{"id":108,"date":"2019-11-22T22:19:00","date_gmt":"2019-11-22T13:19:00","guid":{"rendered":"http:\/\/hirokyo.or.jp\/en\/?page_id=108"},"modified":"2020-03-24T15:31:33","modified_gmt":"2020-03-24T06:31:33","slug":"yuuguu","status":"publish","type":"page","link":"http:\/\/hirokyo.or.jp\/en\/shien\/yuuguu","title":{"rendered":"Tax incentives"},"content":{"rendered":"
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Tax incentives<\/h2>\r\n
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What are the tax incentives?<\/dt>\r\n
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.<\/dd>\r\n
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) \u2013 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) \u2013 2,000 yen) * 40%<\/dd>\r\n
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*1<\/td>\r\nSpecified 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.<\/td>\r\n<\/tr>\r\n
*2<\/td>\r\nThe total amount of specified donations is up to 40% of the total income in the relevant calendar year.<\/td>\r\n<\/tr>\r\n
*3<\/td>\r\nThe 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.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/dd>\r\n
Procedures to receive a tax deduction<\/dt>\r\n
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.<\/dd>\r\n
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A<\/td>\r\nA 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.<\/td>\r\n<\/tr>\r\n
B<\/td>\r\nIncome 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.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/dd>\r\n
Necessary documents<\/dt>\r\n
\u201cReceipt\u201d<\/strong>
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.<\/dd>\r\n
\u201cCopy of a document that proves that the Hiroshima Symphony Association is a corporation eligible for a tax deduction\u201d<\/strong>
The document will be sent together with the receipt. The document can also be downloaded for printing by clicking the link below.
Document Download<\/span><\/a><\/dd>\r\n
\u201cIncome tax payment certificate\u201d<\/strong>
A withholding form, etc.\r\n\r\n\r\n\r\n
Note)<\/td>\r\nIn 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.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/dd>\r\n
How to submit<\/dt>\r\n
\uff65 Take the necessary documents to the tax office in your area.
\uff65 Send the necessary documents to the tax office in your area by mail or correspondence delivery.
\uff65 File an electronic tax return through e-Tax.
Website of the National Tax Administration Agency
National Tax Agency<\/span><\/a><\/dd>\r\n
To residents in Hiroshima Prefecture<\/dt>\r\n
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 \u2013 2,000 yen) * 4%<\/dd>\r\n
Other<\/dt>\r\n
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.<\/dd>\r\n<\/dl>\r\n<\/section>\r\n<\/div>","protected":false},"excerpt":{"rendered":"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) […]","protected":false},"author":1,"featured_media":0,"parent":45,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-108","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/pages\/108","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/comments?post=108"}],"version-history":[{"count":5,"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/pages\/108\/revisions"}],"predecessor-version":[{"id":565,"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/pages\/108\/revisions\/565"}],"up":[{"embeddable":true,"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/pages\/45"}],"wp:attachment":[{"href":"http:\/\/hirokyo.or.jp\/en\/wp-json\/wp\/v2\/media?parent=108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}