Donations

Supporting SIR

Donations are an important source of support for the smooth operation of SIR as a public interest incorporated association. We sincerely ask for your support based on an understanding of our principles and mission. Donations are used for public-interest activities unless a donor makes another specific designation that takes priority.

Bank Transfer Details

To help us confirm your donation and issue a receipt, please contact us before or after the transfer and provide your name, postal address, transfer date, transfer amount, and whether you require a receipt.

Donations from Japan

Please arrange for the domestic bank transfer fee to be paid by the donor.

Donations from Outside Japan

Please arrange for all remittance charges, including intermediary bank fees, to be paid by the donor.

Donation Application Form

Download the application form in PDF or Word format, complete the required information, and send it to the SIR office by one of the methods stated on the form: post, email attachment or fax. The forms are currently in Japanese.

Tax Treatment of Donations to a Public Interest Corporation in Japan

SIR is certified by the Cabinet Office of Japan as a public interest incorporated association. Donations to SIR may therefore qualify for preferential Japanese tax treatment applicable to specified public interest promotion corporations, including deductions for corporate tax and individual income tax. In some municipalities, donations may also qualify for an individual resident tax deduction.

The information below is only a general outline based on the Japanese page. Please consult the relevant Japanese tax office or your local municipal tax desk for details.

Corporate tax treatment
In addition to the deductible limit for ordinary donations, a separate special deductible limit may be available. The Japanese page gives the following outline:
Ordinary donation limit: (capital, etc. × 0.25% + income before donations × 2.5%) × 1/4
Special deductible limit: (capital, etc. × 0.375% + income before donations × 6.25%) × 1/2
Example: for a corporation with capital of JPY 100 million and income of JPY 100 million, the stated combined deductible limit is JPY 4.375 million.

Individual income tax treatment
The Japanese page describes an income deduction based on: taxable income minus (donation − JPY 2,000), with tax then calculated at the applicable income tax rate.

Individual resident tax treatment
Where a prefecture or municipality designates eligible donations by ordinance, the Japanese page states that tax credits may apply at 4% for prefectural designation and 6% for municipal designation; where both apply, the combined rate may be 10%, in each case after subtracting JPY 2,000 from the donation amount.

Procedure for claiming preferential treatment
For Japanese corporate tax or individual tax filing, the Japanese page states that donors submit a donation receipt certificate issued by SIR together with documentation showing that SIR is a specified public interest promotion corporation. SIR sends a copy of the relevant certification together with the donation receipt certificate after confirming payment.