Individual - Other tax credits and incentives

Last reviewed - 23 January 2024

For local tax purposes, contributions made to the Community Chest, the Japan Red Cross, any prefecture and city (or municipality), and groups approved by each prefecture and city (or municipality) under their respective regulations qualify as creditable charitable contributions. Aggregated charitable contributions in excess of JPY 2,000 are deductible, subject to a cap of 40% of gross taxable amount.