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

When we receive designation of Motoichi as donation targeted for donation tax credit, application is necessary

Last update date May 26, 2020

System (the outside site) that donation tax credit of individual residence tax could intend for about donation that the metropolis and districts or municipality appointed in the regulations was founded by point of view that planned the private public interest activity coherent to area and promotion of contribution culture by the taxation system revision in 2008.

It is necessary for trustee of corporations receiving donation or specific charitable trust to have you submit application to the mayor to receive designation as donation (called "donation targeted for subtraction" as follows.) targeted for donation tax credit of personal municipal tax.

※About contribution targeted for donation tax credit of personal prefectural tax which Kanagawa appoints, please see (the outside site) (prefectural homepage opens.) about "donation tax credit of personal prefectural tax by regulations of the Kanagawa prefectural tax regulations".

Requirements to receive designation

It is targeted for application of donation subtraction of income tax (PDF: 104KB) and becomes and, in donations admitted that we contribute to increase of the citizen's welfare, corresponds to either of the next requirements

  1. Donation to corporations having office or office in Yokohama-shi
  2. Donation to working corporations in conjunction with purpose that does not have office or office in Yokohama-shi, and is main in Yokohama-shi
  3. Trust estate of specific charitable trust and money that we expended to do

Procedure to receive designation

Depending on division of the next applicant, please submit necessary documents by bringing or mail.

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

(1)And please submit documents of (2).

(1)Donation-designated application (1) which is targeted for subtraction (word: 34KB) mention example (PDF: 561KB)
※Please be careful about push lapse of memory of representative mark.

(2)Attached documents

1.Copy of documents which are similar to articles of association, endowment, these terms or other

2.Entry certificate (thing which, as a general rule, acquired within three months) of corporation

3.Business plan and cash budget book (thing of fiscal year when day to submit application belongs)

4.Business report and the income and expenditure financial statements (thing of pre-fiscal year)

5.Other documents which serve as a reference on appointing

6.Donation-designated application check sheet targeted for subtraction (word: 19KB)


2.When it is working corporations in conjunction with purpose that is main in Yokohama-shi without having office or office in Yokohama-shi
(1)And please submit documents of (2).

(1)Donation-designated application (2) which is targeted for subtraction (word: 33KB)
※Please be careful about push lapse of memory of representative mark.

(2)Attached documents

1.Copy of documents which are similar to articles of association, endowment, these terms or other

2.Entry certificate (thing which, as a general rule, acquired within three months) of corporation

3.Business plan and cash budget book (thing of fiscal year when day to submit application belongs)

4.Business report and the income and expenditure financial statements (thing of pre-fiscal year)

5.Other documents (please submit documents understanding that we work clearly in conjunction with main duties by all means in Yokohama-shi.) which serve as a reference on appointing

6.Donation-designated application check sheet targeted for subtraction (word: 19KB)


3. When trustee of specific charitable trust applies
(1)And please submit documents of (2).

(1)Donation-designated application (3) which is targeted for subtraction (word: 41KB)
※Please be careful about push lapse of memory of representative mark.

(2)Attached documents

1.Copy of documents affecting authorization of minister

2.Trust act of specific charitable trust

3.Entry certificate (thing which, as a general rule, acquired within three months) of trustee

4.Business plan of specific charitable trust and cash budget book (thing of the trust desk work year when day to submit application belongs)

5.Business situation report of specific charitable trust and the income and expenditure financial statements (thing of the previous trust desk work year)

6.Other documents which serve as a reference on appointing


[submission, reference]

〒231-0005

The twelfth floor of 6-50-10, Honcho, Naka-ku, Yokohama-shi

Person in charge of Yokohama-shi finance Leading court lady tax part taxation system section plan

Phone number 045-671-2252

About procedures after having received designation

1. Donation that we received after January 1 of age to belong of day when we submitted application becomes a target of donation tax credit. But donation that we received afterward on that day becomes a target of subtraction when day when we would meet requirements as donation targeted for subtraction including becoming a target of donation subtraction of income tax is on after January 2.
※We will notify of examination result later. In addition, as a result of examination, we notify to Yokohama city bulletin about donation that we would appoint.

2. Please submit report about donations that you received by the end of the previous year by March 15 every year.
Receipt of donations report (word: 22KB) targeted for subtraction

[submission of receipt of donations report targeted for subtraction, reference]

〒231-0005

The twelfth floor of 6-50-10, Honcho, Naka-ku, Yokohama-shi

Yokohama-shi finance Leading court lady tax part Tax Division taxation charge

Phone number 045-671-2253


3. When there is change in application matters, please submit documents of next (1) and (2).
When we receive authorization some other time, submission of change registration form is necessary with the expiration during authorized period as authorized non profit organization (including exception authorization).

(1)Donation designated matters change registration form (word: 32KB) which is targeted for subtraction
※Please be careful about push lapse of memory of representative mark.

(2)Attached documents
1.Documents which prove that we changed
2.Check sheet of subtraction object donation designated matters notification of change busiest time (word: 20KB)

[submission of donation designated matters change registration form targeted for subtraction, reference]

〒231-0005

The twelfth floor of 6-50-10, Honcho, Naka-ku, Yokohama-shi

Person in charge of Yokohama-shi finance Leading court lady tax part taxation system section plan

Phone number 045-671-2252

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