PART Recent Trends and Developments in Government Policies in Education, Science and Culture
Chapter 5 Promotion of Private Educational Institutions
2 Government Financial Aid to Private Educational Institutions
(5) Taxation System for Private Schools
The Government has implemented various taxation measures favorable
to school corporations. All school corporations are partially exempt from corporation
tax and other taxes. Those corporations or persons who have made donations to
school corporations are entitled to be partially exempt from tax through income
deductions and special registration of a pecuniary loss.
Private educational institutions are requested to make better
use of these favorable taxation measures.