New Organizations for Public Interests and Taxation

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In recent years, new corporate entities that undertake social contributions under conditions of restriction of division of profit etc. have been organized. There are considerable varieties about the legal frameworks and taxations of such new entities based on historical circumstances and social backgrounds.When such new entities would be considered in Japan in the future, the consistency with existing related entities and the consideration in conjunction with taxation would be important without choice of other legal effects, whether it is a certification system or not.