寄附金と受贈益

寄附金と受贈益について英語でまとめてみました。

寄附金の定義 Definition		A donation is the giving, or the provision without consideration, of cash or other assets, or economic benefits (except for those considered advertising, sample, entertainment or welfare costs).
寄附金の額 The amount of donation		The amount of a donation is as follows regardless of what it is called: -   The amount of the cash at the time of the giving -   The value of the asset at the time of the giving -   The value of the economic benefit at the time of the provision
損金不算入、益金不算入 Tax treatment		-   A donation is deductible only after it is actually paid. -   The amount of donations in excess of the deduction limit is non-deductible.
	完全支配関係がある法人間 Donations within a 100% group	A donation made within a 100% group is non-deductible for the donor and non-taxable for the donee for the fiscal year of the donation.
	低額譲渡 Transfers at lower value than MV (see right column)	The amount below that can be deemed substantially as a gift or a provision without consideration is a donation. Payment for transfer of asset/economic benefit – Their MV* at the time of transfer *MV is market value
	指定寄附金 Excluded donations	The donations below are excluded from the amount of donations for corporate tax purposes. 1. Donations made to central/local governments 2. Donations designated by finance minister 3. Donations made to certified incorporated NPOs 4. Donations made to the following entities that significantly contribute to the promotion of education, science, culture, social welfare and other public benefits -    Public bodies/organizations -    General incorporated associations -    General incorporated foundations -    Other certain corporations

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