Giving Trend in Japan

Comparison of Individual Giving in 4 Countries(Japan, South Korea, UK, USA)

Trend of Individual Giving・Membership・Number of Donors・Donor PerYear: January to December in 2009 – 2016, Bothcentage Against Population (Financialgenders from 20 to 79 years old)
Individual Giving

Membership

Number of Donors/ Percentage
Against Population

Trend of Corporate Giving

Trend of Grant
From Foundations(Financial Year: April to March)

Corporate Giving

Number of Donor Companies / Percentage against Total Current Income

Total Individual Giving andNominal GDP Ratio (2016)

FoundationsJAPAN2016

JPY 775.6 billion

JPY232.8billion

45.71 million
45.4％

2015

JPY

JPY 790.9 billion

2014

JPY 740.9 billion

JPY

312.9billion

44.10 million
43.6％

JPY 710.3 billion

420,000

420,000

1.38％

1.32％

JPY 100.6 billion

SOUTH
KOREA

JPY

JPY 99.6 billion

673.6

(KRW

2013

420,000

1.40％

JPY 68.5 billion
JPY1trillion

2012
2011

JPY 693.1 billion

322.7

JPY 1018.2 billion

JPY

For Eastern Japan
Disaster Relief
JPY20102009

500 billion

Exclude Easter Japan
Disaster Relief
JPY518.2 billion

JPY 487.4 billion

JPY 545.5 billion

billion319billion

JPY236.2billion

JPY

375.5billion

47.59 million
46.7％

70.26 million
68.6％
37.33 million
33.7％

37.66 million
34.0％

JPY 675.5 billion

JPY 716.8 billion

JPY 695.7 billion

JPY 546.7 billion

420,000

0.54%

Nomiual GDP Ratio

JPY 66 billion

2.14％

1.80％
JPY30trillion(USD

2017 寄付白書-インフォ�ラフィック英文.indd 10-11

9.7 billion)

billionUSA

520,000

420,0000.50%

Nomiual GDP Ratio

1.66％

2.11％

440,000

Nomiual GDP Ratio

billion

503.5(GBPJPY

0.14%

billion7 trillion 90 billion)UK
JPY 698.6 billion¥₩€775.6

666.4

281.86 billion)

billion

1.44%

Nomiual GDP Ratio

2018/01/31 11:28

Various Donor Personality Types

Sex・Age・DonorPercentage(By Category, Multiple Answers Allowed)*Please refer to P.20 to 23 of “Giving Japan 2017”

maleFor theBetter
World!

22.6%
41.9%
9.3%

11.1%
（n=2,671）

Local Improvement/Revitalization, Emergency Assistance for Disaster Relief, International Cooperation, Arts, Culture and Sports,
Education and Research, Employment
Promotion and Support, Health, Medicineand Welfare, Youth Development, Conservation of Natural Environment, Human Rights
Protection, Intermediary Support for Social
Contribution Activities, Others① Pioneers of the Future

Donors believing“I can change
the Society by giving donations!”
Many of them are business owners and Category 1 Donors.

（n=2,678）
Category 2

State, Municipalities (excludingHometown Tax), Political Donations, Religious Donations,
Community Chest, Japan Red
Cross, Neighborhood Association, Women’s Club, Senior
Citizens’ Club, Children’s Club,
Industry Groups, CommercialGroups, Labor Unions

20s② Petit Social Type

Category 3

Hometown Tax*

“Hometown Tax, Furusato Nōzei
in Japanese, is a tax reduction
given to tax payers who donate
to local municipalities. It is asystem in Japan that allows taxpayers who live in urban areas tocontribute to rural areas in returnfor a credit from income tax andresidence tax. Taxpayers choose
the receiving jurisdiction.

15.7%
11.8%

Give rather small donations
to NPOs or NGOs at theirown individual pace withfree will.

7.6%（n=287）③ The Little Heroes Type

30s

Donors who rise to help and give at
the time of disasters and emergencies.
A large amount of donations was given by people in Kyushu area after theearthquake in Kumamoto in 2016.

Donors of this type are sensitive to information and trend.
They quickly detect whereneeds are and use SNS to promote fundraising. Many are theyounger generations.

Female33.4%

Category 1④ Trend Savvy Type

17.4%

Motivation
for Giving

12.4%
16.6%
14.9%

⑦ Mutual Supporter Type

This group of donors make Category 2
Type donations from the traditional customs of mutual support at the time ofdifficulty. Encompasses broad age range.

（n=590）
40s

14.2%
21.6%
15.1%
（n=875）

50s

19.0%
35.5%
12.1%

For theSociety!

To HelpNeighbors!

（n=932）
60s

22.9%
46.4%
8.5%

⑤ Charity Santa Type
Donors who genuinely wish to
give a hand to help people inneeds. Many are elderly.

※Above “Donor Personality Types” were identified and defined based on the data obtained from national survey in donation. We thank Shusaku Sasaki (KeioUniversity), Jun Sumida (Japan Fundraising Association) and Yuichiro Naganawa (Japan Fundraising Association) for their pro bono work on the project.

2017 寄付白書-インフォ�ラフィック英文.indd 12-13⑥ CommunityMothers and Fathers

Parents give to the Community toimprove the Society not only fortheir own children but for all thefuture generations. Donations normally go to both NPOs in Education and community associations
including children’s circles andresidents’associations,（n=1,251）
70s

25.9%
55.4%
6.1%
（n=1,414）
0.0%

20%

40%

60%

2018/01/31 11:28

Policies and Systems
Bequest Donations

Donation of Real Estate

There are 3 types of Bequest Donations; donation made by the deceased’s will,
donations made from inherited estates and donations made by setting up atrust. The first type of Bequest Donations by Will is a realization of the deceased’s
will where a transfer of all or a part of estates owned by the deceased is made to
private non-profit institutions such as NPOs, Public Interest Corporations, Education Institutions and the Government and local municipalities.Donation of all ora part of inherited assets by successors is also treated as Bequest Donation while
you can choose to set up a trust so that Bequest donations are given to selected
non-profit organizations.

Real Estate owned by individuals in Japan is valued
approximately JPY 1 trillion. However, there aresome complication in giving real estate especiallyin terms of taxation. The current taxation systemdeems Bequest Donations as transfer of real estateat the current prices and impose a large amountof income tax on donors for the increases in value.

JPY

1.5 million

Estate: JPY 60 million
Legal Successors: 2
Bequest Donations:
2 organizations + 1 person

Bequestthe deceased

Descent

Grand Mother

Descent

SpouseJPY

Income Tax on
Deemed Transferof Real Estate
Approximately

We inherited our father’s parents’house and land but with distanceand inconvenience, we left themas they were for a long time. We
then investigated options to donate
them to a good cause and find out..

Maybe it’s time to prepare a will... It may be a good idea togive some amount to my own town as a token of gratitude.
ExampleMePublic InterestCorporation

Grand Father 70s

A

Bequest6,60* Information obtained from “Request on 2017 Tax Revision” by Coalition for Legislation to Support Citizen’s Organizations (C’s)
Me (Student)
teen

Father 40s

0.5 million
NPOB

Grand Mother 70s

MotherExempt from Inheritance Tax+ Deduction for donation
JPY

Mother 40s

Exempt from Inheritance Tax+ Deduction for donation

20 million FriendJPY 8 millionCertiﬁed NPO

D

What is“Dormant Account”? What did I do with thebank accounts I opened when I was young?
FatherCabinet Oﬃce

JPY8 million
SchoolCSupervise* Information obtained from Specified Coalition for Legislation to Support Citizen’s Organizations (C’s)
and Japan Legacy Gift Association (https://izoukifu.jp/)* Information obtained from Specified Coalition for Legislation to Support Citizen’s Organizations (C’s)

Public Interest
Foundation A

JPY 20,000
Certiﬁed NPO B

JPY 2,000
Social Welfare
Corporation C

DormantAccount

14,000JPY 8,000

DepositInsurauce
Corporation= REDUCEDTAXAnnual Income: JPY 4.2 million
Taxable Income: JPY 2.26 million
Income Tax Rate: 10%

Deliver

Payment Request
payment

Transferof Control

Depositors

Grant・Loan
Supervise

Grant・Loan・Investment・Supervise

Intermediary FundDistribution
Organizations

REFUND

40s Oﬃce Worker

Giving
JPY 30,000
in Total

Under the current tax system, donors can receive I donated some amount to a NPO suptax deductions if given to Specified Nonprofit
porting disaster relief. I would like toCorporation and Specified Public Interest Corpo- know if I am entitled to tax deduction.
Motherration (Public Interest Incorporated Foundation
Government・and Public Interest Incorporated Association,Local government
Social Welfare Corporation, Incorporated Educational Institution, Offenders Rehabilitation ActCorporation etc.) Donors benefit from the tax deduction if they file tax returns for income tax andresidence tax at the end of the fiscal year. The
Max 50%deduction only applies to tax payers who earn
TAX CREDIT
income and it may not be applicable to pensioners, full-time house makers and students who do The Maximum Tax Credit JPY
not pay income tax nor residence tax.
(The Maximum amount for income credid JPY 5,600)

Designated Fund
Utilizing
Organizations

Tax system for Donations

2017 寄付白書-インフォ�ラフィック英文.indd 14-15

It refers to a “Sleeping” bank account where there has been no transaction madeto and from such account for long time. To qualify Dormant Account status, there
has been no transaction for 10 years or in terms of fixed-term deposit it has been
due for at least 10 years and the accountholders cannot be contactable. They may
be bank accounts opened when they were young or were left by the deceased.
Dormant account is valued for over JPY 60 billion in Japan and utilizing it forsocial causes is under discussion.

Financialinstitutions

Child10 million

Dormant Account

JPYBequestＮＰＯ

Purchase Price: JPY 5 million
Market Value: JPY 35 million
30 million (3.5 − 5 million) is deemedtransfer Income and to pay
JPY 6.6 million (30 million × app 22%)for Income Tax ?

JPYmillionExempt from Inheritance Tax

30 million

JPY

Donate a piece oflaud inherited ten
Donateyears ago to anNPODonor

ＮＰＯ A

Public Interest
Foundation B

Public Interest
Corporation C* Information obtained from website by “Dormant Account Future Vision Platform”(http://kyumin.jp/)

2018/01/31 11:28