New Organizations for Public Interests and Taxation

近年来，在利润分割等限制条件下，新组建了承担社会贡献的法人主体。关于这类新实体的法律框架和征税，根据历史情况和社会背景有相当大的不同。当日本未来考虑这类新实体时，与现有相关实体的一致性以及与税收一起考虑将是重要的，而不会选择其他法律效果，无论是证书制度还是不是证书制度。

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.