Grants Procedures (Guide)Thank you for applying to make a grant to Tokyo University of Agriculture and Technology.
This Guide explains the procedural flow for making a grant.
We look forward to your continued support toward education and research at TUAT.
Procedures for Making a Grant
1. Applying to Make a Grant
Please send the attached Grant Application Form to Tokyo University of Agriculture and Technology
Research Support Office at:
For Fuchu area: 3-8-1 Harumi-cho, Fuchu-shi, Tokyo 183-8538
For Koganei area: 2-24-16 Naka-cho, Koganei-shi, Naka-cho Tokyo 184-8588


When making a grant as a corporation, please affix your corporate seal to the application form.
Normally grant procedures take several weeks from application through to payment. Pleasecontact TUAT in cases of urgency.
The application form can be downloaded from our webpage at the following address:
http://www.tuat.ac.jp/~kenkyu2/sangaku/sangaku-yosikisyu.htm

From TUAT
After receipt your Grant Application Form will be examined by the Funding Examination Committee ofTUAT.
After examination and acceptance TUAT will send you a Grant Deposit Form (funding request).
*The form includes information on the bank account for deposit.
2 Depositing Your Grant Funds
Several weeks after your application TUAT will send you a Grant Deposit Form.
Please pay your grant funds into the account for deposit listed on that form.
From TUAT
After payment of your grant is confirmed, TUAT will send you a Certificate of Appreciation and yourreceipt.
*You will require this receipt when making a deduction from your company tax or income tax, so be sureto keep it until you file your tax return (in principle, the receipt will not be reissued).
The above completes the procedures for making a grant.
*Completing your tax return by February of next year will make you eligible to receive tax benefits.
Please refer to the back page for information.

Back Page
*1 Tax benefits available when you make your final tax return
Under the taxation system the following tax benefits are available to parties who make a grant to Tokyo
University of Agriculture and Technology.
- When making a grant as a corporation
The total amount of your grant can be calculated as a deductible expense (Corporation Tax Act, Article
37 (3) (ii))- When making a grant as an individual
The amount of your grant can be deducted by making an application to deduct your donation from yourincome tax (Income Tax Act, Article 78 (2) (ii)) or your inheritance tax (Inheritance Tax Act, Article 70 (1)).
Deduction of the amount paid for a grant from individual inhabitants tax (Local Tax Act, Article 37-2,Article 314-7)
Under the amendments to the tax system made in 2008, among donations that are tax-deductible fromincome tax, amounts designated by a prefecture, city or municipality as an exception through being adonation granted to promote the welfare of the citizens, can be treated as a tax-deductible donation for
individual inhabitants tax (Tokyo metropolitan residents' tax, individual municipality tax).
Tokyo University of Agriculture and Technology is currently designated as eligible by Tokyo Metropolitan,
and Fuchu City and Koganei City in Tokyo Metropolitan.
A person who makes a grant to TUAT who lives in an eligible area as at January 1 of the year following
their grant will be eligible to receive a tax deduction for the amount of their grant from their individual
inhabitants tax.
For further details please refer to the following:
Persons who make a grant to TUAT who live in Tokyo Metropolitan (cities or municipalities other than
Fuchu and Koganei)
Persons who make a grant to TUAT who live in Fuchu City, Tokyo Metropolitan
Persons who make a grant to TUAT who live in Koganei City, Tokyo Metropolitan
Please contact the Research Support Office if you have any further questions
Tokyo University of Agriculture and Technology, Research Support Office
Fuchu area
3-8-1 Harumi-cho, Fuchu-shi, Tokyo 183-8538
TEL : 042-367-5640
FAX : 042-367-5898
e-mail：kenkyu1@cc.tuat.ac.jp
Koganei area
2-24-16 Naka-cho, Koganei-shi, Naka-cho Tokyo 184-8588
TEL : 042-388-7008
FAX : 042-388-7280
e-mail：kenkyu2@cc.tuat.ac.jp

Persons who make a grant to TUAT who live in Tokyo Metropolitan (cities or municipalities other than
Fuchu and Koganei)
Tokyo University of Agriculture and Technology
Tax Deductions from Individual Inhabitants Tax (Tokyo metropolitan residents' tax)
Under the amendments to the tax system made in 2008, among donations that are tax-deductible fromincome tax, amounts specified by a prefecture, city or municipality as an exception through being adonation granted to promote the welfare of the citizens, can be treated as a tax-deductible donation forindividual inhabitants tax (Tokyo metropolitan residents' tax, individual municipality tax).
Because Tokyo University of Agriculture and Technology has received a designation from Tokyo
Metropolitan, a person who makes a grant to TUAT who lives in an eligible area as at January 1 of theyear following their grant will be eligible to receive a tax deduction in relation to the amount of their grantfrom their individual inhabitants tax.
1. Eligible persons
A person (not including one who made a donation as the representative of a company), who made agrant to TUAT on and after January 1, 2009, who was living within Tokyo Metropolitan as at January 1 of
the year following their grant.
2. Procedures for claiming the tax deduction for a grantSubmitting your final tax return to the jurisdictional tax office renders you subject to application of both atax-deductible donation from income tax and a tax-deductible donation from individual inhabitants tax.
The receipt* you received from TUAT will be required when you file your tax return.
In the case of a salaried employee or pension recipient who does not file a final tax return for income tax
and is only subject to application of a deduction of the amount for their donation from individual
inhabitants tax, it is only necessary to file your application to the municipality in which you were living as
at January 1 of the year following payment of your grant.
*Whether or not you will be able to receive a tax deduction in relation to the amount of your grant fromyour individual municipality tax will be determined by the municipality, so please contact the municipality
tax office of the municipality in which you live.
3. Method of calculating deductible amountAn amount equivalent to (amount of donation - ¥2000) x 4% is the tax-deductible amount from Tokyo
metropolitan residents' tax.
*The amount of your donation exceeding ¥2000 is tax-deductible. The upper limit of the deduction is30% of the amount of total income etc.
*In the case in which the donation concerned corresponds to an amount eligible for tax deduction as
designated by the municipality of residence, an amount equivalent to (amount of donation - ¥2000) x 6%
can be deducted separately from individual municipality tax).
4. Reference
Ministry of Internal Affairs and Communications homepage (System for deducting amounts for donations
from individual inhabitants tax)
http://www.soumu.go.jp/menu_00/important/080430_2_kojin.html
Tokyo Metropolitan Bureau of Taxation
http://www.tax.metro.tokyo.jp/

Persons who make a grant to TUAT who live in Fuchu City, Tokyo Metropolitan
Tokyo University of Agriculture and Technology
Tax Deductions from Individual Inhabitants Tax (Tokyo Metropolitan Residents Tax, City Tax)
Under the amendments to the tax system made in 2008, among donations that are tax-deductible fromincome tax, amounts specified by a prefecture, city or municipality as an exception through being adonation granted to promote the welfare of the citizens, can be treated as a tax-deductible donation for
individual inhabitants tax (Tokyo metropolitan residents tax, individual municipality tax).
Because Tokyo University of Agriculture and Technology has received a designation from Tokyo
Metropolitan and Fuchu City, Tokyo Metropolitan, a person who makes a grant to TUAT who lives inFuchu City, Tokyo Metropolitan, as at January 1 of the year following their grant will be eligible to receivea tax deduction in relation to the amount of their grant from their individual inhabitants tax.
1. Eligible persons
A person (not including one who made a donation as the representative of a company), who made agrant to TUAT on and after January 1, 2009, who was living within Fuchu City, Tokyo Metropolitan as atJanuary 1 of the year following their grant.
2. Procedures for claiming the tax deduction for a grantSubmitting your final tax return to the jurisdictional tax office renders you subject to application of both atax-deductible donation from income tax and a tax-deductible donation from individual inhabitants tax.
The receipt* you received from TUAT will be required when you file your tax return.
In the case of a salaried employee or pension recipient who does not file a final tax return for income tax
and is only subject to application of a deduction of the amount for their donation from individual
inhabitants tax, it is only necessary to file your application to the municipality in which you were living as
at January 1 of the year following payment of your grant.
3. Method of calculating deductible amountTokyo metropolitan residents tax: An amount equivalent to (amount of donation - ¥2000) x 4% is thetax-deductible amount from Tokyo metropolitan residents tax.
City tax: An amount equivalent to (amount of donation - ¥2000) x 6% can be deducted separately fromcity tax.
*The amount of your donation exceeding ¥2000 is tax-deductible. The upper limit of the deduction is
30% of the amount of total income etc.
ExampleTax-deductible amount in the case of a donation of ¥200,000
Tokyo metropolitan residents tax: (¥200,000 - ¥2000) x 4% = ¥7920
City tax: (¥200,000 - ¥2000) x 6% = ¥11,880
A total of ¥19,800 can be deducted from individual inhabitants tax
4. Reference
Ministry of Internal Affairs and Communications homepage (System for deducting amounts for donations
from individual inhabitants tax)
http://www.soumu.go.jp/menu_00/important/080430_2_kojin.html
Tokyo Metropolitan Bureau of Taxation
http://www.tax.metro.tokyo.jp/

Persons who make a grant to TUAT who live in Koganei City, Tokyo Metropolitan
Tokyo University of Agriculture and Technology
Tax Deductions from Individual Inhabitants Tax (Tokyo Metropolitan Residents Tax, City Tax)
Under the amendments to the tax system made in 2008, among donations that are tax-deductible fromincome tax, amounts specified by a prefecture, city or municipality as an exception through being adonation granted to promote the welfare of the citizens, can be treated as a tax-deductible donation for
individual inhabitants tax (Tokyo metropolitan residents tax, individual municipality tax).
Because Tokyo University of Agriculture and Technology has received a designation from Tokyo
Metropolitan and Koganei City, Tokyo Metropolitan, a person who makes a grant to TUAT who lives inKoganei City, Tokyo Metropolitan, as at January 1 of the year following their grant will be eligible toreceive a tax deduction in relation to the amount of their grant from their individual inhabitants tax.
1. Eligible persons
A person (not including one who made a donation as the representative of a company), who made agrant to TUAT on and after January 1, 2009, who was living within Koganei City, Tokyo Metropolitan as atJanuary 1 of the year following their grant.
2. Procedures for claiming the tax deduction for a grantSubmitting your final tax return to the jurisdictional tax office renders you subject to application of both atax-deductible donation from income tax and a tax-deductible donation from individual inhabitants tax.
The receipt* you received from TUAT will be required when you file your tax return.
In the case of a salaried employee or pension recipient who does not file a final tax return for income tax
and is only subject to application of a deduction of the amount for their donation from individual
inhabitants tax, it is only necessary to file your application to the municipality in which you were living as
at January 1 of the year following payment of your grant.
3. Method of calculating deductible amountTokyo metropolitan residents tax: An amount equivalent to (amount of donation - ¥2000) x 4% is thetax-deductible amount from Tokyo metropolitan residents tax.
City tax: An amount equivalent to (amount of donation - ¥2000) x 6% can be deducted separately fromcity tax).
*The amount of your donation exceeding ¥2000 is tax-deductible. The upper limit of the deduction is30% of the amount of total income etc.
ExampleTax-deductible amount in the case of a donation of ¥200,000
Tokyo metropolitan residents tax: (¥200,000 - ¥2000) x 4% = ¥7920
City tax: (¥200,000 - ¥2000) x 6% = ¥11,880
A total of ¥19,800 can be deducted from individual inhabitants tax
4. Reference
Ministry of Internal Affairs and Communications homepage (System for deducting amounts for donations
from individual inhabitants tax)
http://www.soumu.go.jp/menu_00/important/080430_2_kojin.html
Tokyo Metropolitan Bureau of Taxation
http://www.tax.metro.tokyo.jp/