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Salaried employees and self-employed individuals investing in real estate (especially one-room mansion / small apartment investments) whose real income situation isn’t captured by generic furusato nozei calculators, including foreign investors based in Japan.
Your input is calculated entirely on your device and is never sent externally or stored — this tool is designed not to save calculation results.
A. Offsetting your real estate loss against your salary income (loss aggregation) lowers your taxable income, which in turn lowers your furusato nozei donation limit. Generic calculators only account for salary income, so donating at the old amount after starting real estate investment can result in an out-of-pocket cost.
A. You still can — your limit simply changes because your taxable income and resident tax change. It’s not that you "can’t," it’s that the limit is different. This tool calculates the correct limit after that loss is applied.
A. Under Japan’s special tax measures law (措置法41条の4), the portion of loan interest attributable to land acquisition is excluded from loss aggregation, even though it’s still a deductible real estate expense. This tool applies that exclusion so your limit reflects reality more accurately than a generic calculator.
A. Yes, potentially. The mortgage tax credit is a direct credit against income/resident tax, while furusato nozei reduces resident tax through a donation deduction. Together they can cause "waste" — mortgage credit that goes unused because it exceeds what can be deducted from resident tax. This tool calculates that net effect.
A. Yes. The limit is based on your resident tax, and filing under separate taxation adds 5% of that stock income to it. If you leave it inside a withholding-type specific account and do not file, your resident tax does not change, so the limit does not rise at all no matter how much you gained.
A. Your tax itself does not increase. Withholding in a specific account and separate taxation both apply 20.315%, so filing under separate taxation leaves income tax and resident tax unchanged and only raises your furusato nozei limit. What does change is your total income, which affects national health insurance premiums (set by last year’s income), spouse and dependant thresholds, nursery fees and high-cost medical care caps. Employer health insurance premiums are set by standard monthly remuneration and do not rise.
A. Looking only at the furusato nozei limit, aggregate taxation gives the larger figure: resident tax is 10% less the 2.8% dividend credit, an effective 7.2% against separate taxation’s 5%. But aggregate taxation is progressive, so income tax rises with your taxable income. Lower incomes tend to favour aggregate taxation and higher incomes separate taxation, which is why this tool shows the limit and the tax for all three methods side by side. Note that since FY2024 assessments you can no longer choose different methods for income tax and resident tax.
A. Most simulators assume salary income only. This one is built specifically for real estate investors and accounts for loss aggregation, the land loan interest exclusion, and mortgage credit interference together — an investment property tax shelter calculation generic tools don’t handle.
A. No. If you have real estate income you are required to file a tax return, so the One-Stop Exception can’t be used. Your furusato nozei donations must be declared as a donation deduction on your tax return instead.
A. Yes, it’s free and no sign-up is required.