New Organizations for Public Interests and Taxation

近年来，在限制利润分配等条件下，组建了承担社会贡献的新的法人实体。这些新实体的法律的框架和课税因历史环境和社会背景的不同而有很大差异，今后在日本考虑这些新实体时，无论是否是认证制度，都必须在不选择其他法律的效力的前提下，与现有相关实体保持一致，并结合课税进行考虑。

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.