How to receive tax deductions (※ For people living in Japan)

Donations can be deducted from individual donations, corporate donations, and bequest and inheritance gifts.

1. Individual donation

  1. Deduction from income tax: Applicable when an annual total of over 2,000 yen was donated to Animal Rights Center
  2. Deduction from resident tax: Applicable if you live in Tokyo prefecture and meet the above criterion

The deduction from income tax and deduction from resident tax can result in up to 50% tax savings.

A surprising amount remains in your wallet!  Smart tax deduction from donation.

Procedure for income tax deduction

The maximum annual donation amount applicable to income tax deductions is 40% of your income.

 STEP1: Donate to ARC.

 STEP2: Receive from ARC a certificate of donation received (serves as a receipt).

 STEP3: File a tax return.

 STEP4: Receive deduction.

All donation receipt certificates will be sent out together between mid-January and the end of January each year.
The period for filing tax returns is February 16 – March 15 each year. Please attach the donation receipt certificate.
 ・Refer also to the National Tax Agency website

Procedure for resident tax deduction

Process this together with income tax deduction.
When you file income tax return, please fill in the donation amount in the “donation tax deduction” entry under “topics related to residence tax”.
※ Because the Animal Rights Center is under the jurisdiction of Tokyo Prefecture, the resident tax is a deducted only in Tokyo Prefecture.
・Also refer to the website for donation deduction of personal residence tax (Tokyo Metropolitan Government Bureau of Taxation)

Notes regarding receiving tax deductions

  • Declaration:
    Apply for deduction at the time of tax return. Be sure to file a tax return.
  • Salary earners:
    Salary earners must also file a tax return. There is no year-end adjustment for donations.
  • If you do not file tax returns:
    Even if you do not file tax returns, you will need to file resident tax.
  • Donation receipt certificate:
    When filing the tax return, you will need the donation receipt certificate issued by our organization (in place of a receipt).

About donation receipt certificates, please see the bottom of this page.

2. Corporate donation

The advantage is the application of the “special deduction limit”. The deduction limit will increase.
In  calculating corporate tax, “the limited amount of deduction for general donation” is applied to the amount exceeding the special limit. You can deduct at the “special deduction limit”.
As it varies depending on your corporation, please check the website etc of the relevant taxation office or the National Taxation Office. for details, or contact the nearest tax office.
・ If “a corporation donates to accredited / exceptionally accredited NPO corporation (Cabinet Office)” is also referred to

・Also refer to “If a corporation donates to accredited / special accredited NPO (Cabinet Office)”

 STEP1: Donate to ARC.

 STEP2: Receive from ARC a certificate of donation received (serves as a receipt).

 STEP3: File a tax return.

 STEP4: Receive deduction.

※ When filing your tax return, please attach the donation receipt certificate.

How to calculate the special deduction limit

Allowance for deduction from donation to authorized NPO corporation
Corporation with capital (the amount of capital at the end of the period × 0.375% + income amount* × 6.25%) × 1/2

・Also refer to the National Tax Agency website “If you donated”. (In the National Tax Agency article, there is a calculation example of “deduction from donations by the corporation”)

Donation receipt certificate issued by Animal Rights Center

  • Individual donation, corporate donation, monthly support, membership dues contributed (including Lite Members)
    We will mail you all the receipts together in January or by early-February.
  • We cannot re-issue even in the case of loss, so please keep them safe.
  • It will be issued on the date when the payment is confirmed at ARC. In the case of a credit card, it will be delayed by 2 months.
  • The donation receipt certificate will be addressed to the name and address registered to ARC. Please contact us in advance if there is a name change or relocation.
Regarding donation receipt certificate for credit card payment
  • The issue date will be 2 months later.
    It will not be date of withdrawal from the account, but the date of credit to ARC from the payment agency.
  • It takes 2 months from credit card payment until credit to ARC.
  • Please note: For donations in November or December, the date will be in the following year = the donation will be considered made in the following year.
Regarding donation receipt certificate for bank transfer
  • In case of bank transfer, the donor’s name will be written only in katakana.
  • We cannot contact you from this end.  If you’d like a donation receipt certificate, please inform our office of your name and address.  Please contact us at 03-3770-0720, fax 03-4540-4049, or via the contact form.

Please support the Animal Rights Center activities.

General Donation

For one-time donation with credit card or PayPal.

Select Gift Amount
Message to animals

Monthly Support

A donation program in which you can provide continuous support with fixed-amount donations on a monthly basis through automatic fund transfer.  Continuous donations allow us to make mid- and long-term improvements to the system in which animals are being exploited.
Payment will be processed automatically each month.

Select Gift Amount
Message to animals

Bank Transfer

Bank NameMUFG Bank, Ltd.
Branch Name & AddressShibuya-Chuo Branch
1-23-10, Jinnan, Shibuya-ku, Tokyo
SWIFT code /

BIC code

Account Number345-5968916
Account Name & AddressAnimal Rights Center Japan
New Shibuya Cooporas 1009 12-3 Udagawacho, Shibuya-ku, Tokyo, Japan

*If you live in Japan, we will send you a receipt for receiving a tax deduction on your donation.  Please send us your name and address.

Animal Rights Center Japan is an Approved Specified Nonprofit Corporation since 2017 August 18.
You can receive a tax deduction on your donation if you donate over 2,000 yen.  If you would like to receive a tax deduction on your donation, you have to file your tax return.