Kitakyushu City published details of the Corporate Hometown Tax Donation Program and eligible projects, along with results as of the end of March 2026. It outlines the mechanism under which approximately 90% of the donation amount is reduced through tax credits and other measures, and gives specific examples of eligible projects.
Kitakyushu City published details of the Corporate Hometown Tax Donation Program and eligible projects, explaining that companies can receive tax credits when donating to projects based on regional revitalization plans certified by the national government. The system was revised in the FY2020 tax reform, introducing a special measure under which an amount equivalent to approximately 90% of the donation is reduced through tax relief.
The tax measures comprise a corporate inhabitant tax deduction of 40% of the donation, subject to a cap of 20%, a corporate tax deduction capped at 40% of the donation, and a corporate enterprise tax deduction covering 20% of the donation. This provides broad relief against the donation amount.
Kitakyushu City's eligible donation projects consist of projects based on the national government's regional revitalization plans and are implemented in line with a plan certified in March 2020. The listed fields are examples, and projects in other fields can also be introduced.
As of the end of March 2026, the city listed donation cases for which the company names and donation amounts were disclosed, along with the amount donated by each company. It also provided the submission destination and contact details for donation proposal forms.