The taxation system kind treatment of donation

As for the contribution to community chest society, corporation, individual become a target of preferential treatment in the taxation system together.

Contribution to "red feather community chest" is considered to be "designated donation" that the Minister of Finance appoints as donation with high public interest characteristics, emergency, and, in the case of corporation contribution, loss of money can count in particular the total amount of donation. (community chest society is one of a few groups targeted for designated donation).
In addition, contribution by individual can receive application of deductions from income or tax credit, too.

Request for receipt issuance of donation is this

Contribution by corporation

When corporation donates to community chest society, preferential treatment in Corporate Tax Law is established. The taxation system kind treatment to become application varies according to types of donation.

Type of donation Contents of the taxation system kind treatment Grounds laws and ordinances
Red feather community chest
(from October 1 to next year March 31)
The total amount loss of money inclusion ※1 Corporate Tax Law Article 37 Paragraph 3
1965 Ministry of Finance notification No. 154 No. 4
Ministry of Finance notification of every year degree
Donation except community chest ※3
(from April 1 to September 30. Or regardless of period donation with juhaishayubitei)
The total amount loss of money inclusion ※1 Corporate Tax Law Article 37 Paragraph 3
2 of 1965 Ministry of Finance notification No. 154 No. 4
Community Impact Fund Special loss of money inclusion ※2 Corporate Tax Law Article 37 Paragraph 4
borasapo (disaster volunteer, NPO activity support donation) Special loss of money inclusion ※2 Corporate Tax Law Article 37 Paragraph 4
Disaster contribution ※4 The total amount loss of money inclusion ※1 Corporate Tax Law Article 37 Paragraph 3

※The total amount of contribution amount of money that the corporation concerned expended from income becoming taxable of 1 total amount loss of money inclusion corporation is subtracted separately from frame of loss of money inclusion limit of general donation.
※From income becoming taxable of 2 special loss of money inclusion corporations, certain limit depending on sums such as capital of the corporation concerned, amount of money of income is counted in loss of money.
1/2 calculating formula (*6.25% of capital amount of money X 0.375%+ income amounts of money of corporation) X of special loss of money inclusion limit
※Donation for rebirth protection business to say to social work to say to 3 social welfare method Article 2 and rebirth protection business method Article 2. Examination by community chest society is necessary.
※We correspond to donation to 4 disaster contribution countries and local public entity. It is necessary that contribution distribution Committee to affect the disaster by administration of stricken area, community chest society concerned is set up.

Contribution by individual

When individual donates to community chest society, preferential treatment is established as "specific donation" in the income tax law. In addition, we become a target of personal inhabitants tax credit in Local Tax Law depending on type of donation.

Type of donation Contents of the taxation system kind treatment Grounds laws and ordinances
Contribution to community chest society Deductions from income ※5 or tax credit ※We choose 6 either (deductions from income) income tax law Article 78 Paragraph 2
(tax credit) 18 3 Paragraph 1 of Special Taxation Measures Law Article 41
Among the above, it is donation *3 except contribution to red feather community chest or community chest Donation tax credit of residence tax ※7 2 Paragraph 1 of Local Tax Law Article 37
17 first of Local Tax Law enforcement order Article 7
Disaster contribution ※8 Donation tax credit of residence tax 2 Paragraph 1 first of Local Tax Law Article 37

※Income becoming taxable of (from January to December) says that applicable sum is subtracted for the year of 5 deductions from income donors.
The amount of a tax = (income amount of money - income deduction) X tax rate
Income deduction = contribution amount of money (sum to assume 40% of annual income limit) -2,000 yen
※6 tax credit income amount of a tax which you should pay says that applicable amount of money is subtracted. But, as for the amount of a tax deduction, 25% of income amount of a tax for the year become limit.
The amount of a tax deduction = (contribution amount of money -2,000 yen targeted for tax credit) *40%
※Forehead of personal residence tax that should pay donation tax credit of 7 residence tax says that applicable amount of money is subtracted. In addition, it is necessary for personal residence tax that is local taxes unlike case of income tax that is national tax that there is address in the metropolis and districts where community chest society of contribution is located.
The amount of a tax deduction = {sum) -2,000 yen to assume 30% of contribution amount of money (annual income limit} *10%
※We correspond to donation to 8 disaster contribution countries and local public entity. It is necessary that contribution distribution Committee to affect the disaster by administration of stricken area, community chest society concerned is set up.
http://www.soumu.go.jp/main_content/000415155.pdf

Ministry of Finance, Ministry of Internal Affairs and Communications notification to affect the taxation system kind treatment of donation to red feather community chest

2019

Ministry of Finance notification No. 118 (September 30, 2019 date)
Ministry of Internal Affairs and Communications notification No. 187 (September 30, 2019 date)

2018

Ministry of Finance notification No. 251 (September 28, 2018 date)
Ministry of Internal Affairs and Communications notification No. 343 (September 28, 2018 date)

2017

Ministry of Finance notification No. 266 (September 29, 2017 date)
Ministry of Internal Affairs and Communications notification No. 323 (September 29, 2017 date)

Procedure for tax practice report, the handling of receipt

Method of procedure

When corporation which we contributed or individual performs tax practice report or final income tax return in tax office, it becomes necessary to attach exclusive receipt of published by community chest society.

In the case of contribution to disaster contribution

When account for exclusive use of reception desk of contribution is established in the case of contribution to disaster contribution, with having been transferred to the account, the contribution can do with proof documents to receive application of preferential treatment in the taxation system with reserve of transfer vote when we paid in stub (receipt) and bank transfer when we paid in postal transfer as what is finally contributed to country, local public entity is apparent.
In addition, account numbers printed by reserve of stub and transfer vote, please prepare for information that it is revealed that account which we transferred donation summary, donation prospectus, newspaper report, contribution including copying of homepage of donation group to is account for exclusive use of reception desk of contribution so that it confirms to be account for exclusive use of reception desk of donation group.

(reference) As for National Tax Agency homepage, final income tax return, it is making corner 

 

Request for receipt issuance of donation is this