[summary of tax credit system]
* When individual expends donation to social welfare corporation which met constant requirements, we can receive application of tax credit system by the following expression about the donation concerned.   

(donation -2000 yen targeted for tax credit) sum that is targeted for *40% = subtraction

※1 "tax credit object donation" is contribution amount of money to corporation targeted for tax credit. In addition, it is donation that sum equivalent to 40% is targeted for tax credit when the donation expense exceeds amount of money equivalent to 40% of gross income amounts of money.
※2 deductions assume 25% of income amount of a tax limit.

[requirements of corporation targeted for tax credit]
(1) Satisfying either in two following requirements in the results judgment period.
<requirements 1> Age needs person who expended donations more than 3,000 yen more than 100 people on the average.
<requirements 2> Ratios of donation income amount of money among current revenue amounts of money being more than a one-fifth.

※About requirements 1, in less than 5,000 people and the corporation within 100 million yen for social work the total of the amount of of expense to be concerned with, there is requirements relaxation the total number of capacity such as specific schools. (the details, please confirm guides of the following (4) application.)
(2) Offer for reading unless there is sufficient reason when we leave articles of association, officer list unredeemed in main office, and there is request of reading.
(3) Making donor list, and saving this

[application of proof of being corporation targeted for tax credit]
* Corporation which is going to receive proof of corporation targeted for tax credit attaches the following documents depending on the requirements mentioned above each, and please apply to the welfare Facility Planning Division. In addition, we may demand submission of documents to become grounds of the items mentioned other than the following documents as needed.    

<requirements 1> When we satisfy this and apply
A proof application (style 1) .doc [28KB doc file] 
i donation acceptance statement (style 2) .xls [28KB xls file] 
Cormorant list (style 3-1, style 3-2) to check .xls [54KB xls file] 
(when the total number of capacity such as specific schools is less than 5,000, and cormorant meets requirements by mild requirements by less than social welfare operating cost 100 million yen)

<requirements 2> When we satisfy this and apply
A proof application (style 1) .doc [28KB doc file] 
i donation acceptance statement (style 2) .xls [28KB xls file] 
Cormorant list (style 4) to check .xls [30KB xls file] 

 
<requirements 1> <requirements 2> About documents which put in this, and are necessary elsewhere
Proof documents necessary for proof. Please confirm docx [17KB docx file].

* Proof that tax credit requires is effective for five years from day when we received proof, and procedure to suffer from proof for the next five years is not necessary after having received proof once.


Please refer to the following file for the details or style of system. 

(1) (notice of section manager) about notice matter about proof office work of corporation targeted for tax credit. pdf [103KB pdf file] 

(2) Change of tax credit system of social welfare corporation by 2016 revision. pdf [117KB pdf file] 

(3) [reference materials (1)] Extract (Special Taxation Measures Law enforcement order) .pdf [267KB pdf file] of laws and ordinances concerned 

(4) [reference materials (2)] Guide - .pdf [496KB pdf file] of proof office work - application to affect tax credit 

(5) List of "specific schools." pdf [94KB pdf file] 

(6) Q & A.pdf [172KB pdf file] which affects proof office work of social welfare corporation targeted for Ministry of Health, Labour and Welfare tax credit 

(7) About Osaka Prefecture office work connection "question about proof office work of social welfare corporation targeted for tax credit" .pdf [151KB pdf file] 
 (8)(attachment 1) income to subtract from current revenue amount of money (operation income) in requirements 2. pdf [112KB pdf file] 

 

Window

The Matsubara-shi government office Welfare Division welfare Facility Planning Division

Phone number 072-334-1550