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About donation subtraction of personal prefectural tax

The last update date:
Department of General Affairs Taxation Division 
TEL: 096-333-2098 
FAX: 096-387-4901 
Email [email protected]

Contents

   When event was called off under the influence of new coronavirus infectious disease, aboutWe open with the other window tax credit to ticket which refunded, and did not request (the other page)
 
 

About donation subtraction of personal prefectural tax

 Thing which the metropolis and districts, municipality sets in the regulations as thing contributing to increase of the welfare of inhabitants in area from donation for the metropolis and districts, municipality, donation for the metropolis and districts community chest society of address place, donation for the Japanese Red Cross Society branch office of address place, donation that donation subtraction of income tax is for is targeted for subtraction.

    About summary in the range of donation to be targeted for subtraction (PDF: 156 kilobytes) We open with the other window


Summary (the amount of application lower limit and subtraction method) of 1 system

 In donations that the metropolis and districts, municipality appointed in the regulations, it is made tax credit about part more than 2,000 yen. In the case of the metropolis and districts designation, in the case of 4%, municipality designation, tax credit rate becomes 6%. (in the case of donation appointed from metropolis and districts and both of municipality, it is 10%.)

  After note) January 1, 2018 (Heisei 30), tax rate of personal residence tax income percent is reviewed about person having address in Kumamoto-shi, individual prefectural tax 2%, individual municipal tax 8%

   Sum of tax credit may be different from the previous year because it became in this.

 

Donation (donation to be targeted for subtraction of personal prefectural tax which Kumamoto taxes) that 2 Kumamoto appointed

   We appoint the following donation in the regulations in Kumamoto.
    [1]Donation (inclusion appointment) for corporation in public interest having principal office in the prefecture
    [2]The prefecture appointed in donations for corporation in public interest who had principal office in outside the prefecture individually
            
[3]The prefecture appointed in money that we expended for specific charitable trust to meet constant requirements individually 

   About image of donation that Kumamoto appointed (PDF: 233.9 kilobytes) We open with the other window

   About the Kumamoto prefectural tax regulations (extract of part concerned) (PDF: 58.2 kilobytes) We open with the other window

   List of donations that Kumamoto appointed (inclusion appointment) (PDF: 73.6 kilobytes) We open with the other window

   List of individual treatment-designated target corporations (PDF: 78.7 kilobytes) We open with the other window

  ★ About the regulations individual designated NPO corporationWe open with the other window

    
  ※About the designated situation of the municipalities in Kumamoto, ask each municipality.

 

3 subtraction procedures

 We donated to receive donation subtraction, and it is necessary to have you attach receipts which public interest corporations which are receiver of donation that Kumamoto appointed issue and perform report.
・ Person performing final income tax return of income tax does not need report of residence tax.

・ It is necessary for person who does not perform final income tax return of income tax to have the municipalities of address place perform report of residence tax. (in this case we can receive return of income tax

 Not precocious.)

 

4 common questions

It donated for group which Q1 Kumamoto appoints on August 1, 2019 (Raiwa 1), but when is it that we receive subtraction of tax?
In the case of individual residence tax (personal prefectural tax, personal inhabitants' tax), donation until A1 from January 1, 2019 (Heisei 31) to December 31, 2019 (Raiwa 1) is 2020  
 (2020) Tax of 2020 (Raiwa 2) to have you put after June is reduced than tax amount having you originally put.
  In addition, in the case of income tax, the income amount of a tax for 2019 (Heisei 31) is had reduction (return) of.

What kind of procedure is necessary to receive Q2 donation subtraction?

Person who is going to receive both subtraction of A2 income tax and residence tax comes to need final income tax return of income tax.

When I do not do Q3 final income tax return, what should I do?

We can receive subtraction of residence tax if we report residence tax for the (the prefecture) municipalities of address place as of January 1 in the next year of age that paid A3 donation.

   (in the case of office worker, pensioner, you are to submit simple report.)

We donated for group which Q4 Kumamoto appointed by the regulations on August 1, 2019 (Raiwa 1) and moved in other prefectures on December 1, 2019 (Raiwa 1)

 But, we did not appoint donation for group which Kumamoto appointed in the regulations in this prefecture. In this case we can receive subtraction of personal prefectural tax

 Is it uka?

We cannot receive this A4 case, subtraction of personal prefectural tax. The metropolis and districts of address place as of January 1 correspond to association of contribution in the next year of age that paid donation

   It is necessary to have the regulations appointment of donation.

 

About individual designation (to all of the groups which are going to receive designation of Kumamoto) 

Summary of 1 system

We can aim for donation subtraction of individual prefectural tax of Kumamoto by raising the donations concerned, and applying to Kumamoto  about following donation, money, and receiving designation of Kumamoto pertaining to the donation concerned.
[1] Donation (we correspond to specified donation to prescribe in Income Tax Law Article 78 Paragraph 2 and have thing considered to be specified donation by (article Paragraph 3 and Special Taxation Measures Law.for corporation in public interest having principal office outside Kumamoto It has the same as follows and limits to).)
[2] Trust estate of specific charitable trust that received authorization of minister to prescribe in Income Tax Law Article 78 Paragraph 3 and money that we expended to do

2-designated procedure

 As for the person (donation recruiter) who is going to receive designation about donation to receive, it is necessary to attach the next information, and to apply to donation written application for designation targeted for subtraction.
   

   List of donation written application for designation (PDFPDFWord, Word), attachment targeted for subtraction (PDF: 99.7 kilobytes) We open with the other window

  [flow of procedure]

   (please talk with consultation counter of Kumamoto beforehand) 
      ↓ 
  [1] We submit application and attachment to the prefecture 
      ↓
  [2] Examination in Kumamoto
   <examination matter>  
    Oh, does donation that is going to receive designation correspond to specific donation to prescribe in Income Tax Law Article 78 Paragraph 2?          
    Donation that is going to receive i designation is education in Kumamoto or scientific promotion, improvement, social welfare of culture
      We do not contribute to heno contribution or other public increases remarkably
      ↓
  [3] Non-designated or designated decision, notice
 

  Donation-designated consultation counter (application) which is targeted for personal prefectural tax subtraction
  Kumamoto Department of General Affairs Taxation Division taxation group (personal prefectural tax charge)
  Phone number 096-333-2100 (dial-in)
  Reception hours: Weekdays from 8:30 to 17:15


※ When we receive designation, during designated period, submission duty such as business reports occurs. For more detailsPDF, please confirm by all means as you are provided by Kumamoto prefectural tax regulations enforcement order. [PDF file/35KB]

Q1 principal office is out of the prefecture, but runs private school in the Kumamoto prefecture. In this case is application necessary?

When we run private schools in the A1 prefecture, application is necessary.

Office is not in Q2 Kumamoto, but performs business to contribute to public increase of Kumamoto. In this case can you receive designation?

Existence of A2 prefecture office is not designated requirement. When there is application, we examine like corporation having sub-office in the prefecture.

What kind of Q3 standard do you perform examination pertaining to designation based on?

Examination standard does not establish A3 so far, but examines based on the next examination policy.
 

 [examination policy]
・ We judge designated propriety for index with matters of [2] of next [1] individually.
 [1] Ratio that Kumamoto relations business accounts for among all public interest-like business that donation recruiter performs
 [2] About scale of public interest-like business that donation recruiter performs in Kumamoto, we compare that other corporations having principal office in Kumamoto perform

 In addition, we are going to establish examination standard after having repeated individual judgments about thing with application of the number of the uniformity in future.
 

How long does it take examination period before receiving appointment (non-appointment) from Q4 application?
We decide to examine by one month, but are not almost this limit from A4 application receipt date when there is error in attachment. It is sum by examination

    Please consult with zu to consultation counter of the prefecture beforehand to perform.

When we receive designation in Q5 April, 2020 (Raiwa 2), is donation from when targeted for subtraction?

For validity of A5 designation, we say with period when designated day follows year and this belonging for 4 years. Therefore, in this case it is Reiwa from January 1, 2020 (Raiwa 2)  

 December 31 becomes designated period for six years (2024), and donation that we received during this period is targeted for subtraction of prefectural tax of Kumamoto. But it is subtraction pair of income tax

 As it becomes precondition for accepted thing being targeted for subtraction of prefectural tax as elephant, may be shortened for the designated period mentioned above.

Designated period as subtraction object of income tax expires on Q6 April 30, 2020 (Raiwa 2). In this case when does designated period of the prefecture become until?

For designated period of A6 prefecture, April 30, 2020 (Raiwa 2) is tonarima in what become as subtraction object of income tax until accepted period in the close for prefectural designated period

 Do.

After having received Q7 designation, is it necessary to perform what kind of thing?

When we received A7 contribution, we have you issue "receipt of donations certificate" for donor and make "donor name list" according to the municipalities of donor address place,

    Please send by March 15 in the next year. When designated validity is over one year again (we will save "donor name list" for seven years.), we appoint

    During period, it is necessary to submit business reports within four months after the end for each fiscal year.


About desk work that receiver of donation that received designation of Kumamoto performs

Summary of 1 desk work

It is necessary for reporting to that we are going to donate to perform the next desk work that we listed in 2 as for the   receiver (donation recruiter) of donation that received designation.
  In addition, as for the donation recruiter who received individual designation, there is need to perform desk work that we listed in 3 of next such as reports when there was change to donation that received designation in addition 
 masu.
 
Desk work (desk work that all donation recruiters perform) accompanied with offer, the receipt of 2 donations
(1) Reporting to that we are going to donate
 Donation recruiter makes list of metropolis and districts, municipalities receiving the regulations designation to be going to donate, and to confirm easily whether donation that we expended by oneself becomes a target of donation tax credit, and please issue in which you are going to donate to.
(2) Common knowledge of procedure to donor
 For contributed person, please publicize about the next matter.  
[1] It be necessary to do final income tax return of income tax to receive both applications of donation subtraction of income tax and donation tax credit of residence tax.
[2] Being able to depend on simple report for the municipalities in Kumamoto of the address location as of January 1 in the next year in year when we paid donation in office worker or pension income earner about report of donation tax credit of residence tax which is going to receive only application of donation tax credit without submitting tax return of income tax.
[3] Receipt of donations certificate that designated group issued in report being necessary. 
[4] When donor moves to outside area of Kumamoto before January 1 in the next year of age that paid donation, the donation concerned cannot receive application of donation tax credit of the capital prefectural residence tax in the metropolis and districts of new address if it is not done the regulations appointment.
[5] Being able to receive application of donation tax credit of prefectural tax when the metropolis and districts of address place at the time of contribution move to in area of Kumamoto before January 1 in the next year in year when they paid donation even if the regulations appointment is not doing donation of Kumamoto designation.

(3) Grants such as the receipt certificates when we received donation

 When you receive donation, in reference to example (receipt of donations certificate (word: 32 kilobytes)We open with the other window) of attachment 1, please issue the next receipt certificates which listed matter from [1] to [4] for donor.
    [1] Address of donor
    [2] Full name of donor
    [3] Sum of donation that we received
    [4] The date when we received donation

 In addition, we cooperate with reduction of burden pertaining to report of donor by issuing mention or donation subtraction report (attachment 2 donation tax credit report (one) (Excel: 38.5 kilobytes) We open with the other windowor attachment 3 donation tax credit report (two) (PDF:) for donation for 75 kilobytes) We open with the other window(non profit organization) which we printed with the receipt certificate in necessary matter and, on grant of the receipt certificate, ask you.


(4) Making, preservation of donor list

 Make list of (say "donor list" as follows.) of the date when received address, full name of donor, contribution amount of money and donation according to the municipalities in Kumamoto every calendar year, and, in reference to example (donor list (Excel: 27.5 kilobytes)We open with the other window) of attachment 4, send each donor list to each Kumamoto prefecture municipalities tax practice department in charge by March 15 in the next year in the donation receipt year; please do. In addition, please save donor name list which you made for seven years.

Desk work that donation recruiter who received designation according to three performs

(1) Reports such as changes pertaining to donation that received designation
・ When the next matter has change, it is necessary to attach documents proving the fact immediately, and to report.
[1] When name of donation that the prefecture appointed had change
[2] When there was change at the location position of name, Name of Representative of donation recruiter of donation that the prefecture appointed and office 
[3] When we did not correspond to specified donation that donation that the prefecture appointed provided in Income Tax Law Article 78 Paragraph 2

(2) Report during designated period

・ It is necessary for designated validity to submit the next documents to donation recruiter of donation more than one year within four months after the end for each fiscal year during designated validity.
[1] Business report
[2] The income and expenditure financial statements
[3] Documents which serve as a reference to explain the public interest contribution situation (the situation to contribute to education in this prefecture of donation or scientific promotion, improvement of culture, increase of the contribution or other public interest to social welfare remarkably) of other donations concerned  

※ Please be careful if you do not report the above as you will cancel designation.

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Department of General Affairs Taxation Division taxation group
Telephone: 096-333-2100
Fax: 096-387-4901
Email [email protected]
(ID: 284)
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