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題 名 | 日本規範非營利組織的法制改革之研究=A Study on the Reformation of Japan's Regulation of Nonprofit Organizations |
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作 者 | 林淑馨; | 書刊名 | 東吳政治學報 |
卷 期 | 19 2004.09[民93.09] |
頁 次 | 頁71-110 |
分類號 | 546 |
關鍵詞 | 日本; 非營利組織; 非營利組織法; 公益法人; Japan; Nonprofit organization; Nonprofit organization law; Public corporation; |
語 文 | 中文(Chinese) |
中文摘要 | 近年來,非營利組織在臺灣的發展逐漸受到各界的重視。但國內非營利組織的相關研究除了介紹美國的理論外,多是以國內個案為例的本土性研究,而欠缺其他國家的介紹或相關論述,這對於發展中的我國非營利組織而言,或許會影響其吸收各國經驗,降低其參與國際性活動的能力。 有鑑於此,本文的研究目的在以非營利組織興起背景和我國類似,卻已經完成非營利組織法規修訂的日本為例,擬藉由文獻檢閱來瞭解該法律規範的內容與架構,分析其所代表之意義,以及對於日本非營利組織制度所產生之影響與所面臨的困境,並經由日本經驗的啟示對於我國營利組織制度進行反思與檢討。 研究發現,如參考日本經驗及我國非營利組織的運作現況,下列幾項因素適值得我國參考與借鏡的:一、積極透過立法建構非營利組織發展環境;二、確立政府與非營利組織合作的夥伴關係;三、資訊公開與財務透明;四、稅賦優惠的誘因設計。 |
英文摘要 | In recent years, the development for nonprofit organization in Taiwan has drawn great attention. As related study on domestic nonprofit organization takes domestic cases as indigenous study in addition to its introduction of theories from US, a lack of introduction or related discussion from other countries with respect to Taiwan's nonprofit organization under development might probably affect the ability to absorb experience from each country as well as lower the chance to participate in international activities. In view of this situation, this text aims to understand content and structure of the legal norms, analyze its significance and the effects arising out of Japan's nonprofit organization system the potential predicament, by taking Japan's accomplishment of statutory amendment for the nonprofit organization as example in the light of Japan's rising background for the nonprofit organization to be similar to that of Taiwan, as well as carry out the reflection and review via the inspiration from Japanese experience. According to the findings, factors listed below are worthy of our reference and would benefit us by referring Japan's experience and the status quo of operation for nonprofit organization in Taiwan: (1) Builds the developmental environment for nonprofit organization actively via legislation; (2) Firmly establish the partnership of cooperation between the government and nonprofit organization; (3) Public relations and financial transparency; and (4) Design of induction for taxation preference. |
本系統中英文摘要資訊取自各篇刊載內容。