Tax benefits

All donations to the Hiroshima University Fund are subject to tax benefits.

For corporate donors

Donations to the Hiroshima University Fund can be included in the deductible expenses.

For individual donors

Donors to the Hiroshima University Fund can claim income tax deduction as well as individual inhabitant tax (prefectural and municipal inhabitant taxes) credit for donations.

Income tax deduction for donations

Donors can receive a tax deduction from the gross income of the year in which you donated.

Amount of donation deduction = Amount of donation – 2,000 JPY
* An amount equivalent to 40% of gross income will serve as the upper limit of the amount of deductible donation.
* An amount equivalent to 25% of the income tax amount for the year will serve as the upper limit of the amount of income tax deduction.

* In addition to the existing “income deduction”, donations to the “Student Support Fund” have become subject to “tax credit” since the 2016 Japan tax reform. When filing a final tax return, you can choose between “tax credit” and “income deduction”, whichever is favorable to you.

Individual inhabitant tax credit for donations (prefectural and municipal inhabitant taxes)

Those who reside in one of the designated areas as of January 1st of the following year of the donation, are eligible to claim individual inhabitant tax credit for donations.

[About designated areas]
Prefectures and municipalities in which donations to Hiroshima University are subject to tax credit in accordance with the ordinances.
　Hiroshima prefecture, Higashihiroshima city, Hiroshima city, Fukuyama city, Mihara city, Hatsukaichi city, and Kitahiroshima-cho.
Besides the above, there may be additions to the list of designated areas in future. For details, please consult with the municipality you live in.

Amount of tax credit = (Amount of donation – 2,000 JPY) x Tax credit rate
* An amount equivalent to 30% of the gross income amount will serve as the upper limit of the amount of donations that are tax-deductible.
* Tax credit rates are as follows:
　Those who reside in a designated prefecture: 4%
　Those who reside in a designated municipality: 6%
　Those who reside in a designated municipality in a designated prefecture: 10% (4% + 6%)

How to claim tax deduction

[Inquiries]

Office of Funding, Hiroshima University

1-3-2 Kagamiyama, Higashi-Hiroshima City, 739-8511
TEL: 082-424-6132
FAX: 082-424-6179
E-mail: kikin＊office.hiroshima-u.ac.jp （Please replace ＊ with @)