A "Non-profit corporation system (Non-profit corporations and non-profit foundations)" will be newly established through conformity to the law (a registration system). Competent authorities will not be needed if this is done completely with conformity to the law, while a system that conforms with the NPO Act would be sufficient when considering the public opening of information and other similar items. From the standpoint of the taxation system this non-profit corporation system would be roughly equivalent to voluntary groups.
A "Public service corporation system (Public corporations and public utility foundations)" will be established. The competent authorities system that had existed up to that point would be abolished and a jurisdiction system that conforms to the NPO Act would be introduced. This could either be regulated by civil law or be entrusted to special laws. Preferential measures such as supposed donation deductions from profit-making enterprises and tax exemption for interest will be established in the taxation system.
Fairly strict measures will also be needed for the public opening of information.
A "Public service corporation advancement" system that would demand public-oriented donation deductions for civilians over a wide range will be established through radical revisions to the Income Tax Act and the Corporation [Corporate?] Tax Act. A unified sanctioning organization such as the Public Service Corporation Advancement Committee will need to be established and introduce strict public opening of information.
While it will be necessary from here on out to make well thought-out corrections and further bring these visions for the future into more concrete forms, without first determining a basic framework it will not be possible to come up with effective strategies and tactics to advance them. In order to realize their construction it will be necessary to restructure existing corporations and the non-profit corporations and public service corporations of existing foundations along with introducing system reforms through civil law revisions. Further, it will be essential to switchover from competent authorities to jurisdiction authorities which will demand a monstrous effort, as it will involve existing rights. Even though it will also be necessary to restructure NPOs and other corporations this should not require an undo amount of work. It will also be essential to bring about a taxation system that differs in very basic ways from the existing specific public welfare advancement corporation system. Taken from the current taxation philosophy this will require some extremely radical ideas.
When envisioning these forthcoming models it is advisable to consider the contents of the revisions and methods for this current NPO Act. The points for revision that need to be investigated can be divided roughly into revisions of the corporation system itself and taxation revisions. For a short time the latter was pointed to with an attitude of "Next we need to revise the taxation system," while the corporation system has been left in an uncompleted state requiting further discussion and revision. The corporation system is a matter that should not be forgotten by any means and more future-oriented discussion will be needed, which will certainly attract the interest of a large number of civilians.
2. Measures for realistically bringing about a better taxation system
An attempt to identify issues that will arise in the future by comparing taxation related matters involved with NPO corporations with those of public service corporations revealed the following points:
