Skip To Main Content

Header Buttons

Header Main Container

Header Buttons Stand-in


Header Utility Navigation

Search Container


Corporate Contribution Programme

BST students practicing programming at Computing Science class

What is the Corporate Contribution Programme?

The Corporate Contribution Programme (CCP) is a potentially cost effective and advantageous alternative to paying Enrolment and Tuition fees. Participation removes the additional income taxes that are normally imposed on the income of parents whose employers undertake to cover their children’s school fees in Japan.

Is it approved for tax purposes?

Under an agreement with the National Taxation Agency, established in 1978 by the American School in Japan, the CCP is available to companies and organisations that would ordinarily take responsibility for covering educational expenses for their foreign employees’ children. In subsequent guidance the National Taxation Agency extended approval of the CCP to a number of the main international schools in Japan. Currently more than ten schools, including The British School in Tokyo, operate this programme. The BST is also one of the founder members of the registered CCP Association.

How does it work for the Company?

Under the authorised agreement, corporations that participate in the CCP, by making an agreed contribution, enable the school to fund special corporate scholarships which are awarded to the dependent children of the companies’ employees. These scholarships are not taxable as personal income in Japan and so the corporations avoid the considerable grossing up tax impact that would arise if they paid, or reimbursed, regular tuition fees. Parents paying personally are doing so from net of tax salary, so arranging with the company to participate in the CCP is worth consideration. The precise tax savings are contingent on the employee’s income and other considerations, and can be analysed only by those in the company who are most familiar with the employee’s tax status, or their tax advisors.

How does it support the School?

As with the majority of independent not-for-profit schools, the income from tuition alone does not cover the essential costs plus the additional cost of maintaining and developing our ‘excellent’ rated education programme. By participating in the CCP, corporations contribute to the necessary funds, at no additional cost to the company. This enables the school to continue improvement of facilities, investment in the highest quality teaching and the additional resources to ensure the continuation of an outstanding education experience for all our students.

Which organisations can participate?

Organisations with foreign employees having children in the British School in Tokyo, and who are not foreign government offices (Embassies and Ministry representative offices), may join the programme. The number of children attending the school is not a deciding factor so it may be possible with only one student, or equally so with several students and from different families at the same company. The agreement is between the company and the school and the administration is handled by the school.

What are the steps to join the CCP?

If a company wishes to join the CCP or requires further information, the first step is to contact the Development Office by email to or alternatively to print out and complete the request form here and return it by email to the Development Office or post it to: Ayumi Smith, Development Office, The British School in Tokyo-Showa, Showa Women’s University 5th Building, 1-7-57 Taishido, Setagaya-ku, Tokyo 154-8533, JAPAN.

If a student has already enrolled at BST and the regular Enrollment and Tuition fees have been paid it is not too late to switch to the CCP. In most circumstances, participation may be arranged retroactively, and fees already paid will be refunded.