| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2008: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Research Abstract |
This research project analyzed the trends and the rationale of tax incentives for arts and culture through the international comparison. The tax incentives for arts and culture can be rationalized as the tool of cultural policy and the tool for city development including stimulating creative industries. Besides, this research project examined the rationale of the tax incentives for cross border donation, taking into account the case of the Netherlands in which cross border donation is fully deductible.
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