Tax Benefits

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Tax Benefits for Donors residing in Japan

Donations to Kobe University are eligible for tax benefits when you file a tax return.

As a result of Japan’s tax system reforms in the 2016 fiscal year, individuals can now choose to apply for a tax deduction in addition to the existing income deduction for donations. (However, tax credit is limited to donations to projects that support students who have difficulty in completing their studies due to financial reasons (Study Support Fund).)

If the donor is an individual

Income Tax Benefits

"Income deduction"

After the income deductions, the tax rate is multiplied to calculate the amount of income tax. If the donation amount is large compared to the amount of income, the tax reduction effect will be larger than the tax credit.
Total amount of donations for the year (Note 1) - 2,000 yen = Deduction for donations ⇒ Deduction from taxable income

Example: If the donation is 50,000 yen (for a person with an income of 7 million yen), the tax reduction will be approximately 11,000 yen.

(Note 1) If the total amount of your annual donation exceeds 40% of your annual gross income, the limit is the amount equivalent to 40%.

* When filing your tax return, you will need to submit a donation receipt.
(Purpose of donation i.e., The purpose of the donation is to support the project.)


"Tax credit"

Applicable only to donations for study support projects (i.e., Support program for students who have difficulty in studying due to financial reasons) (The donor can choose either income tax deduction or tax credit.)
(Total amount of donations for the year (Note 1) - 2,000 yen) x 40% = Deduction for donations (Note 2) => Deduction from income tax.

Example: Tax reduction for a donation of 50,000 yen: (50,000 yen (Note 1) - 2,000 yen) x 40% = 19,200 yen (Note 2)

(Note 1) If the total amount of your annual donation exceeds 40% of your annual gross income, the limit is the amount equivalent to 40%.

(Note 2) The amount of deduction for donations is limited to 25% of the amount of income tax.

When filing your tax return, you will need to submit a receipt for the donation to the School Education Support Project and a copy of the certificate for the tax credit.

Individual inhabitant tax incentives

Residents of prefectures and municipalities (Hyogo Prefecture, Osaka Prefecture, Kobe City, and Osaka City) that designate Kobe University as a corporation eligible for the deduction of donations by ordinance can receive a deduction for individual inhabitant tax. The maximum deduction rate is 10% for both prefectures and municipalities. Please refer to the Ministry of Internal Affairs and Communications website (Outline of the individual inhabitant tax donation taxation system) for detailed deduction rates.
※If you wish to receive only a deduction for donations for individual inhabitant tax purposes, please file a report with your local government.


We will send you a "Donation Receipt" after confirming your payment. Please keep the donation receipt in a safe place as it will be required for your tax return. (If you donate to the School Education Support Project, we will send you a receipt for your donation to this projectand a copy of the certificate for tax deduction purposes.)
Please note that if you pay by credit card after November, your receipt may be dated for the following year, in which case your donation deduction will also be for the following year.

If the donor is a corporation

The entire amount of the donation can be included in deductible expenses.

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