The Japanese Model of NPO and the Policy

根据研究计划，我们收集了日本非营利组织的资料，掌握了它们的特点，研究了针对它们的政策。我们发现如下：1。在NPO的定义中，“非分配约束”存在争议。非分布约束并不意味着没有回报或没有剩余。日本非营利组织的特点是：a)双重性质：有法定地位和无法定地位两种类型的非营利组织。前者是慈善法人，后者是基层民间组织。b)非营利组织的活动领域非常有限。c)非营利组织的收入占比很小，无论其法律地位如何。(4)基层民间组织规模小，管理困难，没有法律地位，得不到社会信任等。今年3月颁布了《非营利性企业法》。草根民间组织比以往更容易获得合法地位。但非营利组织的活动领域是由法律规定的。他们只有十二岁。本国非政府组织的活动领域可能有限。而对于小型非营利组织来说，会计制度的使用和资料的编制都比较困难。活动的披露对非营利组织非常有用。非营利组织需要税收优惠制度，特别是所得税减免，以发展公民社会。NPO可以通过社会支持来克服慈善企业的“自愿失败”。

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.