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About proof application of "corporation targeted for tax credit"

Last update date March 8, 2019

(1) Requirements of corporation targeted for tax credit

It is sought that we satisfy two next important matters so that social welfare corporation is recognized as "corporation (as follows "tax credit object corporation" and abbreviation) targeted for application of tax credit".
(requirements 1)

Satisfying "either in requirements of following two" in "the results judgment period" (note 1).
(1) "Age needs person who expended "donations 3,000 yen or more" more than 100 people on the average"
["modulus standard" of contribution (note 2)] (PDF: 338KB)
(2) Ratio of "donation income amount of money among current revenue amounts of money" is thing "a one-fifth" or more
["relative value standard" of contribution (note 2)] (PDF: 338KB)
(note 1) About "the results judgment period"
Specifically, until "the end day for fiscal year finished just before from day of start for the oldest fiscal year" in "each fiscal year finished within five years before the end day for fiscal year expired before application person on duty"
We say this.
But, in "the proof application accomplished between January 1, 2011 and December 31, 2013", it is admitted that we do "until the end day for fiscal year finished just before from day of start for the oldest fiscal year" as special handling with judgment period in "each fiscal year finished within two years before the end of day for fiscal year finished before application person on duty".
(note 2) About "modulus standard" of contribution and "relative value standard"
About all of "modulus standard" and "relative value standard", various conditions are set in the real judgment. About detailed contents, please confirm with linked pdf file separately by all means.

(requirements 2)Making "donor list" (sum of the location of full name of giver for each giver of donation that → corporation accepted concerned or name and the Address or office and the donation and documents which listed the acceptance date) of each fiscal year including day in the results judgment period, and saving this.
(2) Proof application documents of corporation targeted for tax credit

The following application documents are necessary to receive proof of corporation targeted for tax credit.
Application documents
■Proof application (PDF: 89KB) which affects tax credit
When we are going to receive proof of corporation targeted for tax credit, submission of this application is necessary.
In addition, <requirements 1> to be on this application means "relative value standard" with <requirements 2> in "modulus standard".
■Donation acceptance statement (PDF: 89KB)
In all application examples, there is need to have proof application attach.
■Check list (PDF: 101KB)
When they are going to receive "proof of corresponding to relative value standard", "donations among current revenue amounts of money, please calculate the ratio of income amount of money" in this check list.
■Fee (per one 300 yen)
■Other documents
As well as the documents mentioned above, we may demand submission of documents to become grounds of the items mentioned as needed.
■Documents which you should provide for main office
When social welfare corporation which received proof of corporation targeted for tax credit provides "documents to raise next" for main office, and there is request for reading, it is necessary "to let you read this" unless there is sufficient reason.
(1) "List which listed full name of officer and post" to prescribe "articles of association" to prescribe in social welfare method Article 31 Paragraph 1 in law Article 36 Paragraph 1 and documents (= business report, list of property, balance sheet and the income and expenditure check) of law Article 44 Paragraph 2
(2) Official regulations about payment of executive compensation or employee salary
(3) Documents which listed matter to establish in financing departmental order of the "matter about donation" others
(4) Documents which listed "contents of concrete business that was going to allot donation"
About proof application of "corporation targeted for tax credit", it is as follows.
(note)
Please consult on application beforehand. In addition, in other social welfare corporation, it is consultation counter Health and Social Welfare Bureau Audit and Inspection Division (the outside site) Child and Youth Bureau Audit and Inspection Division about "social welfare corporation performing only business in conjunction with child welfare".

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Child and Youth Bureau General Affairs Department Internal Auditing Section

Telephone: 045-671-4193

Telephone: 045-671-4193

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