The “One-Stop Special System” (ワンストップ特例制度) allows salaried employees to claim 故鄉稅 deductions without filing a tax return. We explain the eligibility terms, document requirements, and critical filing deadlines.
Who Can Use the One-Stop System?
- Salaried Workers Not Required to File Returns: If you must file a tax return for medical deductions or your first year of a mortgage, you cannot use this system.
- Donated to “5 or Fewer Municipalities”: Donating to 6 or more cities forces you to file a tax return (multiple donations to the same city count as one).
Document Checklist
- One-Stop Special Application Form: Mailed by the recipient city or downloaded online.
- Copy of Identity Documents: Photocopies of both sides of your My Number Card (or driver’s license + notification card).
Crucial Reminders
- Deadline is January 10th (Strict): Documents must arrive at the municipal office by Jan 10 of the following year. Missing this forces you to file a tax return.
- Utilize Online Filing Apps: Many cities 支援 online filings via apps like “IAM,” using your phone to scan your My Number Card, avoiding mail delays.