Abstract
This study investigates the association between multiple dimensions of social capital and donation participation in Japan using a nationwide individual-level dataset. Two distinct forms of philanthropic behavior are distinguished: conventional charitable giving and participation in Japan’s unique Hometown Tax Donation (HTD, Furusato-Nozei) system. Social capital is measured using the Resource Generator, and principal component analysis is applied to derive multiple dimensions. Probit regression models are used to estimate the likelihood of participation, controlling for generalized trust and a range of socioeconomic characteristics. The findings reveal contrasting patterns of association across donation contexts: linking social capital is positively associated with traditional charitable giving, whereas bonding and bridging social capital show no consistent association. By contrast, HTD participation is positively associated with bonding and bridging social capital, but not with linking social capital. Furthermore, household income remains strongly associated with HTD participation, which is consistent with the institutional features of HTD as a tax-deduction-based and incentive-linked donation system. Overall, these results suggest that the association between social capital and giving is context-dependent, underscoring the role of institutional frameworks in shaping philanthropic behavior in Japan.
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Research leading to these results received funding from the Japan Society for the Promotion of Science (Tokyo, JP) under Grant Agreement No. 25H00518.
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for the present study’s analysis and publication was obtained before manuscript submission from the Research Ethics Committee of Kyushu University (approved on 22 December 2025) and the School of Business Administration, China University of Petroleum, Beijing at Karamay (approval letter dated 16 December 2025). This manuscript reports a secondary analysis of anonymized respondent-level survey data originally collected in Japan in January 2021 through the NTT Com Online panel. All procedures were conducted in accordance with relevant guidelines and regulations and with the Declaration of Helsinki. Electronic informed consent was obtained from all participants before participation. No personally identifiable information was collected. Access to the anonymized analytical dataset was restricted to the research team.
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Urakawa, K., Fan, X. Associations of social capital dimensions with charitable giving and hometown tax donation participation in Japan. Sci Rep (2026). https://doi.org/10.1038/s41598-026-49308-2
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DOI: https://doi.org/10.1038/s41598-026-49308-2
