Donate (online/bank transfer)

Donations to the Japan Philharmonic Orchestra, a public interest incorporated foundation, have been certified by the Prime Minister as eligible for tax deductions. Donations will qualify for the following tax benefits:

Tax deduction certificate(For those who donate after April 25, 2023)

*You can use this as an attachment when applying. Please download and print it yourself.

Donations from individuals

(1) Personal income tax and income deductions for donations
When filing your tax return, please select either A or B and file it yourself.

[A] Tax deduction
◎Donations made after April 23, 2013, when the Cabinet Office issued a tax deduction certificate, are eligible.

If the donation amount exceeds 2,000 yen per year, 40% of the excess amount will be deducted from the income tax for that year.

(Donation amount^{On September 1, XNUMX,} - 2,000 yen) x 40% = Income tax deduction amount^{On September 2, XNUMX,}

*1 The amount of donations eligible for deduction is limited to 40% of the total income amount for that year.
*2 The income tax deduction amount is capped at 25% of the income tax amount for that year.

[B] Income deduction
If the donation amount exceeds 2,000 yen per year, the excess amount will be deducted from your income for that year.

(Donation amount^■- 2,000 yen) = Income deduction amount

* The amount of donations eligible for deduction is limited to 40% of the total income for that year.

(2) Deduction of donations from individual inhabitant tax
If you live in Tokyo or Suginami Ward (your address on January 1st of the following year after making a donation), you can deduct the donation from your resident tax for the following year by filing a resident tax deduction declaration.

(Donation amount^{On September 1, XNUMX,} - 2,000 yen) x resident tax deduction rate^{On September 2, XNUMX,} = Resident tax deduction amount

*1 The amount of donations eligible for deduction is limited to 30% of the total income amount for the year of donation.
*2 The resident tax deduction rate is 4% for prefecture-designated residents, 6% for municipal-designated residents, and 10% for both.

Donations from corporations

The donation amount will be included in the expenses for the fiscal year in question based on a prescribed formula.
For more information, please visit the National Tax Agency website or contact us.