What is Kyo-machiya Donation?
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This is a project by Kyoto City to support the utilization of traditional Kyoto townhouses.
In order to preserve and pass on Kyoto townhouses, which are symbols of Kyoto's unique streetscape and lifestyle, it is important that they be used by a variety of people. However, Kyoto townhouses are buildings that are more than 70 years old, and depending on the level of maintenance and how they have been used to date, renovation costs can be substantial.
We launched this project to support those who have given up on utilizing Kyoto townhouses due to cost concerns, as well as those who would like to utilize Kyoto townhouses in the future.
Won't you help save the future of Kyoto's traditional townhouses?
* Donations to this project are eligible for the Furusato Nozei (hometown tax) system and will receive tax benefits.
How to use it
Of the donations received from individuals and companies, 70% will be used for the Kyoto Machiya Utilization Project, and 30% will be used for the Kyoto City Kyoto Machiya Preservation and Inheritance Promotion Project.

Kyoto Machiya Utilization Project
This category includes projects undertaken by individuals, companies, and organizations that utilize traditional Kyoto townhouses and are open to or accessible to a large number of people.
> Projects currently accepting applications
Kyoto City Traditional Townhouse Preservation and Inheritance Promotion Project
This applies to projects undertaken by the City of Kyoto related to the preservation and inheritance of traditional Kyoto townhouses.
We are also seeking support for this project.
> Donations to the Kyoto Machiya Preservation and Inheritance Promotion Project
Business Examples
- Expanding the designation of Kyoto townhouses under the Kyoto Townhouse Ordinance and providing support for renovations of designated Kyoto townhouses.
- Support for owners and users of Kyoto townhouses
- Initiatives to foster momentum for the preservation and inheritance of Kyoto townhouses
Tax incentives related to hometown tax donations
Individuals can make a donation through the Furusato Nozei (hometown tax) program.
- If you make a donation to Kyoto City through the Furusato Nozei (hometown tax) system, the portion of that donation exceeding 2,000 yen will, in principle, be fully deductible from your income tax and personal resident tax by filing a tax return.
- There is a certain upper limit to the amount that can be deducted, depending on your income and family structure.
- Residents of Kyoto City can also receive tax deductions through the Furusato Nozei (hometown tax donation) system.
- For salaried employees and others who are not required to file a tax return, if they meet the specified conditions, they can apply for a tax deduction for their donations without filing a tax return by using the Furusato Tax One-Stop Special Exemption System. Application forms and other necessary documents will be sent to those who request them.
> Details about Furusato Nozei (This will take you to an external website)
For companies: Corporate version of hometown tax donation
- If you make a donation to Kyoto City through the Furusato Nozei (hometown tax) system, your tax burden will be reduced by up to approximately 90% of the donation amount.
- This applies to donations of 100,000 yen or more per transaction.
- Donations from corporations headquartered in Kyoto City are not eligible. However, companies headquartered in Kyoto City can deduct the full amount of their donation as an expense, resulting in a tax burden reduction of approximately 30% of the donation amount.
- Receiving financial benefits in exchange for making a donation is prohibited.
> Details on corporate hometown tax donations (This link will take you to an external website)