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税制上の優遇措置について | 履正社100周年記念サイト
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税制上の優遇措置について

学校法人履正社は、文部科学省より「税額控除対象法人」および「特定公益増進法人」の認可を受けております。ご寄付による税制上の優遇についてご案内します。

個人様・団体様

所得税の寄付金控除

個人様の寄付金額が2,000円を超える場合は、所得税の「税額控除」または「所得控除」のいずれかで、減税効果が大きい方をご選択いただけます。

税額控除

所得税率に関係なく減税率は直接所得税から控除されます(控除の上限は所得税額の25%です)。

所得控除

所得金額に応じて、5%〜45%の税率(所得税率)をかけて控除額が決定します。

【ご参考】 税額控除・所得控除それぞれの場合での控除額の目安

(単位:円)

寄付金控除の手続きの流れ

※上表はあくまで参考資料です。所得税還付額は、個人の所得や各控除額により大きく異なります。正確な数値は税務署等でご確認ください。

個人住民税の税額控除

所得税の控除となる寄付金のうち、都道府県・市区町村が条例で指定した寄付金については、個人住民税が控除されます。大阪府は「府民税」、大阪市および豊中市にお住まいの方は「市民税」の個人住民税の寄付金控除を受けられます。

※個人住民税の控除税率は各自治体により異なります。詳しい条件などはお住まいの地域を管轄する税務署等へお問い合わせください。

【ご参考】 税額控除・所得控除との場合での控除額の目安

控除額の計算方法(課税所得金額が500万円の方の場合

寄付金控除の手続き

寄付金の税額控除を受けるには、ご寄付された翌年の所定の期間に、お住まいの地域を管轄する税務署で確定申告を行ってください。ご寄付を確認後、「寄付金領収書」、「特定公益増進法人証明書(写)」、「寄付金控除の証明書(写)」をお送りしますので、確定申告の際にご提出ください。

【ご参考】 寄付金控除の手続きの流れ

寄付金控除の手続きの流れ

団体様からのご寄付の
税制上の優遇措置について

OB会などの団体様でご寄付いただく際は、金融機関でのお申込みのみとなります。必ず個々の賛同者様の情報を申込み用紙にご記入ください。各賛同者様に税制上の優遇措置に必要な書類を発行させていただきますので、個人様として確定申告のお手続きをしてください。

100周年記念事業募金概要お申込みはこちら

法人様

寄付金を損金算入できる「A.受配者指定寄付金」と、一般の寄付金の損金算入限度額とは別枠で一定額まで損金算入できる「B.特定公益増進法人に対する寄付金」の制度があります。

A. 受配者指定寄付金

受配者指定寄付金は、学校法人を経由して日本私立学校振興・共済事業団(以下、事業団)にて寄付手続きを行うことにより、寄付金額の全額を損金扱いにすることができます。損金算入手続きには、事業団が発行する「寄付金受領書」が必要となります。事業団への諸手続きは本法人で行い、事業団から「寄付金受領書」が発行され次第、本法人より貴法人にお送りいたします。

※寄付金の受領日は、学校法人履正社が事業団に送金した日付となります(貴法人からお振込みいただいた日とは異なりますのでご注意ください。また、諸手続の関係上、寄付金の払込みをいただいてから「寄付金受領書」をお届けするまで通常約1~2カ月要します。このため、決算月にご寄付をお考えの際は、事前に100周年事業事務局までお問い合わせください。

【ご参考】 受配指定寄付金のお手続きの流れ

寄付金控除の手続きの流れ

ご入金のお手続き前に事業団所定の「寄付申込み書」に必要事項をご記入のうえ、100周年記念事業事務局までご郵送ください。

B. 特定公益増進法人に対する寄付金

特定公益増進法人に対する寄付金は、一般寄付金の損金算入限度額と別枠で損金として算入できます。損金算入については、本法人発行の「寄付金領収書」と「特定公益増進法人証明書(写)」が必要となります。これらの書類は寄付金のご入金を確認後、ご送付いたします。

損金算入限度額の
計算方式

寄付金控除の手続きの流れ

※限度額を超える部分の金額は、一般の寄付先への寄付として、一般寄付金の限度額の範囲内で損金算入ができます。

100周年記念事業募金概要お申込みはこちら

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