Around 4:27 PM (JST) on July 28, 2026, a magnitude-7.1 earthquake struck the Kumamoto region of Kumamoto Prefecture, Japan, recording a maximum seismic intensity of 7 in Uki City and Hikawa Town. Aftershocks are continuing, and many people are considering how to support the affected areas. In fact, disaster relief donations to the Japanese Red Cross Society or local governments qualify for "the same deduction as Furusato Nozei", letting you support the disaster area for a self-payment of just ¥2,000. However, the tax treatment differs greatly depending on the "type" of donation, and some — like street-corner fundraising — do not qualify for a deduction at all. This article organizes, based on primary sources, the tax differences among the three donation types (relief donations, support donations, and Furusato Nozei-type donations), example deduction calculations, the tax-filing procedure, and reliable donation channels.
First, know this: there are three types of donations, and the tax treatment differs
"Donating to the disaster area" tends to get lumped together, but by tracing where the money goes, it splits into three types below, and the type of deduction and the procedure both differ.
| Type | Where the money goes | Tax treatment for individuals | One-stop exception |
|---|---|---|---|
| Relief donation (gienkin) | Passes through an account of the Japanese Red Cross Society, the Central Community Chest of Japan, or a prefecture/municipality, then is distributed directly to disaster victims by an allocation committee | Donation deduction + special resident-tax deduction (the same treatment as Furusato Nozei) | Available if donated directly to a local government. Not available via the Red Cross or Community Chest (a tax return is required) |
| Furusato Nozei-type donation | Donated to the affected local government (or a government acting as its proxy). Becomes funding for recovery and reconstruction | Ordinary Furusato Nozei (no gift in return) | Available (if conditions are met) |
| Support donation (shienkin) | Becomes funding for an NPO/NGO's rescue and relief activities (hot meals, supplies, medical care, etc.) | If a certified NPO or public interest corporation, eligible for the donation deduction or a tax credit of up to 40%. Organizations without certification are not eligible | Not available (a tax return is required) |
The key point: choose a relief donation if you want the money to reach victims directly, and a support donation if you want to back rescue activities already underway on the ground. Relief donations are distributed fairly but take time to arrive. Support donations have an immediate effect, but to get the deduction the recipient must be a certified NPO or similar.
Relief donations cost "effectively ¥2,000": how the deduction is calculated
Disaster relief donations collected by the Japanese Red Cross Society, the Central Community Chest of Japan, or an affected prefecture or municipality are ultimately delivered to disaster victims through a relief-fund allocation committee or similar body, so for tax purposes they are treated as "donations to a local government" (this is made explicit in the National Tax Agency's FAQ on relief donations). In other words, your income tax and resident tax are reduced using the same calculation as Furusato Nozei.
Example calculation: a salaried employee with taxable income under ¥3.3 million (10% income-tax bracket) donates ¥10,000 as a relief donation
Income tax reduction: (¥10,000 − ¥2,000) × 10% × 1.021 ≒ ¥817
Resident-tax basic deduction: (¥10,000 − ¥2,000) × 10% = ¥800
Resident-tax special deduction: (¥10,000 − ¥2,000) × (90% − 10.21%) ≒ ¥6,383
Total reduction of about ¥8,000 → effective self-payment of about ¥2,000
- The special deduction is capped at about 20% of your resident-tax income levy, and this cap is shared with ordinary Furusato Nozei. If you have already donated close to your cap for gift-motivated Furusato Nozei this year, the portion for a relief donation may exceed your cap, and your self-payment can end up being more than ¥2,000. See our complete Furusato Nozei guide for how to think about your own cap.
- On the income-tax side, the donation deduction applies up to "40% of total gross income," so unless the donation is extremely large, you don't need to worry about this limit.
- To receive the deduction, you must keep the receipt (certificate of receipt) and file for it (the procedure is explained later).
Furusato Nozei portal sites are also rolling out "disaster relief donations"
Furusato Nozei portal sites offer a disaster-relief mechanism that lets you donate directly to an affected local government with no gift in return. For this earthquake, as of July 29 — the day after it struck — Furusato Choice, Satofull and Rakuten Furusato Nozei all have donations open for affected municipalities (Furusato Choice: Yatsushiro City, Kashima Town and others; Satofull: 9 affected municipalities plus 3 municipalities taking proxy donations for Yatsushiro City; Rakuten: Yatsushiro City and others — the list is expanding).
- There is no gift in return, but the tax treatment is the same as ordinary Furusato Nozei, so you can donate for an effective burden of ¥2,000.
- There is also a mechanism called proxy donation. An unaffected local government (this time, Sakai Town in Ibaraki Prefecture and others) handles the administrative work on behalf of the affected government, so the affected government can receive donations without extra administrative burden. The donor's deduction works the same as usual.
- Because it's a direct donation to a local government, the one-stop exception (which lets you skip filing a tax return) is available if conditions are met. If you only have salary income and are donating to five or fewer local governments in the year, submitting the application form means no tax-return filing is needed.
The 2026 changes to Furusato Nozei rules (such as the abolition of portal-site point rewards) are summarized in our article on Furusato Nozei in 2026.
Support donations to NPOs/NGOs: up to a 40% tax credit for certified NPOs
It is often NPOs and NGOs that head to the disaster area immediately after it strikes to carry out rescue, supply, and medical relief. Donations (support donations) to these organizations qualify for a deduction if the recipient is a certified NPO, public interest incorporated association, public interest incorporated foundation, or similar.
For donations to a certified NPO, you can choose whichever of two methods is more advantageous.
- Tax credit (usually more advantageous for most people): subtract (donation amount − ¥2,000) × 40% directly from your income tax liability (capped at 25% of that year's income tax liability).
- Income deduction: subtract (donation amount − ¥2,000) from your income. This can be more advantageous for high earners with a high income-tax rate.
On the resident-tax side, an additional deduction of up to 10% is available if your municipality has designated the organization by ordinance.
- You can check whether a recipient is a certified NPO on the Cabinet Office NPO homepage portal. Donations to uncertified voluntary organizations, however noble the activity, are not eligible for a deduction.
- Unlike relief donations, support donations are not eligible for the one-stop exception. A tax return is required to receive the deduction.
When a company (corporation) donates: relief donations can be fully deductible
Corporate donations are treated differently from individual ones.
- Donations to the national government or local governments, and disaster relief donations to the Japanese Red Cross Society, the Central Community Chest of Japan, and similar (that are ultimately contributed to a relief-fund allocation committee or similar) can be fully deducted as an expense, treated as "donations to the state, etc." They are not subject to the deductible-amount cap that applies to ordinary donations.
- Support donations to a certified NPO can be deducted as an expense within a separate "special deductible-amount cap" that applies apart from ordinary donations (not the full amount).
- Condolence payments to business partners or an affected subsidiary/branch, or providing your own products, may in some cases be deductible as disaster condolence payments or advertising expenses rather than as donations. Check the National Tax Agency's guidance on "corporate tax treatment related to disasters."
In every case, keeping documentation proving the payment — such as a wire transfer receipt or a certificate of receipt — is essential.
Reliable donation channels (as of July 31, 2026)
On July 29, the day after the quake, Kumamoto Prefecture opened the reception account for the "Reiwa 8 Kumamoto Earthquake Relief Donation" (reception period: through October 30, 2026, planned). Posting on the Japanese Red Cross Society's nationwide list is still in preparation, but the JRC Kumamoto Chapter and the Kumamoto Community Chest have started accepting donations. Do not wire money to accounts circulating on social media — always confirm the account details through the following official channels.
| Channel | Type | Status / where to check |
|---|---|---|
| Kumamoto Prefecture "Reiwa 8 Kumamoto Earthquake Relief Donation" | Relief donation | Now open (July 29 – October 30, 2026, planned) via Higo Bank and others (Japan Post Bank in preparation). A bank transfer statement can serve as proof for the deduction; a receipt certificate can be requested by mail |
| Kumamoto City "Reiwa 8 Kumamoto Earthquake Disaster Relief Donation" | Relief donation | Now open (July 30 – October 31, 2026). Higo Bank, Kumamoto City Hall Branch, ordinary account 1500452, or Japan Post Bank 00900-2-198660 (both in the name of the city's official relief-donation account). Transfers are fee-free from Higo Bank branches and Japan Post Bank counters or the passbook app; request a receipt certificate with the designated form if needed |
| Japanese Red Cross Society (list of relief/aid fund reception) | Relief donation | Posting on the nationwide list is in preparation; the JRC Kumamoto Chapter has started accepting donations |
| Red Feather Community Chest (Central Community Chest of Japan) | Relief donation / support donation | Posts the status of disaster relief donation and volunteer support drives |
| Furusato Choice disaster relief | Furusato Nozei-type | Donations for Yatsushiro City, Kashima Town, and others are already open. Proxy donation available |
| Satofull disaster emergency donations | Furusato Nozei-type | Open for 9 affected municipalities plus 3 proxy municipalities (from ¥1,000, no return gifts) |
| Rakuten Furusato Nozei disaster relief | Furusato Nozei-type | Open for Yatsushiro City and others (no return gifts) |
| Yahoo! Net Fundraising | Support donation | Emergency relief funds from the LINE Yahoo Fund, AAR Japan, Peace Winds Japan, Japan Heart and others are already open. Check each project's listing for deduction eligibility |
* This table lists channels whose account authenticity and deduction eligibility can be verified through public institutions or major platforms; it is not an exhaustive list of donation options. Many other legitimate support organizations exist. When choosing where to give, check each organization's official site for its activities and whether donations qualify for the deduction.
Watch out for donation scams. Immediately after a major disaster, scams that use social media, phone calls, or door-to-door visits to direct people to fake donation accounts always increase. Many were confirmed after the previous Kumamoto earthquake and the Noto Peninsula earthquake too.
- Never send money to an account circulating on social media without first confirming it appears on an official site like those listed above.
- Be wary of personal accounts claiming "we'll deliver 100% to disaster victims," or of names that closely mimic real organizations.
- Public institutions never solicit relief donations by phone or door-to-door visit.
How to receive the deduction: certificate of receipt and filing
- Always obtain and keep the certificate of receipt (receipt). For bank transfers, a transfer confirmation slip plus a copy of the fundraising guidelines can sometimes substitute. For credit-card payments, the donation date is the settlement date.
- If using the one-stop exception for a donation to a local government (a Furusato Nozei-type donation, or a relief donation made directly to a prefecture), submit the application form to the recipient local government by January 10 of the following year. This makes a tax return unnecessary.
- A tax return is required for relief donations to the Red Cross or the Community Chest, and for support donations to NPOs. In February–March of the following year, enter the amount in the "donation deduction" field via the National Tax Agency's online tax-return preparation tool. See our tax-return filing guide for salaried employees for the filing procedure.
- The resident-tax deduction is applied automatically once you file a tax return (no separate procedure is needed).
Note that donations that don't produce a certificate of receipt, such as convenience-store register donation boxes or street-corner fundraising, cannot qualify for a deduction regardless of the amount (major convenience-store chains such as FamilyMart also started in-store fundraising on July 29 — the same treatment applies). If you want the deduction, donate through a channel that issues a certificate.
Do this today
- Before donating, check the Japanese Red Cross Society's and Kumamoto Prefecture's official pages for the status of relief-donation account setup (don't take account information circulating on social media at face value).
- Check how much of your Furusato Nozei cap remains for the year. If you still have room, a relief donation or disaster-relief donation can effectively cost just ¥2,000.
- After donating, save the certificate of receipt right away, and add "file a tax return for the donation deduction in February" to your phone's calendar.
Frequently Asked Questions
Does a relief donation come back to me in full?
Not in full. The basic pattern is that the income-tax and resident-tax deductions combined reduce "the portion of your donation above ¥2,000." Donate ¥10,000 and about ¥8,000 of tax is reduced, leaving an effective self-payment of about ¥2,000. Note, though, that the resident-tax special deduction is capped at 20% of your income levy, and this cap is shared with ordinary Furusato Nozei.
Can I use the one-stop exception? Do I need to file a tax return?
Disaster relief donations made via a Furusato Nozei site, or donations made directly to a local government, are eligible for the one-stop exception if conditions are met. On the other hand, relief donations to the Japanese Red Cross Society or the Central Community Chest of Japan, and support donations to NPOs, are not eligible for the one-stop exception — a tax return is required to receive the deduction.
Do convenience-store or street-corner donation drives qualify for a deduction?
Donations that don't issue a certificate of receipt cannot qualify for the donation deduction. If you want the deduction, donate through a channel that issues a certificate — the Japanese Red Cross Society, the Community Chest, a local government, or a Furusato Nozei site. This isn't a judgment on the value of small, no-receipt acts of goodwill — it's purely about tax treatment.
If our company donates, does it become a deductible expense?
Disaster relief donations to the Japanese Red Cross Society, the Central Community Chest of Japan, or a local government — where the funds are ultimately distributed to disaster victims — can be fully deducted as an expense, treated as "donations to the state, etc." Support donations to a certified NPO are deductible within a special deductible-amount cap. Keeping documentation such as a transfer receipt is essential.
Which donation channel is best?
Choose based on your goal. If you want the money to reach disaster victims fairly, choose a relief donation (Red Cross, Community Chest, or local government). If you want to support rescue and relief activities happening on the ground right now, choose a support donation to a certified NPO or similar. If you want to fund the affected local government's recovery, choose a Furusato Nozei-type donation. It's not about which is best — they serve different roles.
Sources: National Tax Agency "FAQ on the Tax Treatment of Relief Donations," Tax Answer No. 1150 "When you have paid certain donations (donation deduction)" and No. 1155 "Furusato Nozei (donation deduction)"; Ministry of Internal Affairs and Communications Furusato Nozei portal site; Cabinet Office NPO homepage portal; official sites of the Japanese Red Cross Society, the Central Community Chest of Japan, and Kumamoto Prefecture; Japan Meteorological Agency earthquake information; and reporting including the Kumamoto Nichinichi Shimbun (as of July 30, 2026). The status and reception periods of relief-donation accounts are subject to change, so always confirm the latest information on each official site before donating. This article is general information; for individual tax questions, consult a tax office or a licensed tax accountant (zeirishi).