Summary of Furusato Nouzei (the local construction support taxation system) for company
When company donates for local construction project of local public entity recognized by country, Furusato Nouzei (the local construction support taxation system) for company founded in 2016 is system that tax credit does about 60% (maximum) of the amount of contribution from corporation relations tax of the company concerned.
About 90% (maximum) of the amount of contribution is reduced in total, and burden on substantial company is compressed to about 10% with reduction effect (about 30% of the amount of contribution) by inclusion in expenses from before.
Contents of special measures every items of taxation
40% of the amount of corporate residence tax contribution tax credit (20% of amount of corporate residence tax corporation tax percent the upper limit)
When deductions of corporation tax corporate residence tax do not reach 40% of the amount of contribution, we subtract sum that deducted deduction from sum equivalent to 40% of the amount of contribution to corporate residence tax
(10% of the amount of contribution, 5% of corporation amount of a tax the upper limit)
20% of the amount of corporate enterprise tax contribution tax credit (20% of corporate enterprise taxes the upper limit)
Point to keep in mind
- It is for contribution 100,000 yen per once or more
- You win prefectural Taxation Division, and please inquire for payment time of contribution
- In compensation for performing contribution, it is forbidden receiving economic profit
- About company-like contribution that the head office is located in Saga, we do not become a target of this system
The head office of this case refers to "principal office or office" in Local Tax Law.
(even if the registered head office is in Saga, it is object when we do not correspond as above)
Flow (flows from proposal of request, consultation → contribution of contribution to report procedure for corporation-affiliated tax) of corporation (company)-like procedure
(1) Request, consultation (introduction of business) of contribution
(2) Proposal of contribution
(3) As for the company names, it is exchanged the requirements for prefectural HP public announcement
(4) PR in prefectural HP of contribution offer company
(5) Payment (going to cope at any time) of sending, contribution of the delivery office action
(6) Sending (occasional after the payment confirmation of contribution) of contribution receipt
(7) Report procedure for corporation-affiliated tax
※ About detailed contents, please see the following flyer.
The Furusato Nouzei (the local construction support taxation system) Cabinet Office district construction promotion secretariat (external link) for company