We are delighted to announce that Oxfam Japan is a certified NPO by The National Tax Agency from 16th June 2011 which means donations made to Oxfam Japan from the date above are tax-deductible.

Please note that there are the following three ways of deducting tax from donations applied by the National Tax Agency:
* Individual
* Corporation
* Inheritance/Bequest

For an individual

You can choose between the Special exemption for donation and the Deduction for donations. (which of these exemptions will be most beneficial depends on your income, the amount donated and other factors.) For more details, please refer to National Tax Agency’s guideline.

1) Special exemption for donation to certified NPOs (tax deductions)
[Your total amount of donation – 2,000 yen] x 40% = Special exemption for donations to certified NPO (Oxfam Japan)
*Your total amount of donation must be under 40% of your total income
*Your Special exemption for donation to certified NPO should be up to 25% of your income tax

2) Deduction for donations (Income deductions)

The amount deducted from the annual income is in which 2,000 yen is subtracted from your total amount of donation. However, when the total donation amount exceeds 40% of your annual income, 2000yen subtracted amount from 40% equivalent value is deducted.

[Your total amount of donation – 2,000 yen] = Deduction for donations to certified NPO (Oxfam Japan)

* Your total amount of donation must be under 40% of your total income

In addition to this deduction, your council tax may also be deductable depending on your local authorities. Please contact your local authority office for details.

How to apply

* Please file a final tax return at your local tax office. (please note that it is not possible to apply at a year-end adjustment.) (Final tax return usually proceess from February 16 to March 15 every year)
* Please attach "Receipt" issued by Oxfam Japan when you submit an application form. Oxfam Japan sends you “Receipts” by post every January.

Please note
*Please keep the receipt of the remittance slip, when you make payment (donation) at Japan post bank.
* Please keep your ‘Receipt’ safe until you submit your application to the local tax office as we cannot reissue ‘Receipt’ under any circumstances.
* Your name on “Receipt” will be your name registered with Oxfam Japan.

For a company/organisation

Donations made by a company/organisation can be included in Deductible Expenses within the same range of “Inclusion in Charges against Revenue ”. Please note that the donations for other Certified NPOs and Special public interest promotion corporations have to be included when you process the inclusion in Charges against Revenue.

Please note

*If you need receipts, please contact Oxfam Japan each time and keep them safe as we are unable to reissue receipts under any circumstances.
*Without any special requirements, Oxfam Japan will issue receipts every January.
*Please keep the receipt of the remittance slip, when you make payment (donation) at Japan post bank.
* Name on “Receipt” will be your company/organisation’s name registered with Oxfam Japan.

Contributions by Inheritance/Bequest

If an individual contributes his/her inheritance or bequest before the due date of tax return, Inheritance tax will not be charged (please note there are some cases which the tax will be charged).

How to apply

* Please file a final tax return at your local tax office and attach "Receipt" issued by Oxfam Japan when you submit an application form.

Please note

*Please contact Oxfam Japan if you wish to donate your Inheritance/Bequest.
*For the deduction of tax, you need to donate before the due date of a final return for inheritance tax.
*Please keep the receipt of the remittance slip, when you make payment (donation) at Japan post bank.
* Please keep your ‘Receipt’ safe as we cannot reissue ‘Receipt’ under any circumstances.

For further information, please contact National Tax Agency or a tax office. You can also see the detailed information at http://www.nta.go.jp/index.htm
Income Tax Guide for Foreigners ( in English) is available at: http://www.nta.go.jp/tetsuzuki/shinkoku/shotoku/tebiki2011/pdf/43.pdf