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 About Us Taxation for Public Interest Corporation and Approved Specified Nonprofit Corporation
   Public Interest Corporation  Approved Secified Non-profit Corporation
Corporation income tax No tax on earning from business related to charitable activities. No tax but impose a tax on 34 types of profit earning business, related or not related to charitable activities.
Withholding income tax of interest etc. No tax Tax imposition
Deemed Contributions would be capped at… 50% of gross income (51% or more, depends on the condition) 50% of gross income or 2million yen, chose either larger one of the two.
Income/ dividends revenue Tax Not levied deduction levied
Donation of bequest Deductible from inheritance property Deductible from inheritance property
Donation Tax Benefit for donors (private person) Donors can choose either tax deduction, ie “deduction from income”, or tax credit, ie “ deduction from income tax”. If donors choose tax deduction, they can deduct their taxable income up to 40% of total income. If they choose tax credit, they can save their payable tax up to 25% of income tax and up to 10% of prefectural and municipal tax. Donors can choose either tax deduction, ie “deduction from income”, or tax credit, ie “ deduction from income tax”. If donors choose tax deduction, they can deduct their taxable income up to 40% of total income. If they choose tax credit, they can save their payable tax up to 25% of income tax and up to 10% of prefectural and municipal tax.
Donation Tax Benefit for donors (Corporation) Be given preferential taxation treatment Be given preferential taxation treatment to some extent
   
Authorized by PIC Commission
 
Authorized by Prefectural Government
Taxation for General Nonprofit Corporation and Specified Nonprofit Corporation
General Nonprofit Corporation Specified Non-profit Corporation
Corporation income tax impose a tax on 34 types of profit earning business, related or not related to charitable activities impose a tax on 34 types of profit earning business, related or not related to charitable activities
Withholding income tax of interest etc. No tax No tax
Deemed contributions would be capped at… Tax imposition Tax imposition
Income/dividends revenue Tax Not levied. Not levied.
Inheritance tax Tax imposition Tax imposition
Donation Tax deducted Not available The amount used for specified nonprofit activities from assets obtained from revenue-generating operations shall be deemed to be donations and the percentage limit of tax deductible amount for said donations shall be 20% of the profit.
Donation tax benefit for donors Not available Not available
    
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