Financial Cooperation from the Private Sector
The Japan Foundation holds international cultural exchange programs thanks to generous financial contributions from companies, organizations, and individuals.
The private-sector financial contribution and donation system for fiscal 2013 are explained below along with a list of donors and contributors and the programs made possible with the financial support.
1．Categories of Financial Cooperation
(1) General Donations
General donations are used to fund the Japan Foundation's international cultural exchange programs.
①General Donations System
General donations are received from companies, organizations, and individuals. The amount and timing of the donation are up to the donor. Donors in fiscal 2013 are listed on the following page under Donors for Program Expenses and Private Endowments Providers.
- Donations for program expenses
- These donations fund the Japan Foundation's programs conducted in the same fiscal year as the donation. The donor can request the donation to be used for a specific project during the fiscal year.
- Donations for operational funds (private endowments)
- These donations are deposited to the Japan Foundation's funds, and the accrued interest is used for program expenses in perpetuity. Implementation status in fiscal 2013 of the special programs established and named at the request of the benefactors in the past are on the next page under Programs Supported by Private Endowments.
②Corporate Membership System (Supporting members)
Fixed donations are received from companies and organizations as annual membership dues. They are used to fund programs conducted in the same fiscal year. Donations are made in units of 100,000 yen. General Members donate 100,000 yen to 400,000 yen, and Special Members donate 500,000 yen or more annually. Membership benefits include invitations to various events of the Japan Foundation and a copy of The Japan Foundation Annual Report. Corporate members for fiscal 2013 are listed on the next page under Corporate Members.
(2) Designated Donations
Financial contributions from individuals and corporations in Japan to support international cultural exchange programs in Japan and overseas are received by the Japan Foundation (designated public benefit organization) as donations to be used as a subsidy for applicable cultural exchange projects. This system makes donors eligible for tax benefits for their donations.
Applicable programs are international cultural exchange activities such as personnel exchanges, overseas Japanese studies and Japanese-language education programs, performances, exhibitions, and seminars. Designated donations are reviewed by a screening committee of outside experts to decide whether to accept the donation. Programs funded by designated donations in fiscal 2013 are listed on the next page under Programs Supported by Designated Donations.
(3) Other Types of Financial Cooperation
Besides donations, the Japan Foundation receives private-sector financial support in various forms such as cooperation funds and grants. Examples of such support in fiscal 2013 are listed on the next page under Examples of Non-Donation Financial Support.
2. Tax Benefits for Donations
The Japan Foundation is a "Designated Public Benefit Organization" in accordance with Article 77 of the Corporate Tax Enforcement Order and Article 217 of the Income Tax Enforcement Order. This makes Japan-based donations to the Japan Foundation eligible for the following tax benefits.
(1) For corporations
The total donation amount to Designated Public Benefit Organizations or the maximum deductible donation amount to Designated Public Benefit Organizations, whichever is smaller, is treated as a loss.
Note: If the total donation amount to Designated Public Benefit Organizations is larger, the amount not treated as a loss (the amount exceeding the maximum deductible amount of donation to Designated Public Benefit Organizations) is included in the amount of normal donations.
The maximum deductible amount of a donation is calculated as follows.
- Normal donations
- (Amount of capital × Number of months for the period/12 × 0.25% + Amount of income × 2.5%) × 1/4
- Donation to designated public benefit organizations
- (Amount of capital × Number of months for the period/12 × 0.375% + Amount of income × 6.25%) × 1/2
(2) For individuals
The total donation amount minus 2,000 yen (up to 40% of the gross income) is tax deductible. Donations of inherited assets are also eligible for beneficial taxation treatment.
3. Donations Received in Fiscal 2013
List of Donors, Contributors, and Supported Programs in Fiscal 2013
Donors for Programs Expenses
Biken International Co.,Ltd. (donation for overall program expenses)
Matsuo Doi (donation for the Japan Foundation China Center programs)
Fuji Television Network, Inc. (donation for 50th anniversary programs of the Japan Cultural Institute in Rome)
Japan Tobacco Inc. (donation for Japanese-language and Japanese studies at Russian universities)
Yukie Kotani (donation for overall program expenses)
Shogo Kurokawa (donation for the Japan Foundation China Center programs)
Lotte Co., Ltd. (donation for Japanese-Korean student package design exchange project)
Mitsubishi Corp., (donations for Sugimoto Bunraku Sonezaki Shinju: The Love Suicides at Sonezaki, Madrid performance, and "Namban Lacquer: Japan remained in Spain. 400 years after the Keicho Embassy")
Hisashi Noda (donation for Japanese-Language Program for Overseas Partner University Students)
Chizu Suzuki (donation for Sugimoto Bunraku Sonezaki Shinju: The Love Suicides at Sonezaki, Rome performance)
Six individuals, one corporation, and one anonymous organization (donations for Japan Foundation Japanese-Language Institute, Kansai programs; Japanese-Language Program for Overseas Partner University Students, JET Memorial Invitation Program for US High School Students, "Namban Lacquer: Japan remained in Spain. 400 years after the Keicho Embassy" exhibition, 50th anniversary programs of the Japan Cultural Institute in Rome, and overall program expenses)
Motoko Katakura (donation bequeathed by the deceased)
Programs Supported by Private Endowments
(Special programs established and named at the request of the benefactor)
Takasago Thermal Engineering Japanese Studies Fellowship
The benefactor is Takasago Thermal Engineering Co., Ltd. To promote Japanese studies in Southeast Asia, this program provides young Japanese studies scholars in Southeast Asia to conduct research in Japan. In fiscal 2013, one fellow from Vietnam was invited to Japan.
Ken Watanabe Memorial Fund, Library Book Donations
The benefactor is Mr. Yukinobu Watanabe, the father of Foreign Ministry worker Mr. Ken Watanabe who died in a traffic accident while training in the U.S. In fiscal 2013, 229 Japanese studies books were donated to the Tianjin Academy of Social Sciences in China.
(As of late fiscal 2013, in alphabetical order)
(1) Special Members
The Bank of Tokyo-Mitsubishi UFJ, Ltd.; Shochiku Co., Ltd.;
two other corporate members
(2) General Members
All Japan Kendo Federation; Bonjinsha Inc.;
Daiichi Seiwa Jimusho Co., Ltd.; Daikin Industries, Ltd.;
Daiwa Securities Co. Ltd.; Fuji Xerox Co., Ltd.; Hitachi Ltd.;
Idemitsu Kosan Co., Ltd.; Ikenobo; Insho-sha;
Japan International Cooperation Center; Katolec Corp. ;
Kodansha Ltd.; Kodokan Judo Institute; Kokusai Service Agency;
Komazawa University; Meiji Shoin Holdings;
Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.;
Mizuho Securities Co., Ltd.; Mori Building Co., Ltd.;
Motion Picture Producers Association of Japan, Inc.;
NHK International, Inc.; Nippon Communications Foundation;
Nippon Origami Association; Shorinji Kempo Organization;
SMBC Nikko Securities Inc.; Starlanes Travel Service Corp.;
Sumitomo Mitsui Banking Corp.; Tokyo Business Service Co., Ltd;
Urasenke Foundation; Ushio Inc.; three other corporate members
Programs Supported by Designated Donations
(Country of program implementation in parentheses)
19th Honolulu Festival (U.S.)
Asian University for Women Scholarship Program (Bangladesh)
The Conference of Japanese and Chinese Journalists (China, Japan)
The Institute of International Law 76th Session in Tokyo (Japan)
Inter-University Center for Japanese Language Studies 50th Anniversary Project (Japan)
Japan-Korea Exchange Festival Matsuri 2013 (Japan)
Japan Return Programme 2013 "Communication and Peace" Nihongo Summit (Japan)
Kellogg School of Management, Global Hub (U.S.)
LSH Asia Scholarship (Japan)
Music from Japan Festival 2014 (U.S.)
Nagashima Ohno & Tsunematsu Program for Japanese Law and Culture at Duke Law School (U.S.)
Portland Japanese Garden Expansion Project (U.S.)
Shitennoji Wasso (Japan)
The sixth Annual Conference, Asian Criminological Society (Japan)
Teachers Dispatch Program for the iEARN International Conference (Qatar)
US-Japan Research Institute (U.S.)
Ishibashi Foundation: Grant for the Japan Pavilion at the 55th Venice Biennale International Art Exhibition
The Kamenori Foundation: Nihongo-jin Forum and four other programs co-sponsored or financially supported
Japan Tobacco International (JTI): Cooperation for 50th anniversary programs of the Japan Cultural Institute in Rome and two other programs
Shoyu Club: Grants for Vietnamese Japanese Studies Students and Young Researchers to Train in Japan, and two other programs
Yoko Ceschina: Cooperation for Sugimoto Bunraku Sonezaki Shinju: The Love Suicides at Sonezaki, Rome performance