Project/Area Number |
09620036
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Civil law
|
Research Institution | KYUSHU UNIVERSITY |
Principal Investigator |
KOCHI Hiroshi Kyushu University, Graduate School of Law, Professor, 法学研究科, 教授 (40037073)
|
Project Period (FY) |
1997 – 1999
|
Project Status |
Completed (Fiscal Year 1999)
|
Budget Amount *help |
¥2,800,000 (Direct Cost: ¥2,800,000)
Fiscal Year 1999: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 1998: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1997: ¥800,000 (Direct Cost: ¥800,000)
|
Keywords | NPO / corporation / corporation tax / 法人 / NPO法 / 経済的団体 / 非経済的団体 / 寄付金控除 / 無償労働 / 有償労働 / 官益法人 / 民間の自主性 / 行政審査 / 専門家 |
Research Abstract |
A system of the corporation for encouraging civil power is built partially by the NPO act. A weak point of this act is lack of exempting from corporation tax. We must improve this weak point. At present we incorporate only organization for the public interest and the commercial enterprise. For example graduates' association can not be corporation. We must similarly improve this weal point.
|