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[03PacRimLPolyJ001] An Agenda for Revising the Taxation of Philanthropy in Japan

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dc.contributor.author Ishimura, Koji
dc.date.accessioned 2011-02-23T19:33:24Z
dc.date.available 2011-02-23T19:33:24Z
dc.date.issued 1994-06
dc.identifier.citation 3 Pac. Rim L. & Pol'y J. 1 (1994) en_US
dc.identifier.issn 1066-8632
dc.identifier.uri http://hdl.handle.net/1773.1/969
dc.description.abstract Koji Ishimura is Professor of Law, Asahi University School of Law (Gufu, Japan). Abstract: As the size and scope of Japan's philanthropic activities have grown, so has the need to re-examine Japan's tax policies with regards to charitable giving and volunteerism. In particular, there is a need to review the classification of tax-exempt entities under the Corporate Tax Law to ensure that only bona fide non-profit activities are tax-exempt. Japan should also explore new tax incentives to encourage volunteerism, such as allowing deductions for out-of-pocket expenses incident to charity work, carryovers, and a liberalization of Japan's current system for specific itemized deductions. Finally, Japan's tax policies should be used to encourage more cross-border philanthropy given the nation's interest in increasing its presence in international affairs. en_US
dc.language.iso en_US en_US
dc.publisher Seattle: Pacific Rim Law & Policy Journal, University of Washington School of Law en_US
dc.subject Article en_US
dc.title [03PacRimLPolyJ001] An Agenda for Revising the Taxation of Philanthropy in Japan en_US
dc.type Article en_US
dc.rights.holder Copyright 1994 by Pacific Rim Law & Policy Association en_US

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