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Tax System
In Japan, the tax incentives for charitable giving by corporations and individuals are favorably treated as follows.
In the case of corporate donations
The classification within the tax system which limits the amount of donations treated as financial expenses are classified into 3 levels according to the object of the allocated fund. The treatment of donations as financial expenses is applicable to corporation tax, corporation business tax, and corporation residential tax.
In the case of donations to the Community Chest, full amount to be treated as the financial expense.
In the case of individual donations
In the case of donations to the Community Chest,
donation deduction in the income tax =Amount donated-\2,000(limited to 40% of income)
Donation deduction in the residential tax = Amount donated-\5,000(limited to 30% of income)
