Furusato Nozei - Hometown Tax System

Terminology

• Salary income (給与収入, kyūyo shūnyū)
  • Salary income refers to the total gross income received from employment before deductions (such as social insurance or income tax).
• Employment income (給与所得, kyūyo shotoku)
  • Employment income is the amount after subtracting the employment income deduction from the salary income.
  • [Employment income] = [Salary income] - [Employment income deduction]
  • [給与所得] = [給与収入] - [給与所得控除額]
• Employment income deduction (給与所得控除額, kyūyo shotoku kōjogaku)
• fixed ceiling (控除限度額, kōjo gendogaku)
  • The fixed ceiling refers to the maximum deductible amount for donations made through the furusato nozei system.
• Withholding slip (源泉徴収票, gensen chōshūhyō)
  • The withholding slip is a document provided by employers that details an employee's income and the taxes withheld for the year.
• Gross amount (額面, gakumen)
  • The gross amount refers to the total income before any deductions such as taxes or social insurance contributions.

Useful websites

What Is Furusato Nozei? The Japanese Tax Benefit That Gets You Free Stuff - GaijinPot

ふるさと納税の限度額を計算！控除上限額シミュレーション | ふるさと納税サイト「ふるなび」

ふるさと納税における「年収」とは？正しい確認方法と控除額の調べ方を解説 ｜ ふるラボ

Related guides

• Introduction to the hometown tax one-stop special exception system and special application form
  • English overview of the hometown tax one-stop special exception system, including eligibility, benefits, and filing steps.
• ふるさと納税ワンストップ特例制度・特例申請書-入門ガイド
  • ふるさと納税ワンストップ特例制度の概要や申請手順をまとめたガイドです。