1999 Fiscal Year Final Research Report Summary
a system of the corporation for encouraging civil power
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
|
Keywords | NPO / corporation / corporation tax / 法人 |
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.
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