If the donor is an individual

Income tax

For donations up to 40% of the total income, etc., the amount excluding 2,000 yen will be deducted from the income amount (Please file a final tax return at the tax office that governs your address with the “donation receipt” issued by the university during the final tax return period of the following year when you donated Article 78, Paragraph 2, Item 2 of the Income Tax Law.

Resident tax

Donations designated by prefectures / municipalities in the ordinance are subject to personal residence tax (prefectures and municipal tax), and the donation amount up to 30% of the total income, etc. The personal residence tax is deducted.
Donations to OIST are designated by the Yamaguchi Prefecture Ordinance and are subject to personal prefectural tax credit.
Regarding municipal inhabitant tax in Yamaguchi Prefecture, the handling differs depending on the regulations of each municipality, so please contact the tax department of each municipality.
In addition, donation tax credit of residence tax can be applied by filing a final income tax return. If you want to receive only the donation tax credit for residence tax, please consult with the prefecture or municipality where you live.

If the donor is a corporation

Contributions from corporations to the University are permitted to be fully deductible under the Corporation Tax Law, and the amount donated will be deducted from the income of the corporation.

The flow of donations and procedures for receiving tax incentives (donation deduction)

Please report to the tax office along with the "donation receipt" issued by the university during the final tax return period. If you only receive resident tax deductions, please report to each municipality. The "donation receipt" will be sent as soon as the donation is confirmed.