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About object of donation subtraction

The last update date:

With revision of Local Tax Law of 2011, the amount of adaptation lower limit of donation subtraction was reduced to from 5000 yen to 2000 yen. In addition, we came to be able to aim at donation to NPO corporation except authorized NPO corporation authorized in the income tax for donation subtraction by the metropolis and districts or the municipalities appointing in the regulations individually.
In Miyawaka-shi, we set the regulations to open object of donation subtraction from point of view that planned the private public interest activity coherent to area and promotion of contribution culture.

 

Donation that came to apply newly

It is for donation for main office, corporation having office or the next corporation which Fukuoka and Miyawaka-shi appointed by the prefecture, the city tax regulations in group in Fukuoka.

 

Division

The details

Condition

1. Designated donation (donation that the Minister of Finance appoints)

Country, public university corporation

It is limited to donation for corporation having main office or group in Fukuoka.

2. Donation to specific public interest corporation

Educational foundation, social welfare corporation

3. Trust estate of authorized specific charitable trust and expenditure to do

Purpose of expenditure contributes to education or scientific promotion, improvement of culture, contribution to social welfare, increase of other public interest remarkably

We belong to jurisdiction of Governor of Fukuoka or Fukuoka Board of Education

4. Donation to authorized non profit organization (authorized NPO corporation, temporary authorized NPO corporation)

We received authorization of Secretary of National Tax Agency

It is limited to donation for corporation having main office or group in Fukuoka.

5. Other than thing to raise as above

We contribute to increase of the citizen's welfare

It establishes in rule prescribed in the Fukuoka prefectural tax regulations

 *About 1, contribution to perform about entrance to school of school is excluded.

*It is not for donation for country, donation about political activity for political parties.

*About donation for the metropolis and districts, municipality, donation for Fukuoka community chest society, donation for Japanese Red Cross Society Fukuoka Branch, it is prescribed the regulations of the prefecture, the municipalities

We become a target of koremadedori donation subtraction without affecting this.

*Please see the following linked Fukuoka homepage about 5 for more information about target corporation or group.

The target year

We are subtracted by city, prefectural tax of the next fiscal year when we paid donation. (donation that we paid after January 1, 2009 applies)

  

When we are transferred before January 1 in the next year of age that paid donation

When we do not appoint donation for the group concerned in the regulations as subtraction object in the municipalities of transference, we cannot receive application of donation subtraction of municipal tax.

 

Summary of subtraction

Sum that multiplied 10% by is subtracted about part more than 2,000 yen in donations targeted for donation subtraction of income tax by year-end fair, the following day, prefectural tax which we donated to.

In addition, the total of contribution amount of money to be targeted for subtraction includes the upper limit (30% of gross income amounts of money).

 

Necessary procedure 

Type of tax subtraction

Necessary procedure

Attached documents

Both donation subtraction and donation tax credit of city, prefectural tax of income tax

Final income tax return of income tax

Receipt of donations certificates

Only as for the donation tax credit of city, prefectural tax

Report to Miyawaka-shi government office tax practice storing section

Receipt of donations certificate

Donation tax credit report

Flow of procedure

(1) We donate to appointed corporation and group

(2) We receive receipts from corporation and group which we contributed.

(3) By March 15 of the next year when we donated, we perform report (final income tax return or residence tax report) about donation subtraction.

 

To corporation and all of the groups receiving donation

Corporation and all of the groups receiving appointed donation by the regulations would like cooperation so that system of donation subtraction is run smoothly.

When you receive donation, please issue "donation receipt certificate" (receipt) which faces each other toward the contributed individual, and listed "address, full name of donor, contribution amount of money, the receipt date, the location, name of your group".

 

 
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Miyawaka-shi government office 〒 823-0011  29-1, Miyata, Miyawaka-shi, Fukuoka   Tel: 0949-32-0510 (main) Fax: 0949-32-9430  

[open agency time] Until from 8:30 a.m. to 5:15 p.m. of from Monday to Friday (except Saturdays, Sundays, and holidays, New Year holidays)

※Only citizen's section window (various certificate issuance) extends every Thursday at time until 7:15 p.m.

Copyright (C) 2016 MIYAWAKA CITY ALL Right Reserved.

Miyawaka-shi government office

〒823-0011 29-1, Miyata, Miyawaka-shi, Fukuoka
Tel: 0949-32-0510 (main)
Fax: 0949-32-9430

[open agency time] Until from 8:30 a.m. to 5:15 p.m. of from Monday to Friday (except Saturdays, Sundays, and holidays, New Year holidays)
※Only citizen's section window (various certificate issuance) extends every Thursday at time until 7:15 p.m.
Copyright (C) 2016 MIYAWAKA CITY ALL Right Reserved.