財団法人震災復興支援放射能安全研究所

For Our Children, Our Hope for the Future Testing the Human Body for Radiation Testing Foods for Radiation Disclosing Information on Testing and Research Research Institute of Radiation for Disaster recovery support

Donations

Donation Methods

The Institute seeks donations for research and testing relating to the impact of radioactive contamination arising from the Great East Japan Earthquake and the accident at TEPCO's Fukushima No. 1 nuclear power plant, and internal radiation exposure arising from food ingestion. As donations to the Institute are treated as donations to Special Public Interest Promotion Corporation, they are eligible for preferential treatment as tax deductibles.

How Donations Are Used

  • Testing people for internal radiation exposure in connection with radioactive contamination
  • Testing foods in general for radioactive contamination
  • Research into decontaminating radioactive materials emitted into the environment, and decontamination operations
  • Supporting municipalities that have been evacuated because of the nuclear accident
  • Education to provide accurate knowledge about radioactivity, safety training, and development of human resources

To make a donation, download theDonation Application Form (PDF), fill it out, and fax it to 0247-57-5006. At the same time, please remit your donation to the following account. Please notify us if you require a receipt, indicating the name of the individual or company to which it should be addressed.

■Bank
Ono Branch, The Toho Bank
■Account
Ordinary Account (Futsu yokin) No. 567678
■Account holder
Research Institute of Radiation for Disaster recovery support
zai) shinsaifukkoushien houshanou taisaku kenkyuu sho
daihyou riji sagawa fumihiko

Tax Deductions for Donations

Individuals and companies who make donations to the Institute are eligible for preferential tax treatment in the form of tax deductions. Individuals can claim deductions from income tax (inhabitants’ tax in the case of some prefectures and municipalities) and companies can claim deductions from corporation tax. Please notify us if you require a receipt, indicating the name of the individual or company to which it should be addressed.

Donations by Individuals

Tax deductible amount = (donation or limit of 40% of annual income, whichever is the lower) - \2,000
Example: In the case of a \20,000 donation
\20,000-\2,000 =\18,000 (tax deductible amount)

Inhabitants’ taxes may also be eligible, although there are no uniform rules governing the whole of Japan. Under the respective ordinances of individual prefectures and municipalities, designated donations may be eligible for deduction from inhabitants’ taxes. As these ordinances are subject to frequent changes, please consult the appropriate section of your municipal office in advance.

When donations are Eligible for Local Inhabitants Tax Deductions
After deducting \2,000 from the donation, tax credits for donations are calculated as follows
･Donations designated by prefectural governments: deductible amount = amount of donations-\2,000 x 4% for prefectural inhabitants’ tax.
･Donations designated by municipal governments: deductible amount = amount of donations-\2,000 x 6% for municipal inhabitants’ tax
Donors may file for tax credits against their personal local inhabitant taxes when they make their final income tax returns. The upper limit on deductible donations is 30% of total annual income.

Donations by Corporations

The equivalent of 1/2 of the total of the amounts A and B given below

A: The equivalent of 2.5/1000 of the amount calculated by dividing the amount of capital at the end of the business year in question by 12, then multiplying that by the number of months for the business year

B: The equivalent of 5/100 of the amount of income for the business year in question

Example: (Base capital amount + Base income amount) x 1/2 = Maximum amount of donations that can be included in deductible expenses
Base capital amount = Capital amount x No. of months for the period/12 months x 2.5/1000
Base income amount = Amount of income x 5/100

Please consult your local tax office or a licensed tax accountant for more details.