About corporation (group) targeted for donation tax credit of municipal tax

With the 2008 tax reform, from the viewpoint of promoting private public interest activities and donation culture closely related to the local community, donations designated by prefectures or municipalities in the ordinance are subject to donation tax credit for personal residence tax. A system (outside site) that can be used has been established.

In order to receive designation as a donation subject to donation tax credit for personal municipal tax (hereinafter referred to as "donations subject to deduction"), corporations receiving donations or trustees of specific public interest trusts Must submit an application to the mayor.

・List of donations subject to donation tax credit for personal municipal tax designated by Yokohama City by ordinance (as of October 23, 2024) (PDF: 609KB)

※About donation targeted for donation tax credit of personal prefectural tax that Kanagawa appoints, "about donation tax credit of personal prefectural tax by rule of Kanagawa prefectural tax regulations" (outside site) (prefecture homepage Opens.)

Donations that are eligible for income tax donation deductions (PDF: 104KB) and are recognized to contribute to the improvement of citizen welfare, those that fall under any of the following requirements

1. Donations to corporations that have offices or offices in Yokohama City
2. Donations to corporations that do not have offices or offices in Yokohama City and do business related to their main purpose in Yokohama City
3. Money spent to be used as trust assets of specified public interest trusts

Please submit the necessary documents by mail to the address below according to the classification of the following applicants.

1.When it is corporation having office or establishment in Yokohama-shi

(1)Please submit the documents in (2) and (2).

(1)Style of Yokohama City
　　・Donation designation application for deduction (Part 1) description example (PDF: 802KB)
　　・Check sheet at the time of application for donation designation subject to deduction
　　※Please download from Yokohama-shi electronic application service. (External site)

(2)Other attached documents

1.Copy of articles of incorporation, contribution activities, rules and similar documents

2.Certificate of registration of a corporation (in principle, acquired within 3 months)

3.Business plan and income and expenditure budget (for the fiscal year to which the application is submitted)

4.Business report and financial statements (for the previous fiscal year)

5.Other documents that can be used for designation

2.When the company does not have an office or office in Yokohama City and is engaged in business related to the main purpose in Yokohama City

(1)Please submit the documents in (2) and (2).

(1)Style of Yokohama City
　　・Donation Designation Application for Deduction (Part 2)
　　・Check sheet at the time of application for donation designation subject to deduction
　　※Please download from Yokohama-shi electronic application service. (External site)

(2)Other attached documents

1.Copy of articles of incorporation, contribution activities, rules and similar documents

2.Certificate of registration of a corporation (in principle, acquired within 3 months)

3.Business plan and income and expenditure budget (for the fiscal year to which the application is submitted)

4.Business report and financial statements (for the previous fiscal year)

5.Other documents that will be helpful for designation (Please be sure to submit documents that clearly show that you are engaged in operations related to the main business in Yokohama City.)

3． When the trustee of a specified public interest trust applies

(1)Please submit the documents in (2) and (2).

(1)Style of Yokohama City
　　・Donation Designation Application for Deduction (Part 3)
　　※Please download from Yokohama-shi electronic application service. (External site)

(2)attached documents

1.Copy of documents pertaining to the certification of the competent minister

2.Trust act of Specified Public Interest Trusts

3.Certificate of entry of the trustee (in principle, acquired within 3 months)

4.Business plan and income and expenditure budget for specified public interest trusts (for the trust business year to which the application is submitted)

5.Business status report of specified public interest trusts and financial statements (for the previous fiscal year of trust)

6.Other documents that can be used for designation

※Donations received after January 1 of the year in which the application was submitted will be subject to donation tax credit.
　However, if the day on which the requirements as a deductible donation, such as being subject to income tax donation deduction is met after January 2, it will be
　Donations received after that date will be subject to deduction.

※We will notify you of the results of the examination at a later date.
　In addition, as a result of examination, we notify Yokohama city bulletin about donation that was decided to appoint.

[Submission / contact information for donation designation applications subject to deduction]

〒231-0005

6-50-10, Honcho, Naka-ku, Yokohama-shi 12th floor

Yokohama City Finance Bureau Chief Tax Department Taxation Section Planning Section

Phone number 045-671-2252

If there is any change in the application items at the time of designation, please submit the following documents (1) and (2) by mail to the following address.
In accordance with the expiration of the certification period as a certified non-profit organization (including special certified non-profit organization), it is necessary to submit the change of registration form if it is newly certified.

(1)Style of Yokohama City
　　・Change of designated donations subject to deduction registration form
　　・Change of donation designation items subject to deduction Check sheet for items that need to be submitted by registration form
　　※Please download from Yokohama-shi electronic application service. (External site)

(2)attached documents
　 Documents proving the change

[Change of donation designation items subject to deduction registration form submission address and contact information]

〒231-0005

6-50-10, Honcho, Naka-ku, Yokohama-shi 12th floor

Yokohama City Finance Bureau Chief Tax Department Taxation Section Planning Section

Phone number 045-671-2252

Please submit a report by mail to the address below for deductible donations received during the previous year by March 15 every year.
・Deductible Donation Receipt Report
※Please download from Yokohama-shi electronic application service. (External site)

[Contact to submit and contact information for donation receipt reports subject to deduction]

〒231-0005

6-50-10, Honcho, Naka-ku, Yokohama-shi 12th floor

Tax Division Taxation Section, Chief Tax Department, Yokohama City Finance Bureau

Phone number 045-671-2253