2016년 10월 1일 토요일

Law about a general corporate judicial person and the general foundation

Law about a general corporate judicial person and the general foundation

Law about a general corporate judicial person and the general foundation
Japan Government national emblem (follow)
Japanese laws and ordinances
Popular name, abbreviated designation General corporation, law Foundation
Laws and ordinances number June 2, 2006 law 48th
Effect Existing law
Kind Civil law
Main contents General corporate judicial person, system of the general foundation
Laws and ordinances concerned Civil law
Text link Ministry of Internal Affairs and Communications laws and ordinances data offer system
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A Japanese law to establish the law (いっぱんしゃだんほうじんおよびいっぱんざいだんほうじんにかんするほうりつ, June 2, 2006 law 48th) about a general corporate judicial person and the general foundation about the establishment, an organization, the administration of a general corporate judicial person and the general foundation and management. Administrative reform-affiliated public service corporation system reform-related one of the 5 methods of the 3 methods. The abbreviated designation is a public corporation, law Foundation. The enforcement is December 1, 2008.

Table of contents

Summary

The principle of authorization by the superintendent in charge government office had its public service corporation (a corporate judicial person and foundation) before the law establishment stolen about the establishment. I came to be able to establish it easily without waiting for authorization if a corporation of a corporation, the foundation public established becoming it with or without public interest characteristics of the business by the establishment of this law unitarily, and even sufficiency did the requirements that the law established (principle of observance of standards).

In addition, endowment 100 million yen or more were considered to be a constant aim of the authorization until now, but, in the case of a foundation, it is possible, thus, than 3 million yen to acquire a juridical person (I establish). In addition, the cooperative non-profit corporations which the cooperative non-profit corporation method determined were unified by the corporation of the fundamental law, and the cooperative non-profit corporation law was abolished with the fundamental law enforcement.

But it is necessary that an establishment receives the public interest authorization of the administrative agency (the Prime Minister or prefectural governors) by the enforced public service corporation authorization method as public service corporation system reform-related one of the 3 methods separately at the same time to receive a tax kind treatment as a public service corporation. The corporation which received authorization is named nonprofit foundation and a public interest foundation. In this case a tax about corporation tax and donation is treated well, but it is necessary to receive the supervision of the administrative agency.

History

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