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Contribution method/contribution subtraction

Last update date June 1, 2019

Subtraction of contribution method and tax

Contribution method

You can be expected to pay donation to have you propose by payment notice or credit card.
We have you do final income tax return in tax office to receive subtraction of tax, or it is necessary to have you submit one stop special provision application.

※As "receipt" or "receipt of donations certificate" which we received when we donated is necessary for final income tax return, please keep carefully.

About subtraction of tax

※As for the contribution amount of money targeted for subtraction of income tax, 40% of gross income amounts of money are the upper limits.
※Income tax rate fluctuates according to yearly income between 0-45%.
※As for the contribution amount of money targeted for subtraction (for basics) of residence tax, 30% of gross income amounts of money are the upper limits.

Of the amount of residence tax income percent personal about remaining amount of money that deducted 2,000 yen from contribution amount of money about donation to Yokohama-shi almost put 20% together with income tax as limit, and can subtract the amount of money equivalency sum concerned. For more details, look at (the outside site) (Ministry of Internal Affairs and Communications homepage) about "subtraction of tax".
In addition, please inflect as you can estimate the amount of subtraction upper limit by the amount of a tax simulation.

※When you receive only donation tax credit of personal residence tax, please report residence tax to municipality to live.

About one stop exception system

About contribution after April 1, 2015, it is system that can receive subtraction of tax without as donor submitting "report exception application affecting donation tax credit" (we say "application" as follows.) to local public entity of contribution, performing final income tax return.
As for the target one stop exception system, it is person corresponding to the following requirements. We correspond to requirements, and person that application is hoped for, please submit application to contribution.

Final income tax return including only for earned income or residence tax which does not need report

Salaried employee and income to perform year-end tax adjustment in the office are limited to only pension anticipated that it is not necessary reporting final income tax return and residence tax to other than the report of donation subtraction with hometown tax including.
Even salaried employee includes medical expenses subtraction, and or independent businessman that it is necessary to perform final income tax return who in the first place must perform final income tax return are excluded.

Contribution that the number of contribution groups is within 5 groups to perform a year

It is limited to age that local public entity of contribution is anticipated including Yokohama-shi when it is within 5 groups contributing.
When, as a result, you donate to 6 groups or more local public entities in the same year and are going to receive contribution subtraction even if you have already submitted exception application, please report principle street final income tax return or residence tax about donation subtraction of all contribution.

Notice matter

◆When we perform final income tax return or residence tax report after having submitted application, there was not application of one stop exception and is handled as (invalidity). Therefore please report including donation subtraction of the contribution by all means concerned when the need of final income tax return including addition of subtraction such as medical expenses subtraction or residence tax report occurs even if application has been submitted.
◆When Address has change after having submitted exception application, please submit "report exception application matter change registration form concerned with donation tax credit" by January 10 of the next year when you donated.

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Finance Bureau Finance Department resources section

Telephone: 045-671-2183

Telephone: 045-671-2183

Fax: 045-664-7185

E-Mail address [email protected]

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