The Japanese Model of NPO and the Policy

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According to research plan, we collected the data of Japanese NPOs, grasped characteristics of them and examined policy to them. We find as follows :1."Non distribution constraint" is disputable in definition of NPO.Non distribution constraint doesn't mean no return or no residual.2.The characteristics of Japanese NPOs are as follows :a) Dual ayatem : There are two type'of NPO,which have legal status and don't have legal status. The former is charitable corporation, the latter is grass roots civil organization.b) The active fields of NPO are very limited.c) The rate of giving to revenue of NPO is little irrespective of legal status.d) Grass roots civil organization is amall size, difficult to manage, and can't get social trust because of no legal status, etc.3."The Law of Non Profit Activities" is enacted on this March. Grass roots civil organization can get legal status easier than so far. But active fields of NPO are provided by law. They are oniy twelve. The active fields of NPO may be limited. And it is difficult for small sized NPO to use acounting system and to prepare the documents. The disclosure of activities are very useful for NPO.NPO need preferential tax system, especially giving reduction from income tax in order to develop civil society. NPO may conquer "voluntary failure" of charitable corporation by social support.