日本의 새로운 非營利法人제도에 관한 小考 - 최근 10년간의 動向과 新法의 소개

• 영문명: Japan’s New Non-profit Corporation System: Survey of the Movements in a Recent Decade and Introduction to the New Law
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 權澈(Chul KWON)
• 간행물 정보: 『비교사법』比較私法 제14권 제4호, 117~171쪽, 전체 55쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2007.12.30

영문 초록

  Three new laws are proclaimed in Japan. in June 2006 : Ordinary Non-profit Corporation (Incorporated association and incorporated foundation) Law [Ippan-shadanh？jin oyobi Ippan-zaidanh？jin ni kansuru H？], Qualification of Public-interest Corporation (Public-interest association and foundation) Law [K？eki-shadanh？jin oyobi K？eki-zaidanh？jin no Nintei ni kansuru H？]. and Related-law Arrangement Law [Seibi H？]. The new laws and the regulations are to be fully enforced after 1 December 2008.
  The current public-interest corporation system of the Japanese Civil Code is the one that has been in operation since the Japanese Civil Code was enforced in 1898. In this system the establishment of public-interest corporations and the public-interest qualification are firmly combined. Minister’s authorization is necessary to get a legal status. Current system is often criticized in that the authorization procedure is not clearly transparent. and it is extremely difficult to set up a new public-interest corporation.
  The Non-profit Organization Law (NPO law) that Japan passed and enforced in 1998 deserves our attention for changing the current public-interest corporation system. It is pointed out that NPO Law has played a significant role in making the corporations get the legal status easier and in getting the civil-nonprofit sector be recognized by a nation.
  The policy of reform of the public-interest corporation system was laid in 2002 and was set in 2005. Based on this, the New-Law in 2006 was established.
  The New system adopts the seperation between establishment and public-interest qualification. In case of the ordinary non-profit corporations only registration to the registry office is required. And in case of the public-interest corporations qualification is required. Prime Minister qualifies public-interest corporations. And Prime Minister has to consult with the Public Interest Corporation Commission to qualify a public-interest corporation. The requirement for qualification is clearly defined by law.
  This article is to introduce and review contents and characteristics of the New Law. And this article is to point out that one of the problems of the New Law is that the reform of the public-interest corporation system is a part of Administrative Reform, not of the non-profit civil activity symbolized on the NPO Law. From now on, It will matter how the Public Interest Corporation Commission operates. And the tax system will matter too.
  These Japan’s experiences will be able to be referred when the reexamination of the non-profit corporation system is made in Korea.

목차

Ⅰ. 머리말
Ⅱ. 新法 제정의 經緯
Ⅲ. 一般法人法의 槪要
Ⅳ. 一般法人法의 의의와 영향 그리고 含意
Ⅴ. 맺음말에 갈음하여
【참고문헌】
[Abstract]

키워드

일본 민법 법인 비영리단체 비영리법인 공익법인 비법인사단 사단법인 재단법인 조세제도 Japan Civil Code Juridical Person Non-Profit Organization(NPO) Non-Profit Corporation Public-Interest Corporation Association which is not a Juridical Person Incorporated Association Incorporated Foundation Tax System