Tax incentives

What are the tax incentives?

The membership fees of individual supporting members, sub-supporting members, and the Donation Seat System are classified as a specified donation to a public service corporation (*1), and the following tax deduction is applied: 1. tax deduction for donations (deduction from income) or 2. tax credit. The relevant person is asked to choose either type of tax deduction, whichever is more beneficial for him/her, referring to the formulas below, and file a tax return.

1. Tax deduction for donations / Deduction from Income (amount deducted from income)
Amount of deduction for donations = Total amount of specified donations paid in the relevant calendar year (*2) – 2,000 yen

2. Tax credit (amount deducted from tax)
Amount of tax credit (*3) = (Total amount of specified donations paid in the relevant calendar year (*2) – 2,000 yen) * 40%

*1	Specified donations refer to donations given to the national government and local public bodies, specified donations designated by the Minister of Finance, and donations given to public service corporations.
*2	The total amount of specified donations is up to 40% of the total income in the relevant calendar year.
*3	The amount of tax credit is up to 25% of the income tax in the relevant calendar year. The relevant amount is deducted from the income tax.

Procedures to receive a tax deduction

Please file a tax return, referring to the procedures described below. This kind of tax deduction cannot be made at the year-end adjustment for employees. Although the tax return period is usually from February 16 to March 15 every year, an application for a tax refund is accepted from January 4.

A	A tax return is available on the Income Tax Filing page of the website of the National Tax Administration Agency. You can prepare a tax return form by entering the necessary information on the form, following the instructions on the screens. Then, you only have to submit the output data form to a tax office. Electronic tax filing is also available through e-Tax.
B	Income tax return forms are distributed at tax offices. Please enter the necessary information on a form and submit it to the tax office in your area.

Necessary documents

“Receipt”
A receipt for a donation will be sent to you from the Hiroshima Symphony Association after confirmation of payment. Please keep it at hand until you file a tax return.

“Copy of a document that proves that the Hiroshima Symphony Association is a corporation eligible for a tax deduction”
The document will be sent together with the receipt. The document can also be downloaded for printing by clicking the link below.
Document Download

“Income tax payment certificate”
A withholding form, etc.

Note)

In the case of electronic tax return filing (e-Tax), an income tax payment certificate is not necessary at the time of filing a tax return. However, please keep it for at least three years and, in case of request, submit it to the relevant tax office.

How to submit

･ Take the necessary documents to the tax office in your area.
･ Send the necessary documents to the tax office in your area by mail or correspondence delivery.
･ File an electronic tax return through e-Tax.
Website of the National Tax Administration Agency
National Tax Agency

To residents in Hiroshima Prefecture

Residents in Hiroshima Prefecture can receive a tax deduction as described above as well as a tax credit for donations against their individual prefectural tax. Please claim this tax credit as well when filing a tax return.
(Reference) Amount of tax credit against the individual prefectural tax = (Amount of donations – 2,000 yen) * 4%

Other

For detailed information on tax deduction for specified donations and other donations by corporate supporting members and on tax returns, please contact a tax office or visit the website of the National Tax Administration Agency.