Addendum
Future topics in revising the NPO Act
Under the influence of these provisions both the House of Councilors and the House of Representatives passed a supplementary resolution calling for the creation of revision proposals within two years following execution that would include preferential taxation measures. The said revision proposal was put together at the end of November 2000 and submitted to the Diet, and it will be finally established by the end of November 2001 following deliberation in the Diet. Due to the fact that this law will be established through legislation by House members who have close relationships with civilian groups, the role played by these groups will also take on importance in the revisions to follow. Thus, the sincerity of efforts made by these groups that have recently become NPO corporations under the influence of this law will come under question.
1. The first step regarding civil law revisions
With that let's go into what types of revision items there may be. First, it would be a good idea to consider what may happen in the near future. If we consider the establishment of the NPO Act as a "Hop;" reforms made to the non-profit corporation system with civil law revisions would be a "Jump;" and the revisions of the NPO Act in three years time could be ranked in the middle position as a "Step." In other words, when dealing with these revisions it will be necessary to hold discussions that take into consideration the drastic civil law revisions that will follow a few years after the establishment of the NPO Act. Also regarding the preferential taxation system it will be important to make considerations from the viewpoint of what to with the basic flamework at the core of this absolutely new corporation system.
Next let's look into the non-profit corporate and public service corporation system and its taxation system that will need to be brought into existence hopefully within six to seven years (but possibly 10 to 20 years from now) through drastic revisions to the civil law. Here we will depict the following contents.
