Donation
Kochi University is committed to further enhancing and advancing its educational, research, and community engagement activities.
We welcome a wide range of donations intended to support academic research, encourage educational and research initiatives, and cover other expenses necessary for the university’s operations.
1. Application Process and Admission Procedures
To make a donation, please fill out the attached donation form with the required information and send it to a Kochi University staff member or to the address listed below.
Once we receive your donation form and complete the acceptance process, we will send you a “Payment Request Form (with bank transfer slip).” Please transfer the funds to the university’s designated account listed on that document. Once we confirm receipt of your payment, we will send you a receipt.
2. Handling of Grants and Other Funds
When grants or similar funds are provided to University faculty and staff by research grant foundations or similar entities, and the purpose of such grants is to support the faculty member’s or staff member’s educational and research activities in the course of their duties, the funds must be donated to the University and managed in accordance with the University’s accounting regulations. Since faculty and staff members are not permitted to manage these funds personally, we ask that the research grant foundation or the faculty member or staff member who received the funds follow the procedures outlined in 1.
3. Tax Incentives
Donations to Kochi University are eligible for tax benefits. Please submit the “Donation Receipt” issued by the university along with your tax return.
Corporate Donations
The full amount of the donation is tax-deductible. (Corporation Tax Act, Article 37, Paragraph 3, Item 2)
Donations from Individuals
If the amount of the donation exceeds 2,000 yen, the amount exceeding that threshold is deductible from your income for that year. However, if the amount of the donation exceeds 40% of your total income, the deduction is limited to 40%. (Income Tax Act, Article 78, Paragraph 2, Item 2)
① Residents of Kochi Prefecture and Kochi City
Residents of Kochi Prefecture and Kochi City as of January 1 of the year following the donation are eligible for a tax deduction on their individual resident tax (prefectural and municipal taxes). For donations exceeding 2,000 yen and up to 30% of total income, a deduction equal to 4% of the prefectural tax and 6% of the municipal tax will be applied. (Kochi Prefecture Tax Ordinance, Kochi City Tax Ordinance)
- Amount of the individual resident tax reduction
- Prefectural tax = (Donation amount* – 2,000 yen) × 4%
; Municipal tax = (Donation amount* – 2,000 yen) × 6%
*The amount of donations eligible for a tax deduction is limited to 30% of your total income.
② Residents of municipalities in Kochi Prefecture other than Kochi City
You are eligible for a tax credit on your prefectural income tax for donations. As for municipal income tax credits, you are eligible only if the ordinances of your municipality designate donations to Kochi University as eligible for deduction. Please contact the tax office in your municipality for information regarding the eligibility status of your donation for tax credits.
③ Residents outside of Kochi Prefecture
For residents living outside Kochi Prefecture, please contact the tax office in the prefecture, city, town, or village where you reside regarding your individual resident tax.
4. Where to Send Applications and Contact Information
If you wish to make a donation to a department other than the School of Medicine
Kochi University
Research Promotion Division, Research and International Affairs Department, Research Grants Section
2-5-1 Akebono-cho, Kochi City, 780-8520
Tel: 088-844-8117
E-Mail: kk04●kochi-u.ac.jp
If you wish to make a donation to the School of Medicine
Kochi University
Faculty of Medicine and Hospital Administration Division, General Affairs and Planning Section, Research Promotion Office, Planning Unit
783-8505 Koren, Okayutaka-cho, Nankoku City
Tel: 088-880-2180
E-Mail: is21●kochi-u.ac.jp
*Please replace the “●” in the email address with “@” (half-width character) before sending.
5. Donation Application Form (Template)
If you wish to make a donation to a department other than the School of Medicine
Application Form (General Use) with Sample
Application Form (for Receipt of Grants, etc. – Donors Who Are University Faculty or Staff)
Application Form (for Receipt of Grants, etc. – Donor is a Foundation, etc.)
If you wish to make a donation to the School of Medicine
Application Form (General Use) with Sample
Application Form (for Receipt of Grants, etc. – Donors Who Are University Staff Members) with Sample
Application Form (for Receipt of Grants, etc. – Donors: Foundations, etc.) with Sample
6. Rules Regarding Donations
7. Donations from Local Governments
In accordance with the "Guidelines on the Handling of Donations from Local Governments to the National Government and Other Entities" (Cabinet Decision of November 29, 2011), we are disclosing information regarding donations received from local governments.
(Our university discloses this information collectively in the fiscal year following the year in which the donations were received.)
8. Change in the Use of Donations or Transfer of Funds (For Internal Use Only)
Form No. 4: Application for Change of Purpose or Transfer of Donations