Skip to content

About donation deduction

Shopping at welfare facilities for persons with disabilities applied through "Prevision-Market" may be subject to deduction for donations for income tax or resident tax. The facilities that are exempted are announced in the list of facilities on this site. Please use this system as well.

*A “donation receipt” is required for deduction of donations. When applying for a donation, please indicate in the remarks column that you would like a receipt for your donation. In addition, in order to receive the deduction for donations, it is necessary to file a final tax return yourself. For details on procedures and required documents, please contact the tax office in your jurisdiction.

*This site does not guarantee whether or not donations are eligible for donation deductions, as it may depend on the judgment of the relevant government agencies.

Income tax deduction for donations

Donations to social welfare corporations that operate welfare facilities for the disabled and certified/specially certified NPO corporations are eligible for income tax deductions for donations. Social welfare corporations eligible for tax credits and authorized/specially authorized NPO corporations can choose either income deduction or tax credits to receive deductions for income tax (social welfare corporations not eligible for tax credits income deduction only).

<Income deduction>
Donation amount *1 - 2,000 yen = Income deduction *2

*1 Up to 40% of gross income, etc. *2 Income deduction can be deducted from gross income for the year.

<Tax deduction>
(Donation amount *1 - 2,000 yen) x 40% = tax deduction amount *2 *3

*1 Up to 40% of gross income, etc. *2 The tax credit amount can be deducted from the income tax amount for the year.
*3 The tax credit amount is limited to an amount equivalent to 25% of the income tax amount.

Donation deduction for resident tax

Donations made to organizations designated by prefectures and municipalities by ordinance are eligible for inhabitant tax deductions (please contact each local government for details on designated organizations).

(Donation amount *1 - 2,000 yen) x 10% *2 = Tax deduction amount

*1 Up to 30% of gross income, etc. *2 4% for designated organizations by prefectures, 6% for designated organizations by municipalities (10% for organizations designated by both parties)

For more detailed information, please visit the National Tax Agency website here .