Rakuten Furusato Nozei is a service within Japan's Rakuten marketplace for finding municipalities and local thank-you gifts and applying to make hometown tax donations. Users can browse by municipality, region, donation amount, gift category such as food, appliances, daily goods, travel vouchers, and tickets, as well as rankings and featured collections. The site lists municipal gifts, crowdfunding for local projects, and donation pages supporting areas affected by disasters. A simulator estimates a donation limit, while guides explain the program and application procedures and provide information about donation records and next steps. It is a portal for municipal donations, regional gifts, and community support initiatives, distinct from ordinary Rakuten shops that sell products at regular retail prices.