New Organizations for Public Interests and Taxation

Research Project

Project/Area Number	24653006
Research Category	Grant-in-Aid for Challenging Exploratory Research
Allocation Type	Multi-year Fund
Research Field	Public law
Research Institution	Osaka University
Principal Investigator	OKAMOTO Noboru 大阪大学, 大学院・法学研究科, 教授 (70622257)
Project Period (FY)	2012
Project Status	Completed (Fiscal Year 2012)
Budget Amount *help	¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywords	租税法 / 立法学 / 租税法と私法 / 社会的企業 / 立法政策 / 税制措置
Research Abstract	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.