Furusato Nozei: Mien tru One-Stop hay khai thue — chon cai nao

Quick answer (30 giay): Furusato nozei cho phep ban donate cho cac dia phuong (chinh quyen thi tran/thanh pho) o Nhat va nhan lai gan nhu toan bo (tru di 2.000 yen co dinh) duoi dang uu dai thue — nhung ban phai yeu cau phan uu dai do. Co hai cach. Che do mien tru One-Stop (wanstoppu tokurei) la loi di khong giay to: chi ap dung neu ban la nguoi lam cong an luong von khong can khai thue va ban donate cho tu 5 dia phuong tro xuong. Ban gui mot mau don ngan toi tung dia phuong truoc ngay 10 thang 1 nam sau, va toan bo uu dai se tru vao thue cu tru (juminzei) cua ban. Cach con lai la khai thue cuoi nam (kakutei shinkoku): dung khi ban donate cho 6 dia phuong tro len, hoac ban da phai khai thue vi ly do khac (khau tru chi phi y te, nam dau vay mua nha, thu nhap phu). Khi khai thue, mot phan uu dai tra ve duoi dang hoan thue thu nhap va phan con lai duoi dang tin dung thue cu tru. Tong tien bang nhau — chi khac giay to.

Disclaimer: Day la thong tin chung, khong phai tu van thue. Furusato nozei tuong tac voi tinh trang cu tru va tong thu nhap cua ban. Hay xac nhan truong hop cu the cua minh voi Co quan Thue Quoc gia (NTA / Kokuzeicho), van phong thue thanh pho cua ban, hoac mot chuyen vien thue co chung chi (zeirishi) truoc khi du a vao no.

Truoc tien, vi sao ban buoc phai chon

Khi ban thuc hien mot khoan donate furusato nozei, dia phuong se gui cho ban bien nhan quyen gop (kifukin juryosho) va thuong la mot mon qua (henreihin). Bien nhan do khong phai la phan uu dai thue. Uu dai chi xay ra khi ban bao cho he thong thue biet ve cac khoan donate cua minh qua mot trong hai kenh:

1. Che do mien tru One-Stop — mot mau don rieng cho moi dia phuong, khong khai thue.
2. Khai thue cuoi nam — ban liet ke tat ca khoan donate tren to khai thue nam.

Ban chon mot kenh duy nhat cho ca nam. Ban khong the lam nua nay nua kia: neu cuoi cung ban phai khai thue, moi mau don One-Stop ban da gui se tu dong bi huy, va ban phai khai lai tat ca cac khoan donate tren to khai (chi tiet ben duoi).

Che do mien tru One-Stop (wanstoppu tokurei)

Ai du dieu kien — hai dieu kien, bat buoc ca hai

Theo quy tac cua Soumusho (Bo Noi vu va Truyen thong), ban chi co the dung One-Stop neu ca hai deu dung:

• Ban la nguoi lam cong an luong von khong can khai thue (kakutei shinkoku no fuyo na kyuyo shotokusha). Day la nhan vien cong ty dien hinh ma thue duoc quyet toan qua dieu chinh cuoi nam (nenmatsu chosei).
• Ban donate cho tu 5 dia phuong tro xuong trong nam duong lich.

Vai cai bay nam trong quy tac "5 dia phuong" do:

Tinh huong	Tinh la
3 khoan donate rieng le cho cung mot dia phuong	1 dia phuong
Moi dia phuong 1 khoan, cho 5 dia phuong khac nhau	5 — van OK
Moi dia phuong 1 khoan, cho 6 dia phuong khac nhau	6 — khong duoc dung One-Stop, phai khai thue

Vay la 5 dia phuong, khong phai 5 khoan donate. Donate muoi lan cho mot dia phuong thi van on.

Ai KHONG du dieu kien (du chi ≤5 dia phuong)

Neu ban phai khai thue vi bat ky ly do nao khac, One-Stop khong con kha dung va ban khai furusato nozei tren to khai thue thay vao do. Cac nguyen nhan thuong gap:

• Yeu cau khau tru chi phi y te (iryohi kojo).
• Nam dau tien cua tin dung thue vay mua nha (jutaku loan kojo) — nam thu nhat phai khai thue.
• Luong nam tren 20 trieu yen, hoac thu nhap phu buoc phai khai.
• Ban la chu kinh doanh ca the / freelancer von van khai thue.

Cach va thoi han nop

Voi moi dia phuong ban da donate, ban gui mau don dang ky One-Stop (wanstoppu tokurei shinseisho) cung giay to tuy than. Cac dia phuong thuong dinh kem mau don voi bien nhan, hoac ban co the nop truc tuyen qua ung dung Jichitai Mado / e-application ma nhieu portal hien da ho tro.

• Han chot: don phai den noi moi dia phuong truoc ngay 10 thang 1 cua nam sau khi donate (quy tac ghi yokunen 1-gatsu 10-ka hitchaku — "phai den noi truoc 10/1", khong chi la dong dau buu dien).
• Donate vao thang 12 thi ban chi co vai ngay de kip nop mau don — dung de tre.
• Neu ngay 10 thang 1 roi vao cuoi tuan hoac ngay le, mot so dia phuong ap dung quy tac han nop thue dia phuong va chap nhan ngay lam viec ke tiep, nhung dung trong cay vao do — hay coi 10/1 la han cung. (Hay xac nhan ngay chinh xac voi tung dia phuong trong nam tuong ung.)

Khau tru hien ra o dau

Voi One-Stop khong co hoan thue thu nhap. Thay vao do, toan bo uu dai — ca phan ban thuong nhan tu thue thu nhap cong phan thue cu tru — duoc gop chung vao thue cu tru cho nam tai chinh ke tiep. Ban se thay no nhu mot khoan giam tren thong bao quyet dinh thue cu tru (juminzei kettei tsuchisho), to giay ma chu lao dong dua cho ban (hoac thanh pho gui) vao khoang thang 5–6. Tong tien nhan lai bang voi khi khai thue; chi la no doi het vao thue cu tru.

Khai thue cuoi nam (kakutei shinkoku)

Khi nao ban phai (hoac nen) khai thue thay vao do

Dung loi khai thue neu bat ky dieu nao dung:

• Ban donate cho 6 dia phuong tro len.
• Ban da phai khai thue vi ly do khac (y te, nam dau vay mua nha, thu nhap phu, luong cao).
• Ban lo han 10/1 cua One-Stop — khai thue la loi cuu van.
• Mot mau don One-Stop bi tu choi hoac ban don gian thich mot to khai gop chung.

Khau tru duoc tach the nao khi khai thue

Theo huong dan cua NTA (No.1155), furusato nozei duoc xu ly nhu mot khau tru quyen gop (kifukin kojo). Khi ban khai:

• Thue thu nhap: (tong donate − 2.000 yen) duoc lay lam khau tru thu nhap; muc hoan thue phu thuoc vao thue suat bien cua ban. Khoan nay thuong ve duoi dang hoan tien vao tai khoan ngan hang vai tuan sau khi khai.
• Thue cu tru: phan con lai duoc ap dung nhu mot tin dung tru vao thue cu tru cua nam tai chinh ke tiep (mot phan "co ban" 10% cong mot phan "dac biet"), the hien tren chinh thong bao thue cu tru thang 5–6.

Vay khai thue cho ban hai diem cham (hoan thue thu nhap ngay bay gio + thue cu tru thap hon ve sau), con One-Stop cho ban mot (tat ca vao thue cu tru). Con so cuoi cung duoc thiet ke sao cho bang nhau.

Han chot cho viec khai thue

• Cua so khai chinh cho thu nhap FY2025 la tu 16 thang 2 den 16 thang 3 nam 2026 (giai doan thuong le; ngay co the doi tung nam).
• Vi furusato nozei la dang khai de hoan thue (kanpu shinkoku), thuc te ban co the khai tu ngay 1 thang 1 va, neu lo mot nam truoc, thong thuong ban co toi 5 nam de khai truy linh.

Mot khi ban nop to khai thue co bao gom furusato nozei cua nam do, tat ca mau don One-Stop ban da gui cho nam do se vo hieu. Ban phai liet ke moi khoan donate tren to khai, ke ca nhung khoan da One-Stop — neu khong, phan khau tru do se don gian bi mat.

Bang quyet dinh nhanh

Tinh huong cua ban	Dung cai nay
Nhan vien cong ty, ≤5 dia phuong, khong co ly do khac phai khai	One-Stop (gui mau don truoc 10/1)
Donate cho 6 dia phuong tro len	Khai thue
Yeu cau khau tru y te hoac tin dung vay nha nam dau	Khai thue (khai furusato luon o do)
Freelancer / chu kinh doanh ca the von van khai	Khai thue
Lo han 10/1 cua One-Stop	Khai thue (loi cuu van)

Luu y dac biet cho nguoi nuoc ngoai song tai Nhat

Furusato nozei khong lien quan den quoc tich — no lien quan den cu tru thue va moc ngay 1 thang 1. Vai diem dac biet quan trong neu ban la nguoi nuoc ngoai song o Nhat:

• Ban phai la nguoi cu tru thue tai Nhat co thu nhap chiu thue o day. Neu ban dong thue thu nhap va thue cu tru cua Nhat, ban co the dung furusato nozei nhu bat ky ai khac — danh muc qua va cac quy tac la giong het nhau.
• Mau don One-Stop bang tieng Nhat va hoi ten, dia chi, va My Number (kojin bango) cua ban. Nop truc tuyen qua ung dung Jichitai Mado co the de hon gui giay.
• Thue cu tru duoc quyet dinh theo noi ban song vao ngay 1 thang 1. Day la cai bay lon nhat doi voi nhung nguoi roi khoi Nhat.

Roi Nhat giua nam — doc ky doan nay

Khau tru chi hoat dong neu ban thuc su no khoan thue ma no bu tru. Hai kich ban:

• Ban donate trong nam 2026 roi roi Nhat truoc cuoi 2026 (nen ban la nguoi khong cu tru vao ngay 1 thang 1 nam 2027): ban se khong no thue cu tru FY2027 — va khi khong co thue cu tru de giam, phan khau tru cu tru cua ban bien mat. One-Stop, von dua tat ca vao thue cu tru, trong truong hop nay se cho ban khong gi ca. Ban van co the lay lai phan thue thu nhap bang cach khai thue cuoi nam truoc khi di (thuong qua mot dai dien nop thue, nozei kanrinin). Vi vay, donate vao dung nam ban roi Nhat thuong khong dang tru khi ban khai thue.
• Ban donate mot nam va roi Nhat nam sau: ban da la nguoi cu tru vao ngay 1 thang 1 lien quan, nen tin dung thue cu tru van ap dung binh thuong.

Neu ban co the se roi Nhat, hay trao doi voi van phong thue thanh pho cua ban va can nhac chi dinh mot dai dien nop thue truoc khi di. Dung gia dinh gi ve ngay thang cua chinh ban ma chua xac nhan.

Thay doi quy tac 2025: khong con "diem" portal cho khoan donate

Mot thay doi lon co hieu luc tu ngay 1 thang 10 nam 2025. Theo mot thong bao 2024 cua Soumusho, cac trang portal furusato nozei khong con duoc tang ban "diem" thanh vien cua trang (diem khuyen mai ma portal von chong them len mon qua) de keu goi quyen gop. Tac dong thuc te:

• Cac chuong trinh diem portal gan voi khoan donate da ket thuc. Tren Rakuten Furusato Nozei chang han, ben van hanh thong bao rang diem donate chi duoc cap cho cac khoan donate hoan tat truoc ngay 30 thang 9 nam 2025.
• Diem thanh toan thong thuong khong bi cam. "Diem phat sinh tu mot giao dich thuong mai binh thuong" — vi du diem the tin dung tieu chuan ban nhan duoc tren bat ky giao dich mua nao — duoc loai tru ro rang khoi lenh cam va van ap dung.
• Co che thue khong doi. Muc san 2.000 yen, khoan khau tru, va lua chon One-Stop hay khai thue deu hoat dong y nhu truoc. Thay doi chi go bo phan diem portal them nhu mot mon hap dan.

Neu mot trang hom nay van quang cao "diem furusato" lon, hay doc ky dieu khoan nho va xac nhan voi thong bao hien hanh cua chinh portal do.

Donate o dau

Cac portal lon gom Rakuten Furusato Nozei va Amazon Furusato Nozei, ben canh cac trang doc lap quy mo lon. Chung liet ke cung cac dia phuong va mon qua; hay chon theo do tien dung va tai khoan ban da co.

Nguon / cap nhat lan cuoi

Cap nhat lan cuoi 2026-06-25. Nguon chinh: cac trang thu tuc va khau tru thue furusato nozei cua Soumusho (Bo Noi vu va Truyen thong); Co quan Thue Quoc gia (NTA / Kokuzeicho) "No.1155 Furusato Nozei" va quy dinh dac biet ve khai furusato nam Reiwa-7. Lenh cam diem portal dua tren thong bao 2024 cua Soumusho (hieu luc 1/10/2025) va thong bao quy tac diem cua chinh Rakuten Furusato Nozei. Cac han chot va cach xu ly khi roi Nhat la nhung diem nhay cam ve thoi gian — hay xac nhan ngay thang cua nam hien tai va tinh trang cu tru cua ban voi NTA hoac van phong thue thanh pho truoc khi hanh dong.