1. Tax Exemption

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Those who contribute the National Land Afforestation Promotion Organization or the Prefectural Revegetation Promotion Committees (with the status of the special public-service promotion corporation) have the privilege of receiving the following tax exemption: 

1. In the case of corporations,the ceiling on the amount exempted from the income and corporation taxes is doubled as below;
   ceiling = [(capital*0.25/100)+(income*2.5/100]*1/2 
2. In the case of indivisuals,the ceiling on the amount exempted from the income tax is set as below; ceiling = contribution (up to income*25/100)- 10,000 yen

2. Commendation

Those who contribute a certain amount or more are commended as follows:

1. Indivisuals contribute 1 million yen or more and corporations contribute 2 million yen or more are officially commended by the Minister for Agriculture,Foresty and Fisheries as provided by the regulation concerned;and 
2. Indivisuals contribute 500 thousand yen or more and corporations contribute 1 million yen or more are commended by the Executive Director of the National Land Afforestation Promotion Organization as provided by its regulation concerned.

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