Earticle

초록

영어

When discussing NPOs in Japan today, it is helpful to understand the so-called NPO Law, the Law to Promote Specified Nonprofit Activities, enacted in March 1998. Under the NPO Law, NPOs can be incorporated without the approval process, and the governor of the prefecture where the NPOs are located is required to authenticate establishment of such organizations if they conform with the provisions set forth. More than 16,000 NPOs incorporated as Specified Nonprofit Corporation since 1998, which dramatically changed the landscape of Japan's civil society. However, currently in Japan NPOs incorporated under the NPO Law do not have tax-exempt status. A new tax legislation was enforced in October 2001 as the first legislation to address the eligibility of Specified Nonprofit Organizations to receive tax-deductible donations. Under this law, donors may claim tax write-offs for contributions made to an Approved Specified Nonprofit Corporation. Unfortunately the conditions which NPOs must satisfy according to this law are very strict, only 24 incorporated NPOs were approved during the past 3 years.

목차

I. 들어가며
 II. NPO법 제정의 배경
 III. NPO법의 내용
  1. 법인격의 취득
  2. 활동분야
  3. 세제와 인정NPO법인제도
 IV. NPO법 제정 이후의 변화
 V. 결론에 대신하여 : NPO법의 의미와 한계
 참고문헌
 Abstract

키워드

저자

• 정미애 [ Jung, Mi-Ae | 국민대 일본학연구소 연구원 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  한국국제지역학회보 [Korean Review of International Area Studies]

• 간기

  반년간

• pISSN

  1738-4214

• 수록기간

  2001~2005

• 십진분류

  KDC 309 DDC 306