Article 41-18-2Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.
第四十一条の十八の二（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除）
Where an individual has made, to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998) and a special certified specified nonprofit corporation prescribed in paragraph (4) of that Article; hereinafter the same applies in this Article), a donation related to a project pertaining to specified non-profit activities prescribed in Article 2, paragraph (1) of that Act (referred to as "specified non-profit activities" in the following paragraph) conducted by the certified specified nonprofit corporation, etc. (excluding a donation that is found to confer a special benefit on the person who made it and a donation that is clearly to be used for operations related to investment; hereinafter the same applies in this paragraph and the following paragraph) (excluding the case where the provisions of the following paragraph are applied to income tax for the year in which the expenditure pertaining to the donation was made), the expenditure pertaining to the donation is deemed to be a specified donation prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
個人が、認定特定非営利活動法人等（特定非営利活動促進法（平成十年法律第七号）第二条第三項に規定する認定特定非営利活動法人及び同条第四項に規定する特例認定特定非営利活動法人をいう。以下この条において同じ。）に対し、当該認定特定非営利活動法人等の行う同法第二条第一項に規定する特定非営利活動（次項において「特定非営利活動」という。）に係る事業に関連する寄附（その寄附をした者に特別の利益が及ぶと認められるもの及び出資に関する業務に充てられることが明らかなものを除く。以下この項及び次項において同じ。）をした場合（当該寄附に係る支出金を支出した年分の所得税につき次項の規定の適用を受ける場合を除く。）には、当該寄附に係る支出金は、所得税法第七十八条第二項に規定する特定寄附金とみなして、同法の規定を適用する。
With respect to expenditures pertaining to donations related to a project pertaining to specified non-profit activities conducted by a certified specified nonprofit corporation, etc., expended by an individual to that certified specified nonprofit corporation, etc. (hereinafter referred to in this paragraph as "donations for specified non-profit activities"), where the total amount of donations for specified non-profit activities expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of paragraph (1) of the preceding Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 40 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year (where the provisions of paragraph (1) of the following Article apply, the balance after deducting the amount to be deducted under the provisions of that paragraph from that amount equivalent to 25 percent; hereinafter the same applies in this paragraph), the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
個人が認定特定非営利活動法人等に対して支出した当該認定特定非営利活動法人等の行う特定非営利活動に係る事業に関連する寄附に係る支出金（以下この項において「特定非営利活動に関する寄附金」という。）については、その年中に支出した当該特定非営利活動に関する寄附金の額の合計額（当該合計額にその年中に支出した特定寄附金等の金額（所得税法第七十八条第二項に規定する特定寄附金の額及び前条第一項の規定により当該特定寄附金とみなされたものの額並びに第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）を加算した金額が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から当該特定寄附金等の金額を控除した残額）が二千円（その年中に支出した当該特定寄附金等の金額がある場合には、二千円から当該特定寄附金等の金額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の四十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額（次条第一項の規定の適用がある場合には、当該百分の二十五に相当する金額から同項の規定により控除する金額を控除した残額。以下この項において同じ。）を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18-2, paragraph (2) (Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
所得税法第九十二条第二項の規定は、第二項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十八の二第二項（認定特定非営利活動法人等に寄附をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18-2, paragraph (2) (Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation".
その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八の二第二項（認定特定非営利活動法人等に寄附をした場合の所得税額の特別控除）」とする。
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).