Regarding the regional revitalization support tax scheme (corporate hometown tax donations), Fukuyama City has published an overview of the scheme and projects eligible for donations, and updated its guidance on donation procedures and its list of selected projects.
Fukuyama City has indicated its policy of recruiting companies to support the city's regional revitalization projects through the corporate hometown tax donation scheme, with the aim of gaining understanding and support for its regional revitalization initiatives. Donations are intended to promote regional revitalization projects, and materials introducing cooperating companies, flyers, and a list of regional revitalization projects eligible for donations have been compiled.
The scheme is explained as allowing tax credits for donations to projects of local governments certified by the national government, with the expected burden of donations reduced through the combined effect of deductibility as an expense for tax purposes. The donation conditions are that the company's head office must be located outside the local government receiving the donation, the minimum donation per contribution is ¥100,000, and the provision of economic benefits in return for a donation is prohibited.
For donation procedures, a notice directing users to a separate page is provided together with a link to a page containing detailed procedural guidance. Materials introducing companies that have offered to make donations are also posted, indicating that 14 companies made donations in fiscal 2026.