If the donor is an individual

Income tax

For donations up to 40% of gross income, etc., the amount excluding 2,000 yen will be deducted from the income amount (in accordance with Article 78, Paragraph 2, Item 2 of the Income Tax Law, donations to OIST will be subject to "donation deduction").
Please file a final tax return at the tax office in charge of your address with a "donation receipt" issued by OIST during the final tax return period of the year following your donation.

Resident tax

Donations designated by prefectures and municipalities in the ordinance are subject to personal residence tax (prefecture and municipal tax), and the donation amount up to 30% of the total income, etc. The personal residence tax will be deducted.
Donations to Gifu University are designated by the Yamaguchi Prefecture Ordinance and are subject to tax credit for personal prefectural tax.
Regarding municipal inhabitant tax in Yamaguchi Prefecture, the handling differs depending on the ordinance of each municipality, so please contact the tax department of each municipality.
In addition, donation tax credit for 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 OIST are subject to full deduction under the Corporation Tax Law, and the donation amount is deducted from the income of the corporation.

Procedures for receiving donation flow and preferential tax treatment (donation deduction)

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