The Nakanoshima Museum of Art, Osaka (the Administrative Agency for Osaka City Museums) aims to create an appealing museum that can be enjoyed by a wide range of people, including members of the local community and visitors from other parts of Japan and the world. To do that, we need your support.
* Donations to Nakanoshima Museum of Art, Osaka (The Administrative Agency for Osaka City Museums) are handled by Osaka Nakanoshima Museum Co., Ltd.

Use of donations

Donations are used to acquire modern Japanese art and international contemporary art for the Nakanoshima Museum of Art, Osaka.

Donation process

Donations via postal application

１．Post a donation proposal to Osaka Nakanoshima Museum Co., Ltd.

Donations by individuals

Donations by companies (groups)

２．Osaka Nakanoshima Museum Co., Ltd. will notify you of the bank account information for sending your donation.

３．Please transfer your donation to the specified account (Administrative Agency for Osaka City Museums). Please also pay any transfer fee required. Note that transfers cannot be canceled or altered afterwards.

４．Osaka Nakanoshima Museum Co., Ltd. will send you a receipt after confirming receipt of the donation.

Applications via internet donation site: Donation by credit card, convenience store, or Pay-easy (internet banking) payments

Donations via online application　
＊This link takes you to the Administrative Agency for Osaka City Museums website.
＊Donations are processed through the F-REGI website operated by F-REGI Co.,Ltd.
＊A receipt will be sent by Osaka Nakanoshima Museum Co., Ltd. approximately 2 months after completion of settlement or convenience store payment.

Benefits for donors

A Certificate of Appreciation will be sent to donors making donations of 500,000 yen or more.

Donations and taxation

Donations to the Administrative Agency for Osaka City Museums are eligible for preferential tax treatment as donations to a designated public-service promotion corporation. To receive preferential tax treatment, the donor must declare the donation in a final tax return filed by the deadline following the year in which the donation is made. The receipt issued is required when filing your final tax return.

Preferential tax treatment: Income tax

Donations are eligible as deductions from income up to the amount of the donation or up to the equivalent of 40% of total income, whichever is the lower, subtracting 2,000 yen.

Preferential tax treatment: Municipal inhabitant tax (individuals)

– Residents of Osaka City: Tax credit for donations
（Amount of donation* – 2,000 yen) x (Municipal income tax basic deduction 8%)

* The maximum limit of the total of deductable donations is 30% of the general income amount.

Preferential tax treatment: Prefectural inhabitant tax (individuals)

– Residents of Osaka City/Sakai City: Tax credit for donations
（Amount of donation* – 2,000 yen) x (Prefectural income tax basic deduction 2%)
– Residents of Osaka Prefecture (except Osaka City/Sakai City): Tax credit for donations
（Amount of donation* – 2,000 yen) x (Prefectural income tax basic deduction 4%)

* The maximum limit of the total of deductable donations is 30% of the general income amount.

Corporation tax

Donations may be treated as expenses up to the lesser of the amount of donation and the general limit for deductibles.
See the National Tax Agency website for details (Japanese):

Information from the National Tax Agency regarding donations by corporate taxpayers to a public-service promotion corporation is available in Japanese (No.5283).
https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5283.htm

Inquiries/Address for postal applications

4-3-1 Nakanoshima, Kita-ku, Osaka, 530-0005, Japan
Osaka Nakanoshima Museum Co., Ltd.　TEL：06-6479-0560