For local construction project of the municipalities where all of the companies received authorization of country as for the hometown tax for company,
When we have contribution 100,000 yen or more, it is system that tax benefits can get.
Some systems were revised from April, 2020, and it was in environment where contribution was easy to hold hometown tax for company more.
In this occasion, please examine hometown tax for company!
Contents of the taxation system measures
Of tax credit of sum to be equivalent to 60% of the amount of contribution when private enterprise donates for local construction business that received authorization of country
Special measures are done.
Match with reduction effect on current local public entity (about 30%) by inclusion in expenses measures pertaining to contribution of corporation, and of the amount of contribution
Sum equivalent to about 90% is reduced.
Contents of special measures every subject
1 corporate residence tax
40% of the amount of contribution tax credit (20% of amount of corporate residence tax corporation tax percent the upper limit)
2 corporation taxes
When deductions of corporate residence tax do not reach 40% of the amount of contribution, we subtract the remainder (10% of the amount of contribution, 5% of corporation amount of a tax the upper limit)
3 corporate enterprise taxes
20% of the amount of contribution tax credit (20% of amount of corporate enterprise tax the upper limit)
[image of the amount of a tax measures]
Main notice matter on donating
○With local public entity not having to give economical profit to company contributing in compensation for contribution
It is done. (we, e.g., issue subsidy in compensation for contribution)
○About contribution to local public entity where the head office of company is located, we do not become a target of this system.
(this system is not for contribution of company where the head office is located e.g. in Kumamoto-shi in Kumamoto-shi and Kumamoto)
○It is for contribution 100,000 yen per once or more.
○It becomes necessary for it to be said that range of operating cost is inner as for the amount of contribution.
○It is until 2024 during period targeted for this system.
○About summary of hometown tax for company, look at site of Cabinet Office.
Hometown tax portal site for company
○About guidance of the municipalities in Kumamoto, please see the following.
- ※The business details of each municipality, please click linked plan name.