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@article{ART001663540},
author={Nemoto Masatsugu and Ji-hyun Cheung},
title={Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2012},
volume={23},
number={1},
pages={25-53},
doi={}

TY - JOUR
AU - Nemoto Masatsugu
AU - Ji-hyun Cheung
TI - Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan
JO - Korean Society and Public Administration
PY - 2012
VL - 23
IS - 1
PB - Seoul Association For Public Administration
SP - 25
EP - 53
SN - 1225-8652
AB - The social enterprise support system in Korea has some problems in terms of sustainability because it is mainly operated by government rather than the private sector. For example the government currently provides a percentage of indirect labor costs, but this is a time-limited subsidy. On the other hand, in Japan, the government introduced tax deductions for donations to non-profit organizations in 2012. The purpose of this study is to compare social enterprise funding policies in Korea and Japan and to derive significant implications for the improvement of social enterprise. The implications of the Japanese case are that transparency and disclosure of information are most conducive to gathering donations, and tax deductible donations can improve private sector support for social enterprise. In Korea, tax deductions for donations could similarly improve social enterprise support, not only from government, but also from the private sector.
KW - Social enterprise;Financial assistance;Tax deductible donations;Specified non-profit juridical person in Japan
DO -
ER -

Nemoto Masatsugu and Ji-hyun Cheung. (2012). Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan. Korean Society and Public Administration, 23(1), 25-53.

Nemoto Masatsugu and Ji-hyun Cheung. 2012, "Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan", Korean Society and Public Administration, vol.23, no.1 pp.25-53. Available from: doi:

Nemoto Masatsugu, Ji-hyun Cheung "Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan" Korean Society and Public Administration 23.1 pp.25-53 (2012) : 25.

Nemoto Masatsugu, Ji-hyun Cheung. Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan. 2012; 23(1), 25-53. Available from: doi:

Nemoto Masatsugu and Ji-hyun Cheung. "Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan" Korean Society and Public Administration 23, no.1 (2012) : 25-53.doi:

Nemoto Masatsugu; Ji-hyun Cheung. Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan. Korean Society and Public Administration, 23(1), 25-53. doi:

Nemoto Masatsugu; Ji-hyun Cheung. Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan. Korean Society and Public Administration. 2012; 23(1) 25-53. doi:

Nemoto Masatsugu, Ji-hyun Cheung. Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan. 2012; 23(1), 25-53. Available from: doi:

Nemoto Masatsugu and Ji-hyun Cheung. "Improving Subsidy and Tax Deduction Policies for Social Enterprise: With a Focus on the Differences in Tax Deductible Donations in Korea and Japan" Korean Society and Public Administration 23, no.1 (2012) : 25-53.doi: