System Comparison of the Non-profit Sector in Europe and America

Owing to the religious convictions, the system of non-profit organizations has widely been prevailed in Europe and America. Another encouraging factor is the fact that the donation to the non-profit organizations is exempted from taxation. In Japan, also, the non-profit organization has been on the way of playing an important role as a part of social economic system, however, in many cases the function of administrative 'complement' or that of administrative 'substitution' have been added to this. Nowadays, an exemption of resolving the constraints farms and rural villages has been shifted from the hands of administration to the shoulders of the agricultural pubic corporations and the third sector. Not only citizen participation but also the expansion of exemption from taxation is necessary for the prevailing of the non-profit organizations in Japan. Deregulation of agricultural administrative system should also be emphasized