Expertise comments regarding the taxation on donations by Naoko Sumida, President of SBC Group are taken up by ACUMEN, the magazine of the British Chamber of Commerce in Japan (BCCJ).

https://bccjacumen.com/quake-brits-lend-helping-hand/

Sumida Brokers & Consulting Inc., an accounting firm that is one of the BCCJ’s newest members, has been putting its skill set to use. “We have been translating the national tax authorities’ advice on the easiest ways to make donations, as well as providing advice on how donations can be treated as deductible expenses for tax reasons”, said Naoko Sumida, president of SBC Group.

Please find attached a summary on the “Announcement by Japan National Tax Agency in 04.2016” regarding the taxation aspect of donations for the Kumamoto Earthquake.

Announcement by Japan National Tax Agency in 04.2016

Concrete actions needed to advance global tax transparency, OECD says.

http://www.oecd.org/tax/automatic-exchange/concrete-actions-needed-to-advance-global-tax-transparency.htm

The latest effective tax rate for a company in Tokyo is 30.86% (for a company subject to pro forma standard taxation (外形標準課税), which would be an interest also for lots of foreign companies in Japan.

http://www.shinnihon.or.jp/corporate-accounting/ota-tatsuya-point-of-view/2016-04-04.html

You will please see below the FAQ, published by Japan National Tax Agency, about tax handling on relief money, such as donated to Disaster Countermeasure Office, Japanese Red Cross Society account, or NPOs who engage in relief works etc.
FAQ re: Tax handling on relief money, by Japan National Tax Agency in 04.2016 (only in Japanese)
http://www.nta.go.jp/kumamoto/topics/saigai/pdf/joho03.pdf

The following websites would help you understand the underlying scheme and how the foreign players can apply and/or make best use of it.

Cabinet Office     http://www.invest-japan.go.jp/en_index.html

Japan’s first foreign business subsidy going to Philips

http://www.poandpo.com/companies/japans-first-foreign-business-subsidy-going-to-philips-2-4-2016/

SBC group new web site is about to go live !!