
GSTR Foundation - GSTR Grand Prix Official Site


G.MACS-7212 Program
code of ethics
- Commonalities with well-being -
■ Building connections with the community and family
You will actually participate in a motorsport category that suits your aptitude, and increase your ability to adapt to American culture. Unlike Japan, America is a completely car-oriented society, and motorsports has a long history and is very familiar to people. You will be exposed to motorsports in a way that is incomparable to Japan.
Do physical exercise, something you enjoy and that is part of your life.
The G-MACS7212 Program supports US motorsports activities. Students set higher categories and goals, aiming to become top-category drivers depending on their aptitude. While the living conditions are extremely tough, with full support from local staff, students will be able to acquire skills in an environment that cannot be found in Japan.
■ Learning to acquire skills
I believe that three years (maximum six years) in the United States will undoubtedly help students grow significantly, both as junior and senior high school students and as athletes. These valuable experiences in their teens will be a personal asset, and will not last longer than one generation. I believe that they will eventually be able to provide feedback to Japanese society, especially the motorsports world.
■ Giving to others. Even something as small as a word or a smile is fine.
The three years (maximum six years) spent living away from Japan will be an important time for students to get away from their parents and reflect on themselves and their innermost selves. Learning morals and experiencing local culture in America will surely be a great asset in life. We believe that parents and families will also be able to see each other's growth.
■ Paying attention to the present moment. Mindfulness
The reality is that continuing motorsports or artistic activities in Japan can sometimes present a significant hurdle due to the significant personal financial burden. The G-MACS7212 Program has the know-how and living/activity environment to support daily life in the United States (commuting to middle and high school, etc.) and motorsports/artistic activities. It is our greatest joy to be able to provide this opportunity to the next generation of young people with overwhelming passion and unwavering determination.
It is our sincere hope to create and leave behind the next generation of athletes who will pave the way for the future of Japan and the powerful ideals of the motorsports and art world.
The GSTR Foundation, a general incorporated foundation , has a major mission of "developing the human strength and Japanese spirit to survive in the international community through the development of world-class athletes and leaders for the next generation ." To that end, every year we collect the latest information and data from around the world, compile it into a database, and ask for designated donations to cover the costs of updating the database and for our public service "educational development and training support projects." We appreciate your cooperation.
All of your generous donations (specific donations), which are filled with your passionate thoughts, will be used exclusively for the activities listed below.
Donations for specific purposes: Donors specify the purpose of the donation in advance when applying for a donation.
Specified donations: Donations made by the GSTR Foundation, a general incorporated foundation, are collected after obtaining approval from the board of directors with a "fundraising prospectus" that specifies the use of funds in advance and explains the total amount to be raised, the period of the fundraising, the target group, the reason for the fundraising, the use of funds, and other necessary matters.
Next-generation sports athlete development program: aquatics, soccer, track and field, basketball, etc.
Next-generation motorsports development program: racing drivers, race engineers, etc.
Next Generation Artist Development Program: Artists, Performing Arts Athletes, etc.
Donations are 10,000 yen (per unit).
Tax benefits are available.
We thoroughly audit all programs and report the status of activities to supporters and donors on a regular basis.
Tax incentives
Donations from corporations can be deducted as expenses within the special deductible limit, separate from the deductible limit for general donations.
■Income tax
Donations to GMACS-Gen7212 can be deducted by choosing either the "tax deduction" or "income deduction" method, whichever is more advantageous. In many cases, choosing the "tax deduction" option will result in a lower tax amount than usual.
(1) Calculation of tax deduction (total donation amount - 2,000 yen) x 40% = donation deduction amount
The total amount of donations is limited to 40% of your annual income.
The amount of donation deduction is limited to 25% of your income tax amount.
(2) Calculation of income deduction (total donation amount - 2,000 yen) x income tax rate = donation deduction amount
The total amount of donations is limited to 40% of your annual income.
Income tax rates vary depending on the amount of annual income.
For information on income tax rates, please refer to the National Tax Agency website.
■Personal residence tax
Donations designated by the ordinances of each prefecture, city, town, or village are eligible for a reduction in individual inhabitant tax (donation deduction). (This is not the same nationwide.)
You can receive a donation deduction based on the amount of your donation minus 2,000 yen, under the following conditions.
If designated by a prefecture, 4% will be deducted from the individual prefectural inhabitant tax.
If designated by the city, town or village, 6% will be deducted from the individual city, town or village inhabitant tax.
When filing your income tax return, you can also claim donation deductions for your individual inhabitant tax, up to a maximum of 30% of your annual income.
■Inheritance tax
If you donate all or part of your inherited assets to GMACS-Gen7212, the donated assets will not be subject to inheritance tax. The deadline for filing your inheritance tax return is within 10 months from the day after you learn of the death of the deceased. In addition, bequests (donations made through a will) are also eligible for inheritance tax deductions.
In order to receive the above donation deductions on income tax and individual inhabitant tax, you must file a tax return. Please submit the receipt issued by GSTR-F and the "Certificate of Tax Deduction" when filing your tax return.
The tax return filing period is from February 16th to March 15th each year (or the following day if the return falls on a weekend). Please note that donations cannot be deducted through year-end tax adjustments conducted by your employer. When filing, please attach a receipt issued by GMACF. For information on inheritance tax deductions, please consult a GMACF dedicated agent.
■Corporate donations
Donations to GMACS-Gen7212 are separate from general donations and can be deducted as business expenses up to the following amounts.
Deductible limit = (capital amount x 0.375% + income amount x 6.25%) ÷ 2
The amount of capital, etc. refers to the total amount of capital and capital reserves.
The limit varies depending on the amount of capital and income of the corporation. To deduct a donation as a deductible expense, enter the donation amount on your tax return and submit a donation statement, receipts, and a certificate certifying that your GSTR-F is a general incorporated foundation. For more information, please contact your local tax office or tax accountant.
Personal Information Protection
Personal Information Protection Policy: The GSTR Foundation (hereinafter referred to as "the Foundation") considers the appropriate protection of personal information to be an important social responsibility and will take the utmost care in doing so. When personal information is provided in connection with the activities conducted by the Foundation, we have established and will promote the following personal information protection policy in order to handle and protect that information appropriately.
■ Definition of personal information
In this Privacy Policy, personal information refers to information about a living individual that falls under any of the following categories:
(1) Information that can identify a specific individual through names, dates of birth, and other descriptions (meaning all matters written or recorded in documents, drawings or electronic records, or expressed using voice, actions or other methods (excluding personal identification codes in (b))) (including information that can be easily cross-referenced with other information to identify a specific individual).
(2) Personal information that includes personal identification codes as defined in Article 1 of the Enforcement Order of the Act on the Protection of Personal Information (this includes fingerprint recognition data, facial recognition data, personal identification numbers, passport numbers, driver's license numbers, etc.)
■Regarding compliance with laws and regulations
Our foundation complies with laws and regulations concerning personal information and our personal information protection policy (privacy policy).
■Collection and Use of Personal Information
Our foundation acquires personal information through appropriate means and uses it only for predetermined purposes. We will not provide acquired personal information to third parties without the individual's consent.
■ Disclosure, Correction, and Suspension of Use of Personal Information
If an individual requests disclosure, correction, or cessation of use of their personal information, our foundation will promptly respond after verifying their identity.
■Regarding the secure management of personal information
Our foundation will properly manage all personal information to prevent loss, destruction, alteration, and leakage due to unauthorized access, theft, removal, etc., and will take necessary preventive and corrective measures. Furthermore, when outsourcing the handling of personal information, we will conclude confidentiality agreements and supervise and manage the process to ensure proper management.
■Purpose of Use The Foundation will use personal information only for the following purposes.
To provide subsidies and promote projects aimed at promoting next-generation sports athletes, motorsports, arts and artists, and other sports-related projects.
To provide subsidies and promote projects aimed at advancing social welfare, education, culture, tourism, sports, and other public interests.
In addition, when collecting personal information, if the purpose of use is defined and stated, the information will be used only within the scope of that purpose.
■ Regarding the provision of personal information to third parties
Our foundation will not provide personal information entrusted to us to any third party except in the following cases:
If prior consent has been obtained from the person concerned.
In cases based on laws and regulations
When it is necessary to protect a person's life, body, or property, and it is difficult to obtain the person's consent.
When it is particularly necessary for the improvement of public health or the promotion of the sound upbringing of children, and it is difficult to obtain the person's consent.
When it is necessary to cooperate with a national or local government agency or an entity entrusted by them in carrying out duties prescribed by law, and obtaining the person's consent would likely hinder the performance of those duties.
When entrusting all or part of the handling of personal information to a third party to the extent necessary to achieve the purpose of use.
When a business is succeeded due to a merger or other reasons.
■ Requests and other inquiries regarding personal information
Our foundation will endeavor to process all requests and inquiries regarding personal information appropriately and promptly, after completing the prescribed identity verification procedures.
Sports club activities generally have ability standards and entrance tests.
American public schools do not have a junior high school entrance exam system, and there are no midterm or final exams.
From junior high school onwards, students will be required to earn credits.
Generally, there are three terms (spring, summer, and winter holidays), but this may vary depending on the school district.
Students are assessed based on daily homework in all subjects and weekend (every Friday) exam results.
Basically, children and students who do not meet the academic standards will not be able to advance to the next grade and will be forced to repeat the year, so there are no "dropouts" due to lack of academic ability.
America is an absolute rating system, so it's possible for everyone to give a perfect 5 on a 5-point scale.
Magnet schools that attract particularly talented children and students are located in each area.
Children under the age of 13 are not permitted to go to and from school alone and must be picked up and dropped off by a parent or guardian via the school bus.
California Department of Education
Los Angeles Public School System: Students generally attend schools in the school district where they live. Each school is often assigned to a zone based on their address.
All California residents, regardless of whether they are U.S. citizens, are entitled to a free public school education from kindergarten age 5 through high school graduation age 18.
For the 12 years from elementary school to high school graduation, various systems are used, such as the 5-3-4 system or the 6-2-4 system. Each school district decides which system to adopt.
Children who turn 5 years old by December 2nd of each year can enter kindergarten in September of that year. Kindergarten is equivalent to the senior year group in Japanese kindergartens and nursery schools.
Public schools are required to provide basic English education if there is even one student who cannot speak English.
Children and students who do not have the English proficiency necessary for learning are called English Learners (ELs), and it is said that more than 25% of the state's children and students fall into this category. Previously, the "pull-out method," in which special classes were set up, was widely used to educate EL children and students in English, but since the late 1990s, the "immersion method," in which English is taught in the same classes as regular children and students, has become common .
What is an ESL Program?
This program is aimed at those who cannot speak English at all, as well as those at an intermediate level. It aims to improve your overall English skills, including grammar, listening, writing, reading, speaking, and language ability, with the aim of achieving an IELTS score of 4.0 or Cambridge B1.
What is the difference between ESL and EFL?
ESL (English as a Second Language) means English as a second language, and EFL (English as a Foreign Language) means English as a foreign language. ESL is an approach to teaching English in countries where English is the official or primary language, while EFL is an approach required in countries where English is a foreign language.
Why is the SAT necessary?
In the United States, compulsory education ends at high school. In the United States, which has a land area 25 times larger than Japan, the level of academic achievement varies greatly between high schools. For this reason, the SAT® is used as a test to measure the academic ability of high school students against national standards.
What is the SAT in the American College Admissions Test?
SAT is an abbreviation for "Standardized Test" and is a standardized test for students hoping to enter American universities. It consists of two sections: "Evidence-Based Reading and Writing" and "Mathematics."
What is on the SAT Test?
The SAT Subject Tests are subject-specific tests that test takers choose from 20 subjects across five subjects. The five subjects are math, science, English, history, and language. Each subject takes 60 minutes, and scores range from 200 to 800 points. There are usually six opportunities to take the test per year, and test takers can take up to three subjects at a time.
How are SAT English scores calculated?
The score is divided into two sections: Reading Comprehension and Grammar (200-800 points), and Mathematics (200-800 points), for a total of 400-1600 points. The SAT Essay is scored for each of the three criteria: Reading, Analysis, and Writing, with a total of 6-24 points.
Is the SAT gone?
In January 2022, the College Board® announced that the SAT® will be fully digital by 2024. Test centers outside the United States are expected to transition to digital testing starting in March 2023, and in the United States starting in the spring of 2024.
What are the SAT scores for the University of Tokyo?
For reference, some Japanese universities use the SAT for entrance exams for returning students, and prestigious schools such as the University of Tokyo, Kyoto University, and Keio University require a score of 1400 or above.
How many years are SAT scores valid?
SAT(R) scores do not expire. However, if you submit an official SAT(R) score report that is more than five years old to a university, a notice will be included stating that older scores may be less valid as a measure of academic ability than more recent scores.
Returnee student quota: How many years after returning to Japan do you take the junior high school entrance exam?
At the junior high school entrance exam stage, the average eligibility requirement for private junior high schools' "returnee student entrance exams" is generally "to have resided overseas for at least one year and returned to Japan within the last two years," but there are some private junior high schools that broaden the eligibility requirements even further (such as to have returned to Japan within the last three years).
Returnee student quota: How many years of university after returning to Japan?
To apply for the returnee student quota, you must have received at least two years of education overseas, including the final year, out of a total of 12 years of schooling, including the time you lived in Japan, and have graduated (or are expected to graduate). In addition, the number of years between graduation and taking the exam must often be less than two years, but the conditions for taking the entrance exam vary depending on the university.
What is the minimum TOEFL score for returnee students?
Minimum TOEFL® score required for application eligibility For returnees, the minimum standard for application is set at around 60 points, no matter how low it may be.





