4-(4) Contributions to certified NPO corporations

We distribute handy explanation tools about the donation tax system.

※Download page of the tool (external site)

This section explains the current status of donations and procedures for deduction.

This is a tax answer for individuals who donate to a certified NPO.

This is a tax answer when a corporation donates to a certified NPO.

With the revision of the tax system in 2008, 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 that can be used has been created.

※About system that can be targeted for donation tax credit of personal residence tax (outside site)

In Yokohama-shi, corporation which appoints as donation targeted for donation tax credit of personal municipal tax can confirm on page of city tax.

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

In Kanagawa Prefecture, corporations that have been designated as donations subject to donation tax credit for personal prefectural tax can be found in the prefectural tax convenience book.

※Prefectural Tax Convenience Book (outside site)