Information About Tax Insentives for Donations and Receipt Issuance

JII was certified as a "Certified NPO Corporation" by the Tokyo Metropolitan Government on June 4, 2026.
Donations to certified NPO corporations are eligible for greater tax benefits than donations to general NPO corporations.
Donations to JII made on or after June 4, 2026, are eligible for income tax and resident tax deductions when you file your tax return.
Please take advantage of the tax benefits available for donations to JII.

On this page,
"What are tax incentives and donation tax deductions?"
"What are the benefits?"
"What should I do for the procedure?"
For those who have such questions, we will guide you through the details of the system and the procedure flow.

What is a Donation Tax Deduction?

Donation Tax Deduction is a system where income tax and resident tax are reduced (become cheaper) according to the amount donated when you make a donation to specific organizations such as the national government, local governments, or certified NPO corporations.

Donations from Individuals

When an individual makes a donation, they can receive one of the following two types of income tax deductions and choose the system that is most advantageous for themselves.

① Tax Credit(This option provides greater tax benefits for most donors!)
・You can directly deduct 40% of the amount obtained by subtracting 2,000 yen from the total annual donation amount from your income tax.
・Because the tax itself is reduced, the tax reduction effect is greater.

[How to Calculate the Tax Saving Amount Using Tax Credit]

Formula	Tax Credit Amount (Tax Saving Amount)　= (Total donation amount − 2,000 yen) × 40%
Limit	The total amount of eligible donations is limited to 40% of your total income, and the tax credit amount is limited to 25% of your income tax liability.
Example	If you donate 30,000 yen annually: (30,000 yen − 2,000 yen) × 40% = 11,200 yen refunded from income tax

② Income Deduction
・The amount obtained by subtracting ¥2,000 from your total annual donations may be deducted from your total income for that year.
・Those with higher income tax rates (high-income earners) or those who donate large amounts annually may find this option more advantageous.

[How to Calculate the Tax Reduction Amount by Income Deduction]

Formula	Amount of Income Deduction (Tax Reduction Amount)　= (Total donation amount − 2,000 yen) × Income tax rate
Limit	The total donation amount is up to 40% of the total income amount

_{(Source: Cabinet Office NPO Homepage)}

Comparison of "Tax Credit" and "Income Deduction" Based on Taxable Income

・Resident Tax Deduction
You may also be eligible for a deduction on your local resident taxes (prefectural and municipal taxes) if your local government has designated JII as an eligible organization for donation tax deductions. Please note that limits apply to the amount that can be deducted.
For more details, please contact the tax office of your local municipality (such as the city or ward office).

Donations by Inheritance or Bequest

If a person who has acquired property through inheritance or bequest donates that property to JII within the inheritance tax filing deadline (within 10 months from the day after the date they became aware of the start of the inheritance), the property will be exempt from the inheritance tax base.
Please check with the tax office or a tax accountant for details.

Donations from Corporations

When a corporation makes a donation, by completing the prescribed procedures, it can use the "Special Deductible Limit for Losses" separately from general donations.
As a result, the upper limit of the donation amount that can be included as a deductible expense increases, and compared to general donations, a higher corporate tax saving effect can be expected.

Special Deductible Limit for Losses	(Income Amount × 6.25% + Capital, etc. Amount × 0.375%) × 1/2
General Donation Limit	(Income Amount × 2.5% + Capital, etc. Amount × 0.25%) × 1/4
Total Limit	The total amount of the above two

For more details, please check with a tax accountant, your local tax office, or the National Tax Agency's website.

How to Apply for a Refund by Filing a Tax Return

To receive a donation deduction, you need to file a "final tax return".
Please note that you cannot file a declaration through year-end tax adjustment.

The process from application to receiving the deduction (refund) is as follows.

①　Keep the "Donation Receipt Certificate (Receipt)" from JII
A donation receipt certificate listing your name, address, and donation amount will be issued.
Please keep it carefully so that it is not lost until the final tax return.
* For details on the issuance timing, please refer to "About the Donation Receipt (Certificate)".

②　File the tax return (online filing via e-Tax is also available)
During the tax return period from February to March each year, submit the tax return form and the donation receipt certificate to the tax office.
* Documents can be easily created from a smartphone or PC using the National Tax Agency's "Tax Return Preparation Corner".
* The filing period is from February 16 to March 15 every year.
* Even salaried employees need to file a final tax return to receive the donation deduction. (It cannot be claimed through year-end tax adjustment.)
* Regarding the deduction for resident tax, it may be automatically applied if you submit your income tax return. Please check with your local municipality.

③　Receive Deduction/Refund
At a later date, the deducted amount (refund) will be deposited into the account specified during the tax return filing.
For sole proprietors and others, the amount of income tax payable will be reduced by the amount of the donation deduction.

About Donation Receipt (Proof of Donation)

The receipt will be issued in paper form and mailed to you.
The name and address on the receipt will be those entered in the donation application form.

Please keep the receipt carefully until your tax return.
If lost, we are unable to reissue the receipt, so we kindly ask for your understanding.

< Timing of Receipt Issuance >
Around late January each year, we will mail a receipt stating the total donation amount from January to December of the previous year.

※ Regarding the receipt date stated on the receipt
・Donations via direct debit/bank transfer: The "date of deposit" to JII will be recorded on the receipt.
・For donations by credit card (online payment): The date recorded in the payment system will be indicated on the receipt.

.Frequently Asked Questions (FAQ)

Q. From what amount can I receive a deduction?

The total amount of donations eligible for donation tax deductions—including donations to other Certified NPOs, public interest foundations, and other qualifying organizations—must exceed ¥2,000.

Q. Are JII Partners (monthly recurring donations) also eligible?

Yes, all donations, including Partners (monthly recurring donations), are eligible for tax benefits.
Around late January each year, we will mail a receipt stating the total amount of donations from January to December of the previous year.
Please use it for your tax return.

Q. Are donations made before June 3, 2026 eligible for deductions?

We are sorry, but it is not eligible.
June 4, 2026 (The day JII was certified as a designated NPO)Donations made before this date are not eligible for deductions

Q. Can I declare this in my company’s year-end tax adjustment?

No, donation deductions cannot be claimed through year-end tax adjustments.
We apologize for the inconvenience, but please file your tax return yourself.
The National Tax Agency's "Tax Return Preparation Corner" allows you to easily apply from your smartphone or PC.

Q. I have lost my receipt. Can it be reissued?

We sincerely apologize, but we do not reissue receipts.
Please keep it carefully until your tax return is completed.

If you have any questions about donations, please feel free to contact us at info@j-ii.org.