Earticle

초록

영어

This study seek implications of social economy support system which is able to rerated with vulnerable people support in disaster, through comparing a government-funded structure by comparing the Korean Social Enterprise Law, and the Cooperative Basic Law and the Japanese Non-profit Activity Promotion Act (NPO Act). As a result of the comparison, the two countries have a legal system to grant corporate personality to organizations and institutions that conduct community service activities by citizens, and if they meet certain requirements, they give tax benefits. On the other hand, tax incentives for Japanese taxpayers have been provided to NPO in Japan, and voluntary and in-kind donations are recognized and evaluated in accounting and linked to tax benefit provision, whereas in Korea, such regulations do not exist. However, to induce the activation of the social economic organization in the future, it is suggested that it will be necessary to have a system of linking up the step-by-step government and the private fund support suitable for the growth rate of the organization while promoting the inflow of private funds and motivation for volunteering.

목차

ABSTRACT
Introduction
Social enterpnses and cooperatives as social economic organizations emeraina in K-orea
Social Enterprise Promotion Law
Cooperative Basic Law
Overview of Japan's Non-profit Activity Promotion Act
Background of enactment and contents of composition
Japanese NPO accounting standard
Comparison of the legal system of the Korean social economic organization and the Japanese NPO Act
Common points
Differences
Implications for Korea’s Social Enterprise Promotion Law and Cooperative Basic Law
Conclusion
References

키워드

저자

• Masatsugu Nemoto [ Social Science Research Institute, Chungbuk National University, Korea ] Corresponding Author

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  Journal of Safety and Crisis Management

• 간기

  월간

• pISSN

  2234-2214

• 수록기간

  2011~2026

• 십진분류

  KDC 350 DDC 351