원문정보
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
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