Posted on June 07, 2016
by Giving Japan
The overall corporate donation* can be estimated from the tax data released by the National Tax Agency. 1,441,492 companies were included in the latest investigation in 2013 fiscal year. The donation expenditures reported by corporations in 2013 fiscal year was about ¥698,600 million, 1.4% of corporate income (National Tax Agency website). The number of companies that have reported donation expenditures was 419,604 corporations, 16.2% of the total of 2,595,903 corporations. In the total donation amount of about ¥698,600 million in 2013, designated donations were ¥187,400 million (26.8%), donation to Specified Public Service Promotion Corporations were ¥96,600 million (13.8%) and other monetary donations were ¥414,600 million (59.3%) (Fig. 1-29, Fig. 1-30).
Table 1-9 Important criteria for donors to consider when making a donation (multiple answers) (by category / by existence of organization to continuously support)
Fig.1-30 The breakdown of corporate donation
As a result of estimating a scale of corporate donation by category according to the tax data, “social contribution activity survey in the 2013 fiscal year” issued by the Japanese Business Federation (Keidanren) and also using the classification of international nonprofits, Education / research are the highest, ¥237,800 million (34.0%) followed by Culture & Recreation, ¥131,300 million (18.8%), and social service including the support of disaster affected areas, ¥99,100 million (14.2%) (Table 1-10).
Table 1-10 Field composition of corporate donation
In terms of a trend of corporate donation expenditure by capital, there is an increase from the previous year with companies with less than ¥100 million or ¥10 billion and more; however, there is a decrease in a ratio against corporate income at any level (Table 1-11).
Table 1-11 Transition of donation expenditures to corporate income ratio (by size of enterprise)
* In tax data from the National Tax Agency, domestic ordinary corporation (incorporated company (former limited company) excluding suspended or liquidated corporation, alien corporation, intermediate corporation, and special corporation; partnership corporation; limited partnership corporation; associated corporation; cooperative partnership, special purpose company, joint enterprise cooperative, mutual company, medical corporation) is targeted.