Furusato nozei (hometown tax donation) lets taxpayers in Japan donate to a municipality of their choice, receive a local "return gift," and deduct most of the donation from their income and resident taxes. Return gifts are usually food, but some now let you reserve whisky that is still maturing at a craft distillery.
This system is only relevant if you pay income or resident tax in Japan.
How it works
- Choose a distillery (municipality) and donate
- You receive an email explaining how to claim a digital whisky voucher (issued as an NFT, but claimed simply with a Google or LINE login)
- Wait while the spirit matures
- Redeem the voucher for your bottle
Distilleries available (October 2026)
| Distillery | Municipality | Return gift | Donation |
|---|---|---|---|
| Miyota Distillery | Miyota, Nagano | One share of a 2025 cask (700ml), aged 3 years | ¥80,000 |
| Hida-Takayama Distillery | Takayama, Gifu | One share of a 2025 cask (500ml) | ¥80,000 |
Details are as listed on the application pages in October 2026 and may change.
- Miyota Distillery: opened in 2023 by Totsuka Shuzo, a sake brewery founded in 1653, in a converted former agricultural co-op building at the foot of Mt. Asama, next to Karuizawa.
- Hida-Takayama Distillery: Gifu Prefecture's first whisky distillery, created by sake brewer Funasaka Shuzo in the gymnasium of the former Takane Elementary School, surrounded by 3,000m peaks.
Before you apply
- Deduction limit: donations above ¥2,000 are deductible only up to a limit set by your income and household. An ¥80,000 donation is only "¥2,000 out of pocket" if your limit is at least that high.
- One-stop exception: employees who don't file a tax return can skip filing if they donate to five municipalities or fewer and apply for the one-stop exception.
- Deadline: donations made by December 31 count for that year.
- Not an investment: the voucher is a return gift — choose it for the pleasure of waiting for your whisky, not for resale value. Applicants must be 20 or older.
Looking for Japanese whisky you can drink now? Browse our Japanese whiskies.