寄附金と受贈益について英語でまとめました。
The table below provides an overview of tax treatment of donations for Japanese corporate tax purposes.
|
Definition |
A donation is the giving, or the provision
without consideration, of cash or other assets, or economic benefits (except
for those considered advertising, sample, entertainment or welfare costs). |
|
The amount of donation |
The amount of a donation is as follows regardless
of what it is called: - The
amount of the cash at the time of the giving - The
value of the asset at the time of the giving - The
value of the economic benefit at the time of the provision |
|
Tax treatment |
- A
donation is deductible only after it is actually paid. - The
amount of donations in excess of the deduction limit is non-deductible. |
|
Excluded donations |
The donations below are excluded from the
amount of donations for corporate tax purposes. 1. Donations made to central/local
governments 2. Donations designated by finance minister 3. Donations made to certified incorporated NPOs 4. Donations made to the following entities that
significantly contribute to the promotion of education, science, culture,
social welfare and other public benefits -
Public
bodies/organizations -
General incorporated associations -
General incorporated foundations -
Other
certain corporations |
|
Donations within a 100% group |
A donation made within a 100% group is
non-deductible for the donor and non-taxable for the donee for the fiscal
year of the donation. |
|
Transfers at lower value than MV (see
right column) |
The amount below that can be deemed substantially
as a gift or a provision without consideration is a donation. Payment for asset/economic benefit – Their MV* at the time of transfer/provision *MV is market value |
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