies to income and residential tax on severance pay, so it is eligible for withholding. (It may not be eligible for some individuals due to the limit on the amount.)
Yes, it does. Depending on the income and age of individual family members, the maximum amount may be higher or lower.

Example: For a double income family (wage income of each is 1.41 million JPY or more), the maximum is higher than for a single income family (wage income of spouse is less than 1.41 million JPY). Conversely, the more children over the age of 16, the lower the maximum amount. (If a child is below the age of 16 on December 31st of the year you pay hometown tax, they are excluded from calculations.)

Please have exact knowledge of your family’s makeup, employment, and the ages of children if any to use hometown tax efficiently. Use our simulation tools for more details.
Yes, all income is applicable. Everything including your main job, secondary jobs, miscellaneous income, business income, and real estate income, etc. is subject to taxation.
The life insurance deduction applies, which reduces the maximum deduction for hometown tax. This is because it increases the amount of the income deduction, decreasing the total amount of income.
Residential tax is calculated based on your income for the previous year in the municipality where you live, so please ask the local government in your area.
You will receive the refund in approximately 4 to 6 weeks.
*Please see the following National Tax Agency website for details.
There are two following methods.

  1. 1. Directly deposited to your checking account
  2. 2. Pick it up at your local Japan Post Bank or post office

*Please see this page National Tax Agency website for details.
Residential tax deductions are deducted from residential taxes paid after June in the year following your contribution.