The total amount is subtracted from income tax in year when, as a general rule, we donated to the constant upper limit about part more than 2,000 yen in donations and individual residence tax in the next year when we donated by doing final income tax return when we donate in "Furusato Nouzei" system for the local government.
The upper limit of exception deductions of residence tax was raised from 10% of the amount of conventional personal residence tax income percent to 20% of the amount of place profit percent in sums targeted for subtraction in 2015 by Local Tax Law revision of ordinary session of the Diet.
In addition, special exception that subtraction of tax could receive was founded without doing final income tax return procedure.
Final income tax return to tax office is unnecessary and can receive subtraction of tax if we submit "report exception application pertaining to donation tax credit" to the local government to donate to in the case of contribution application on after April 1, 2015 when originally salaried employees do not need final income tax return, and they pay their tax with oldness.
In addition, in application of this exception, the local government which we contributed has constant requirements including within 5 groups.