If the donor is an individual

Income tax

The amount excluding 2,000 yen will be deducted from the income amount for donations up to 40% of the total income amount, excluding 2,000 yen will be deducted from the amount of income. Please file a final tax return at the tax office that has jurisdiction over your address with the "donation receipt" issued by the university during the final tax return period of the year following the donation.

Resident tax

Donations designated by prefectures and municipalities in the ordinance are subject to personal residence tax (prefecture and municipal inhabitant tax), and the donation amount up to 30% of the total income amount, etc. Personal residence tax is deducted.
Donations to the university are designated by the Yamaguchi Prefectural Ordinance and are subject to tax credits for personal prefectural tax.
Regarding the municipal tax in Yamaguchi Prefecture, the handling differs depending on the regulations of each municipality, so please contact the tax office of each municipality.
In addition, donation tax credit of resident tax can be applied by filing a final income tax return. If you want to receive only the donation tax credit for residence tax, please consult with the prefecture / municipality where you live.

If the donor is a corporation

Donations from corporations to the University are fully deductible under the Corporation Tax Law, and the donation amount will be deducted from the corporation's income.

Procedure for donation flow and tax incentives (donation deduction)

Please report to the tax office along with the "donation receipt" issued by the university during the tax return period. If you want to receive only resident tax deduction, please report to each municipality. In addition, the "donation receipt" will be sent as soon as the donation is confirmed.