MENUTax incentives
Donations to Tokyo University of Marine Science and Technology are tax-deductible.Attach the donation receipt, which will be sent to you at a later date, to the final tax return and submit it to the tax office with jurisdiction.
Tax incentives for individual donations
income tax
There are two types of systems, "income deduction" and "tax credit", and "tax credit" can be selected only for donations to the target support project (study support project / research support project).
Income deduction
The amount obtained by subtracting 40 yen from the donation amount (up to 2,000% of the total income amount for the year) can be deducted from the income amount for the year.
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| Reference 1 [Income tax/income deduction] Trial balance table for tax reduction according to taxable income and donation amount |
Tax credit
*Limited to donations to eligible support projects. (Please choose either "tax credit" or "income deduction", which is advantageous.)
A certain percentage of the donation amount (up to 40% of the total income amount of the year, etc.) regardless of the tax rateYou can deduct it directly from your income tax.
In the case of final income tax return, presentation of donation receipt and "certificate (copy) pertaining to tax credit" is necessary. A copy of the tax credit certificate will be sent together with the donation receipt.
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Projects Eligible for “Tax Credit” |
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| From January 4 Research Support Project (Research Support Fund) |
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Individual inhabitant tax
About donation tax credit of individual inhabitant tax
As of January XNUMXst of the year following the donation, if Tokyo University of Marine Science and Technology is designated as a corporation subject to deduction for donations by ordinance in the prefecture or municipality where you live, you will receive a tax credit for donations from the individual inhabitant tax amount. can do. (Tokyo, Minato Ward)
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In the case of final income tax return, it is subtracted from inhabitant tax of the next fiscal year by declaring donation tax credit of inhabitant tax together.
If you do not file a final income tax return and only receive a resident tax exemption, please report it to the local government where you live as of January XNUMX of the following year after your donation.
*Eligibility for individual inhabitant tax donation tax credits is determined by local ordinances. For ordinances other than (Tokyo, Minato Ward), please contact the tax department of the local government directly.
Tax incentives for corporate donations
According to Article 37, Paragraph 3, Item 2 of the Corporation Tax Law, the entire amount of the donation can be deductible.
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Please refer to the following website for details of the donation tax system. |
