Izumisano City (Osaka Prefecture) is the municipality that receives the donation for this thank-you gift from the furusato nozei (hometown tax donation program), and the listing states that it is made in Izumisano City. The raw-material origin is not confirmed. The gift covered here is the osechi (traditional Japanese New Year’s food) “板前魂の伊勢,” a Japanese-Western three-tier box (6.5-sun, 31 dishes, serves 3). It comes already arranged and is delivered frozen. The listing says that delivery is on one of December 29, 30 or 31 with no choice of date or time, that payment must be completed by 23:59 on December 20 (Sunday), and that for delivery addresses in Hokkaido, Okinawa, the Izu Islands and Kagoshima Prefecture (Kagoshima District and Oshima District), applications close on December 17. Deadlines can change, so please check the listing before you apply. The features we could confirm on the listing are three: 31 Japanese and Western dishes already arranged, delivered frozen, and delivery within the year (December 29–31).
At a Glance
Key points
- A three-tier box of 31 Japanese and Western dishes, delivered already arranged. It has 9 dishes in the first tier, 12 in the second and 10 in the third, including 黒豆 (black soybeans) and 有頭海老の艶煮 (head-on shrimp simmered to a glaze), as well as 手羽元黒胡椒焼き (black-pepper grilled chicken drumettes) and ベーコンチーズオードブル (bacon and cheese hors d’oeuvre)
- Delivered frozen, on one of December 29, 30 or 31. You receive it within the year. The date and time cannot be specified, and parcel lockers and unattended drop-off (okihai) cannot be used
- Two deadlines. The listing says that payment must be completed by 23:59 on December 20 (Sunday), and that for delivery addresses in Hokkaido, Okinawa, the Izu Islands and Kagoshima Prefecture (Kagoshima District and Oshima District), applications close on December 17
- Rated 4.53 on Rakuten (1,223 reviews). Viewed October 19, 2026. This does not necessarily represent the product’s current condition
Watch out for
- Gift services such as noshi (gift wrapping label) and wrapping are not available. It is meant for delivery to your own home or a relative’s address
- It must be thawed before eating. The listing says about 24 to 36 hours in the refrigerator (the thawing guidance comes from an image on the product page)
Suits: People who want to receive an already arranged osechi for 3 within the year, and people who want Western dishes as well as Japanese ones
The features come from the Rakuten Furusato Nozei listing (viewed October 19, 2026). The rating is Rakuten’s display (viewed October 19, 2026) and does not necessarily represent the current condition of the product.
Basic Information
- Product name
- Osechi “板前魂の伊勢” Japanese-Western Three-Tier Box, 6.5-sun, 31 Dishes
- Donation recipient / provider
- Izumisano City, Osaka (Rakuten Furusato Nozei) / provider 株式会社ナカノモードエンタープライズ
- Amount
- Serves 3 · 31 dishes · three-tier box (6.5-sun)
- Options
- 1-set / 2-set (this article covers the contents of the 1-set)
- Storage
- Delivered frozen. The best-before date is January 15, 2027, if kept frozen
- Delivery
- One of December 29, 30 or 31 (date and time cannot be specified)
- Application deadline
- Payment by 23:59 on December 20 (Sunday). For some delivery addresses in Hokkaido, Okinawa, the Izu Islands and Kagoshima Prefecture, applications close on December 17
- Allergen labeling
- Egg, milk, wheat, shrimp, walnuts, salmon, mackerel, squid, beef, pork, chicken, gelatin, soybeans, sesame, apple
- Donation amount
- Varies by the set you choose. Check the listing
- Noshi / gifts
- Gift services such as noshi (gift wrapping label) and wrapping are not available
This list transcribes what is stated on the listing. However, the “not confirmed” labels and any notes we add are our own.
The listing does not state the ingredient names or additives. If you have allergies, be sure to ask the provider before you donate, or check the label on the product when it arrives (reference: Consumer Affairs Agency, Japan, “About Allergen Labeling”, accessed October 19, 2026).
See the transcribed details, sources and “not confirmed” items (17 items)
This list transcribes what is stated on the listing. However, the “not confirmed” labels and any notes we add are our own.
- Product name
- Osechi “板前魂の伊勢” Japanese-Western Three-Tier Box, 6.5-sun, 31 Dishes (Izumisano City, Osaka, Furusato Nozei)The product name shown on the Rakuten listing is a long string with many search terms. Only the product-name part is shown here.
- Amount
- Per set: a 6.5-sun three-tier box, 31 dishes, serves 3. The listing says the box measures 20.0 cm × 20.0 cm × 4.3 cm, is made of PS resin, and is packed in a furoshiki (traditional wrapping cloth). The total weight (g) is not confirmedSource: product description on the listing (viewed October 19, 2026)
- Dish list
- First tier (9 dishes): 味付子持イカ (seasoned squid with roe), にしん昆布巻 (herring wrapped in kelp), 手羽元黒胡椒焼き (black-pepper grilled chicken drumettes), 味付数の子 (seasoned herring roe), 有頭海老の艶煮 (head-on shrimp simmered to a glaze), 彩りマリネ (colorful marinade), たこの旨煮 (savory simmered octopus), ベーコンチーズオードブル (bacon and cheese hors d’oeuvre), 栗甘露煮 (sweet-simmered chestnuts)
Second tier (12 dishes): 黒糖黒酢の国産肉団子 (domestic meatballs with brown sugar and black vinegar), 寿高野豆腐 (freeze-dried tofu, koya-dofu), チキン三昧 (chicken medley), 味付信田巻 (seasoned shinoda-maki, a fried-tofu roll), さつまいも干支 (sweet potato; 干支 means the zodiac), 数の子と枝豆のサラダ (herring roe and edamame salad), 伊達巻 (datemaki, a rolled omelet), ドライ塩トマト (dried salted tomato), あんず甘露煮 (sweet-simmered apricots), 小鯛西京焼 (small sea bream grilled Saikyo-style), 花餅白梅 (flower mochi, white plum), 花餅紅梅 (flower mochi, red plum)
Third tier (10 dishes): 黒豆 (black soybeans), たたきごぼう (tataki burdock), 紅白なます (red-and-white namasu, a vinegared dish), 焼湯葉 (grilled yuba, tofu skin), 渋皮栗甘露煮 (sweet-simmered chestnuts with the inner skin), きんとん (kinton), まぐろ角煮の金胡麻和え (simmered diced tuna dressed with golden sesame), くるみ甘露煮 (sweet-simmered walnuts), 子持昆布山海和え (herring-roe kelp mixed with mountain and sea ingredients), ピリ辛中華くらげ (spicy Chinese-style jellyfish)Source: product description on the listing. The listing says the arrangement may differ slightly from the photo depending on sourcing and other circumstances - Options
- Three-tier box, serves 3 × 1 set / three-tier box, serves 3 × 2 sets (this article covers the contents of the 1-set)Source: amount field on the listing (viewed October 19, 2026)
- Donation amount
- Differs depending on the set you choose. The amount can change, so it is not given in this articleSource: selection field on the listing (viewed October 19, 2026)
- Storage method
- The delivery temperature is frozen. The storage temperature figure is not confirmedSource: product description on the listing
- Best-before date
- The listing states that it is January 15, 2027 (Friday) if kept frozenSource: product description and FAQ on the listing
- Thawing method
- The listing says to thaw it in the refrigerator (a guide of 5–7℃) for about 24 to 36 hours. If you are in a hurry, it says to separate the tiers, wrap each tier in plastic wrap, and thaw it in the refrigerator for about 8 to 10 hours. If it does not fit in the refrigerator, it says to leave it in the white cardboard box in a cool, dark place (a guide of 8–12℃) for about 12 to 20 hours. The listing also says that if the refrigerator or room temperature is too low, thawing may take longerSource: image of the thawing guidance on the listing (viewed October 19, 2026). This is what we read from the text in the image
- After opening
- The listing says to store it in the refrigerator after thawing and to eat it within about 2 daysSource: FAQ on the listing
- Raw-material origin
- A consolidated origin label was not found on the listing: not confirmed
- Place of processing
- Izumisano City. The listing says that cooking, arranging, wrapping, packing and shipping are done at an osechi-dedicated factory inside the city, in an area with a manufacturing licenseSource: the listing’s “reason it qualifies as a local product”
- Condition / how to eat (is heating needed?)
- It is an already arranged frozen osechi, and the listing has thawing guidance. Whether heating is needed is not confirmedSource: product description and thawing guidance on the listing
- Delivery
- Delivered frozen; parcel lockers and unattended drop-off (okihai) cannot be used. Delivery is not possible to remote islands (Tokyo: Aogashima, Toshima, Mikurajima, the Ogasawara Islands and Shikinejima; Okinawa Prefecture: Kitadaito Island and Minamidaito Island). The listing says that delivery information cannot be changed after the shipping label is issued, and that changes after shipment must be requested by the person themselves from the delivery companySource: notes on the listing
- Delivery timing
- One of December 29, 30 or 31, and the date and time cannot be specified. The listing says that year-end deliveries are congested and may be delayed by weather or road conditionsSource: notes and FAQ on the listing
- Manufacturer
- The listing says it is made in Izumisano City and the provider is 株式会社ナカノモードエンタープライズ. The manufacturer’s name and address are not confirmedSource: notes on the listing
- Noshi / gifts
- Gift services such as noshi (gift wrapping label) and wrapping are not available. No mention of a message card was foundSource: notes and FAQ on the listing
- Shop
- Izumisano City, Osaka (Rakuten Furusato Nozei)
Donation amounts may differ by listing site and by the set you choose, and may also change. Please check the current donation amount and application status at the link above.
What Public Reviews Say
We organized the product reviews on Rakuten Ichiba by viewpoint. The rating figures are as of the viewing date and change afterward. What follows is the trend within what we read and does not necessarily represent the product’s current condition.
| Site | Rating | Reviews | Viewed |
|---|---|---|---|
| Rakuten customer reviews (product page) | 4.53 / 5 | 1,223 | October 19, 2026 |
Rating breakdown: ★5 757 / ★4 378 / ★3 72 / ★2 6 / ★1 10 (Rakuten Ichiba display; viewed October 19, 2026)
Range read: the first 60 reviews in the default order (posted October 2024 to October 2026; latest October 2026), all 10 of the ★1 reviews (posted December 2022 to February 2026) and all 6 of the ★2 reviews (posted November 2022 to December 2025), 76 in total. We did not read the ★3 reviews. These are trends within what we read and may not reflect the product’s current condition.
The ★1 and ★2 reviews total 16, a small share compared with 1,223 overall. The counts below are approximate figures counted by reading the text, and do not include posts that are only about delivery or the store’s handling.
What Reviewers Praise
Taste impressions (about 23 of the standard 60)
About 23 of the first 60 reviews in the default order said it was delicious or that none of the dishes was a miss. Three of them said the seasoning is not too strong, or that it is refined.
The amount is just right (about 12)
About 12 reviews said the amount was just right or enough for two spouses, a family of three, a parent and children (four people) and so on. Some also wrote that it lasted through the first three days of the New Year (the poster’s own words).
Many dishes and varieties (about 8)
About 8 reviews said there are many dishes, or a rich variety with good colors.
Effort of thawing (about 5)
About 5 reviews said thawing was easy, or that being frozen was no problem. There are comments that putting it in the refrigerator made it ready to eat on New Year’s Day, and that two days was enough for thawing (the posters’ own words).
Source: Rakuten customer reviews (viewed October 19, 2026)
What Reviewers Note
The taste did not suit them (about 9 of all 16 ★1–★2 reviews)
About 9 of the 16 ★1–★2 reviews said it did not taste good or that the flavor was strong. Three were posted within the past two years. Among the standard 60, no one complained about the taste.
The amount is small (3)
3 reviews said the amount or size was less than expected. On the other hand, some posts called the amount just right, so impressions differ depending on the number of people and how it is eaten.
How to check: the amount is in the “Amount” row of “Basic Information” in this article.
The delivery date cannot be chosen; the address format (3 about the delivery date, 3 about the address)
3 reviews said the date cannot be chosen, or that arrival on the 31st is too late. 3 reviews also said the recipient’s address was written with the municipality’s name attached, and the delivery person was confused.
How to check: the delivery date and deadline are in the “Delivery” and “Application deadline” rows of “Basic Information” in this article.
Source: Rakuten customer reviews (viewed October 19, 2026)
Summary: Is This Thank-You Gift the One for You?
Why choose it: You want to receive an already arranged osechi for 3 within the year, and you want Western dishes as well as Japanese ones. If those two are your conditions, this is the thank-you gift (weak points: noshi and wrapping cannot be added, and the delivery date cannot be chosen from December 29–31).
- Delivered frozen on one of December 29, 30 or 31. Payment must be completed by 23:59 on December 20 (Sunday), and for delivery addresses in Hokkaido, Okinawa, the Izu Islands and Kagoshima Prefecture (Kagoshima District and Oshima District), applications close on December 17
- Delivered as 31 Japanese and Western dishes already arranged. Rakuten’s rating is 4.53 / 5 (1,223 reviews), and among the 76 reviews we read, many mentioned taste impressions (about 23 of the standard 60) and the amount being just right (about 12)
Other options: If you prefer osechi that arrives chilled, there is 紀文 Chilled Osechi Three-Tier Box “祝の幸” (serves 4–5, chilled; Rakuten rating 4.46, 350 reviews, as of September 21, 2026). It is also not a furusato nozei gift; it is a product applied for on Rakuten’s regular sales page. As another product from the same provider, there is 板前魂の望 (Japanese-style two-tier box, serves 2) (frozen; Rakuten rating 4.39, 851 reviews, as of September 21, 2026). This one is also not a furusato nozei gift; it is a product applied for on Rakuten’s regular sales page.
The basis for this section is the Rakuten Furusato Nozei listing and Rakuten customer reviews (viewed October 19, 2026). The review trends are within what we read and may not reflect the product’s current condition.
The page of the Ministry of Internal Affairs and Communications explains that the deduction is applied to the income tax of the year in which furusato nozei is made and to the resident tax of the following fiscal year (source: Ministry of Internal Affairs and Communications, “How Furusato Nozei Works: About Tax Deductions”, accessed October 19, 2026). The deduction amount and procedures differ from person to person, so please check with the Ministry, your local government, or the tax office.
Donation amounts, application status and shipping times change. This article’s information-as-of date is October 19, 2026. Please be sure to check the listing at the link before you donate.
This article contains affiliate links (advertising). Editorial Policy
This article organizes information published on the furusato nozei listing and review sites. Information on the thank-you gift such as the amount, storage method and ingredients may change. Please check the listing for the latest information.
Comments on taste or quality are summarized from third-party posts cited with their source, and are not Ochinity’s own evaluation. Our approach to writing articles is described in our Editorial Policy.
Information as of: October 19, 2026 / Sources: Rakuten Furusato Nozei “Izumisano City, Osaka” listing, Rakuten customer reviews, Consumer Affairs Agency, Japan “About Allergen Labeling,” Ministry of Internal Affairs and Communications “How Furusato Nozei Works: About Tax Deductions”

