Companies and individual donors can make endowments to the university to fund the development of research, education, and university operation. The outcomes of research funded by endowments are not provided directly to the endowment donors, but enhance the research capacity of the university and, in turn, benefit society.
In general, any IP developed will be the property of the university.
Note: Donors who reside in prefectures/municipalities that designate Kyoto University as a corporation eligible for the deduction of donations in their ordinance are eligible for an individual inhabitant tax deduction.
For more details, please see the following website: https://www.kikin.kyoto-u.ac.jp/en/tax-benefits/