Tax Benefits

Donors are entitled to tax benefits on their donations in accordance with the Corporation Tax Law and the Income Tax Law.*

Tax exemptions for donations

  • Individual donors
    Individual donors who contribute ¥5,000 or more up to a maximum of 40 percent of their total annual income can deduct the amount they donate (minus ¥5,000) from their total annual income.
    A donor with an annual income of ¥8 million will have a tax-exempt donation limit of ¥3.2 million (40 percent). Therefore, the deduction that this donor can take is calculated as follows.
  • Donation of ¥50,000:
    deduction of ¥45,000 (i.e., ¥50,000-¥5,000)
  • Donation of ¥3,500,000:
    deduction of ¥3,195,000 (i.e., ¥3,200,000 [the 40 percent limit] – ¥5,000)
  • Corporate Donors
    Corporations can write off the entire amount of their donation as expenses.

Procedure for claiming tax benefits

Please submit a report to your tax office within the prescribed reporting period, accompanied by the Certificate of Donation that will be issued to you from Hitotsubashi University.
The University will issue these Certificates as soon as receipt of the donation is confirmed.

* Individual donors may claim an exemption for their donation in accordance with Article 78, Section 2, Item 2 of the Income Tax Law. Corporate donors can write their donation off as expenses in accordance with Article 37, Section 3, Item 2 of the Corporation Tax Law.

For more information, contact:
Frontier 4 Foundation Secretariat 2-1 Naka, Kunitachi, Tokyo 186-8601, Japan
Tel: +81(0)42-580-8888Fax: +81(0)42-580-8888Email:
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