摘要
1998年《特定非营利活动促进法》出台后,日本的非营利组织以较低门槛登记为NPO法人。2008年实施三部新的法律,变革了原有的公益法人制度。日本非营利组织法律框架的演进分为三个阶段。目前,日本处于新旧公益法人制度并行的阶段。过渡期后,日本的非营利组织主要有四种法人类型:一般社团法人和一般财团法人、公益社团法人和公益财团法人、特定非营利活动法人、特定公益法人。日本新的公益法人制度的一个重要方面是将一般的非营利法人和公益法人分开,对二者实行不同的管理体制。依据《法人税法》,不同公益法人获得的税收待遇是不同的。
After the introduction of ＂Specific Non-profit Activities Promotion Law ＂in 1998, Japanese non- profit organizations can register as an NPO corporation with lower threshold. In 2008, the implementation of three new laws changed the original system of public welfare corporation. The evolution of legal framework of Japanese non-profit organizations can be divided into three stages. Currently, Japan is at the stage of old and new public welfare corporation system parallel. After the transition period, Japanese non-profit organizations are mainly four types of corporation： the general juridical association and the general incorporated foundation, pub- hc welfare corporation aggregate and public welfare incorporated foundation, specific NPO, specific public wel-fare corporation. An important aspect of Japanese new public interest corporation system is to separate the gen- eral nonprofit corporation and public welfare corporations, and implement two different management systems. According to the Legal Tax Act, different public welfare corporation will get different tax treatment.
出处
《学会》
2012年第10期48-53,共6页
关键词
日本
非营利组织
公益法人
法律框架
公益认定
Japan
non-profit organizations
public welfare corporation
legal framework
qualification con- firrnation of public welfare
