The total amount loss of money inclusion is possible as "designated donation" of Ministry of Finance!
Contribution (period until the end of January) to ... "caring support national campaign under red feather new model corona infection"

On June 19, 2020 "let's support person supporting! Contribution to caring support whole country campaign under red feather new model corona infection was "designated donation" of Ministry of Finance (Ministry of Finance notification No. 152).

In this way, of "count the total amount loss of money" as preferential treatment of corporation tax when have donate to the campaign during period of "from June 19, 2020 to January 31, 2021" when Ministry of Finance appoints become a target (Corporate Tax Law Article 37 Paragraph 3 No. 2).
Please examine contribution at this opportunity.

※The designated corporation contribution mentioned above out of the period is object of "special loss of money inclusion" as before.
 In addition, in the case of personal income tax, we can choose either of "deductions from income" or "tax credit" regardless of period.

◆What is "designated donation?"
 About donation that Ministry of Finance appointed in particular, marked preferential treatment is applied in Corporate Tax Law called "the total amount loss of money inclusion" saying that the emergency and public interest characteristics are high.
 Other than this national campaign, community chest of ... is one of the designated donations every year in October, too.

◆[in the case of corporation contribution] Difference of "the total amount loss of money inclusion" and "special loss of money inclusion"
About general donation, there is loss of money inclusion limit calculated by capital and income amount of money of corporation and comes by loss of money inclusion only within the limit.
However, there is not loss of money inclusion limit and, in the case of "designated donation", is counted loss of money the total amount of the donation.
On the other hand, in the case of loss of money inclusion (contribution to the specific public interest increase corporation), it becomes special loss of money inclusion limit = (*6.25% of capital *0.375% + income amounts of money) X 0.5 especially and includes thing beyond limit in general contribution amount of money.
※When we report all to tax office, receipt is necessary.

◆[in the case of personal contribution] Difference between deductions from income and tax credit 
・When 20% of income tax rates perform contribution of 10,000 yen a year
<deductions from income>
(10,000 yen - 2,000 yen) *20% = 1,600 yen (sum to return as the amount of return at hand)
<tax credit>
(10,000 yen - 2,000 yen) *40% = 3,200 yen (sum to return as the amount of return at hand)
※Receipt and final income tax return are necessary, and the amount of return includes all the upper limit.

◆Reference: National Tax Agency homepage