Details on Preferential Tax Treatment

Taxation on Contributions

The Independent Administrative Institution National Institutes for Cultural Heritage (NICH) is a designated public-service promotion corporation. As such, individuals and corporates making contributions to NICH and its facilities can receive preferential income and resident tax treatment separate from other general donations.
* Except for Donation/Memberships written below; Seifukai Association and Nara National Museum Second-Hand Sales toward Charitable Giving.
* If you pay income tax in Japan and wish to receive a Certificate for a tax deduction, please contact to each e-mail address (or phone number) written on the Donation/Membership page after confirming your donation.

How to Apply for Preferential Tax Treatment

Please submit the Donation Acceptance Certificate or the Receipt issued by NICH or its facility when filing your taxes.
These documents are needed to receive preferential tax treatment, so please store them securely.
*Credit card transaction takes a few months to complete. If paying with credit card after October, Certificate of your donation may not be issued until the following year. If you are making donations after October and would like the tax deducted the same year, please pay by bank transfer.

About Preferential Tax Treatments (Deductions)

Contributions to designated public-service promotion corporations are eligible for the following preferential tax treatment.


When an individual makes donations to a public-service promotion corporation, the amount paid is treated as a "designated donation" and a certain amount is subject to tax deduction following appropriate procedures. This system allows either [the sum of total donation made during the year] or [Amount equal to 40% of total income] (Applied to the lower amount of the two) minus 2000 yen to be deducted from taxes.


  • If total annual income is 8,000,000 yen:
    40% of total annual income = 3,200,000 yen
  • Tax deducted in this case is calculated as follows:
    If total amount of donation is 50,000 yen; (50,000 yen - 2,000 yen = 48,000 yen)
    If total amount of donation is 4,000,000 yen; 3,200,000 - 2,000 yen = 3,198,000 yen


When a corporate makes donations to a public-service promotion corporation, the amount paid can be listed separate from standard donations to receive preferential tax deduction. In addition, the revisions to the tax system in 2012 raised the deductible amount limit to allow for a further preferential treatment.
⇒Deductible tax amount = (Capital fund x 0.375% + 6.25% of Gross Income) x 1/2