Through this method, the university uses an endowment from a company to establish a new chair or research laboratory. The chair or research laboratory will be established independently by Kyoto University in accordance with the donor’s interests. If it is established within a graduate school, it will be established as an endowed chair. If it is established within an institute, center, or other facility, it will be established as an endowed research laboratory. It is possible to include the name of the company within the name of the chair or research laboratory. Fundamental information, such as the total amount of the endowment, the period, and the subject of the education and research being undertaken will be publicly disclosed.
Generally from three to five years (renewable)
IP Terms and Conditions
In general, any IP developed will be the property of the university.
- Endowments from a corporate entity
The entire amount can be included in deductible expenses.
- Endowments from an individual1
Income tax: The donated amount (up to 40% of gross income) less \2,000 will be deducted from the donor’s gross income.
- It is necessary to employ a minimum of two faculty members to supervise the project. Other expenses will vary depending on the specific requirements of the education and research being undertaken.2
- A part of the endowment (up to 10%) may be allocated as operation and management expenses.
- For donors residing in Kyoto Prefecture, Kyoto City, Osaka Prefecture, or Shiga Prefecture etc., the sum donated is tax-deductible up to an amount equivalent to 30% of the donor’s gross income
For prefectural and municipal inhabitant taxes, the deductions are calculated by multiplying the sum donated (less \2,000) by a tax rate of 4% and 6%, respectively.
- Personnel costs, such as the salaries of faculty members (approx. \6 million–\12 million per person per year) + maintenance and operation costs (the costs of electricity, water, fuel, facility fees, and the costs of employing personnel such as administrators) + research costs.