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Interdisciplinary studies among law, accounting and culture on charity commissions

Research Project

Project/Area Number 15K12993
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeMulti-year Fund
Research Field Politics
Research InstitutionNational Museum of Ethnology

Principal Investigator

Deguchi Masayuki  国立民族学博物館, 民族文化研究部, 教授 (90272799)

Co-Investigator(Renkei-kenkyūsha) ONOE Eliya  大原大学院大学, 会計学研究科, 教授 (00341199)
KUBO Hideo  京都産業大学, 法学部, 准教授 (80378512)
LARRATA Rosario  明治大学, ガバナンス研究科, 准教授 (30598313)
Research Collaborator CODERY Carolyn. J.  
Project Period (FY) 2015-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords公益法人 / 公益認定等委員会 / 領域設定総合化法 / Charity Commission / クリープ現象 / 政策人類学 / フィランソロピー / 非営利セクター / 公益認定 / チャリティ / 公益法人会計 / ガバナンス / 財務報告会計 / 比例原則 / 非営利法人 / Charity
Outline of Final Research Achievements

Through interdisciplinary approaches of law, accounting and anthropology, the research finds that interpretation of the stipulation on regulation has been changed without any intention in charity commission system in Japan. The research group names it as a new concept of “creep phenomena” and can explain the phenomena successfully. In previous studies on bureaucracy such as Max Weber, bureaucrats are thought as individuals in an impersonal nature. It is, however, a premise that bureaucrats are consists of individuals with their own personality, and change on interpretation of law can be occurred without any intention to strengthen or to ease the regulations.
Moreover, charities can be found to act voluntarily more regulated than requirements by law to avoid unlawful behaviors.

Report

(3 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • Research Products

    (41 results)

All 2017 2016 2015 Other

All Int'l Joint Research (3 results) Journal Article (28 results) (of which Peer Reviewed: 4 results,  Open Access: 3 results,  Acknowledgement Compliant: 3 results) Presentation (9 results) (of which Int'l Joint Research: 5 results,  Invited: 2 results) Remarks (1 results)

  • [Int'l Joint Research] Victoria University of Wellington(New Zealand)

    • Related Report
      2016 Annual Research Report
  • [Int'l Joint Research] UNSW Business School/University of Technology Sidney/Western Sydney University(Australia)

    • Related Report
      2016 Annual Research Report
  • [Int'l Joint Research] Victoria University of Wellington(ニュージーランド)

    • Related Report
      2015 Research-status Report
  • [Journal Article] 代議員制と理事の定足数2017

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 936 Pages: 66-73

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 任意の役職・機関2017

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 934 Pages: 44-48

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 「自主公演」と「主催公演」の違いは?2017

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 932 Pages: 44-46

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 'Changes to the Accountability Concept in Japan’s PIC Accounting Standard: Accountability to Whom, and for What?’ July 2016”2017

    • Author(s)
      尾上選哉
    • Journal Title

      『研究年報』(大原大学院大学)

      Volume: 第11号 Pages: 163-172

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] GLOBALIZATION, GLOCALIZATION, AND GALAPAGOS SYNDROME: PUBLIC INTEREST CORPORATIONS IN JAPAN.2016

    • Author(s)
      Deguchi, Masayuki
    • Journal Title

      International Journal of Not-for-Profit Law,

      Volume: vol. 18, no. 1, Pages: 5-14

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] “クリープ現象”としての収支相償論2016

    • Author(s)
      出口正之
    • Journal Title

      非営利法人研究学会誌

      Volume: Vol.18 Pages: 29-38

    • NAID

      40021123328

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 公正さの公表が求められる表彰・コンクール、競技会2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 930 Pages: 39-43

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 公募助成と非公募助成2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 928 Pages: 79-85

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 資金貸付の認定基準を巡る複雑な関係2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 926 Pages: 32-34

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 議論があった博物館等の展示と施設の貸与2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 924 Pages: 41-45

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 「内閣府研究会報告」が示す会計と制度を巡る課題2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 922 Pages: 34-39

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 相談、調査、キャンペーンの公益性2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 922 Pages: 10-16

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 講座や体験活動の公益性判断2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 920 Pages: 40-44

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 公益性とは?公益目的事業のチェックポイント2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 918 Pages: 57-63

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 「公益目的事業財産」の意義2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 916 Pages: 80-89

    • Related Report
      2016 Annual Research Report
  • [Journal Article] シ・プレ原則と他の団体の意思決定に関与することができる財産2016

    • Author(s)
      出口正之
    • Journal Title

      公益・一般法人

      Volume: 914 Pages: 58-62

    • Related Report
      2016 Annual Research Report
  • [Journal Article] Policy change making the biggest Corporate Philanthropy in Japan:Yamato Welfare Foundation and “the service-related philanthropy”2016

    • Author(s)
      Masayuki Deguchi
    • Journal Title

      『政策科学』

      Volume: 23巻3号(通巻63号) Pages: 67-80

    • Related Report
      2015 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 役員等の報酬等の支給基準と社員資格の得喪条件2016

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 912 Pages: 54-55

    • Related Report
      2015 Research-status Report
  • [Journal Article] 3分の1規制と会計監査人設置原則2016

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 910 Pages: 60-66

    • Related Report
      2015 Research-status Report
  • [Journal Article] 不可欠特定財産の考え方2016

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 908 Pages: 60-64

    • Related Report
      2015 Research-status Report
  • [Journal Article] 公益法人制度の昭和改革と平成改革における組織転換の研究2015

    • Author(s)
      出口正之
    • Journal Title

      『非営利法人研究学会誌.』

      Volume: 17 Pages: 49-60

    • NAID

      40020562054

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Journal Article] 特定費用準備資金について2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 894 Pages: 30-36

    • Related Report
      2015 Research-status Report
  • [Journal Article] 収支相償と「適正な費用」の範囲2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 896 Pages: 34-42

    • Related Report
      2015 Research-status Report
  • [Journal Article] 「定款の目的, 経理的基礎, 技術的能力」2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 898 Pages: 24-30

    • Related Report
      2015 Research-status Report
  • [Journal Article] 特別の利益の 3 つの留意点2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 900 Pages: 34-40

    • Related Report
      2015 Research-status Report
  • [Journal Article] 投機的取引・公序良俗及び収益事業等2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 902 Pages: 34-40

    • Related Report
      2015 Research-status Report
  • [Journal Article] 公益目的事業比率について2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 904 Pages: 80-86

    • Related Report
      2015 Research-status Report
  • [Journal Article] 遊休財産保有制限について2015

    • Author(s)
      出口正之
    • Journal Title

      『公益・一般法人』

      Volume: 906 Pages: 70-79

    • Related Report
      2015 Research-status Report
  • [Presentation] Philanthropy2017

    • Author(s)
      Deguchi, Masayuki
    • Organizer
      Civil Society in Asia: International Conference in Melbourne
    • Place of Presentation
      University of Melbourne, Melbourne, Australia
    • Year and Date
      2017-02-02
    • Related Report
      2016 Annual Research Report
    • Invited
  • [Presentation] 法人形態から見たチャリティ資格の国際比較:法人制度と会計を巡って 政策人類学的比較研究2016

    • Author(s)
      出口正之
    • Organizer
      第20回非営利法人研究学会全国大会
    • Place of Presentation
      成蹊大学
    • Year and Date
      2016-09-16
    • Related Report
      2016 Annual Research Report
  • [Presentation] Charity Regulation: Drivers for Differences and Similarities in Accountability and Transparency2016

    • Author(s)
      Cordery,Carolyn and Deguchi, Masayuki
    • Organizer
      International Society for Third Sector Research
    • Place of Presentation
      Ersta Skondal University College Stockholm, Sweden
    • Year and Date
      2016-06-28
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] A Sectorial Labyrinth: Legal and Accounting Frameworks of the Third Sector Organizations in Japan for 120 Years2016

    • Author(s)
      Deguchi, Masayuki
    • Organizer
      International Society for Third Sector Research
    • Place of Presentation
      Ersta Skondal University College Stockholm, Sweden
    • Year and Date
      2016-06-28
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 'Change of the Accountability Concept in the Accounting Standard for PICs in Japan: Accountability, To Whom and For What?’2016

    • Author(s)
      Onoe, Eliya
    • Organizer
      International Society for Third Sector Research
    • Place of Presentation
      Ersta Skondal University College Stockholm, Sweden
    • Year and Date
      2016-06-28
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 日本公益慈善に関する法律と政策2015

    • Author(s)
      出口正之
    • Organizer
      第四届中国公益慈展会深セン大学
    • Place of Presentation
      深セン、 中国
    • Year and Date
      2015-09-19
    • Related Report
      2015 Research-status Report
    • Invited
  • [Presentation] 「“クリープ現象”としての収支相償論2015

    • Author(s)
      出口正之
    • Organizer
      非営利法人研究学会
    • Place of Presentation
      神戸大学
    • Year and Date
      2015-09-16
    • Related Report
      2015 Research-status Report
  • [Presentation] Paternalism and Compliance Creep: Before and After the Public Interest Corporation Reforms in Japan2015

    • Author(s)
      Masayuki Deguchi
    • Organizer
      International Society for Third Sector Research Asia Pacific regional conference
    • Place of Presentation
      日本大学、東京
    • Year and Date
      2015-08-27
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Policy change making the biggest Corporate Philanthropy in Japan2015

    • Author(s)
      Masayuki Deguchi
    • Organizer
      European Research Network On Philanthropy
    • Place of Presentation
      ESSEC Business School, Cergy Campus, Paris, France
    • Year and Date
      2015-07-09
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Remarks] 国立民族学博物館 スタッフの紹介 出口正之

    • URL

      http://www.minpaku.ac.jp/research/activity/organization/staff/deguchi/index

    • Related Report
      2015 Research-status Report

URL: 

Published: 2015-04-16   Modified: 2018-03-22  

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