非營利組織與公共行政:日本行政體系支援作法之分析

Nonprofit Organization & Public Administration: An Analysis on Japan's Methods of Administration Support

近年來，由於民眾的需求日漸多元，單靠政府部門來提供公共服務，已經很難滿足民眾所需，因此，如何善用非營利組織的公共特質用以協助或彌補政府部門的不足與缺陷，則是目前亟需探討的課題。但另一方面，面對日益增加的非營利組織，在資源有限的情況下，政府部門或許可藉由相關法規、措施或制度等行政支援體系的建立，來達到促進非營利組織功能發揮之目的。本文以日本為例，藉由對該國非營利組織相關法規的分析以及行政支援措施的觀察，來討論行政體系對促進非營利組織發展的成效與可能衍生的問題點。本文發現，日本在積極整備非營利組織發展環境後產生法人數增加、捐款件數與捐款額增加、法人獲得的行政支援增加的成效，但卻也因而產生申請文件公告所帶來之負面影響、稅賦優惠、主管機關與管制、自治體專業與經驗不足、財政支援限制與地方財政困難、資源產生不當的差別待遇等問題。作者認為，從法規與行政制度面向來看，日本經驗應可以提供我國日後在建構非營利組織發展環境時的參考。

Thanks to people's increasingly diversified demands in recent years, the public services offered by government can hardly meet people's needs. Therefore, how to make good use of the special qualities of nonprofit organization to help or make up department agencies' insufficiency and flaws has become one essential issue for further discussion. On the other hand, however, governmental agencies may achieve the purpose to help the nonprofit organizations bring their functions into good play through the establishment of administrative support such as related laws and regulations, measures or systems under the circumstances of limited resources. This study focuses on a case study of Japan to explore and discuss the efficacy of administrative systems on nonprofit organization development as well as the possible deriving problems through analysis on the related laws and regulations governing Japan's nonprofit organizations and observation of the administrative support measures. Findings of the study indicate that it has produced the efficacy featuring an increase of legal persons, number and amount of donation, and administrative supports gained by legal person after Japan's active preparedness for the development environment of nonprofit organization. Notwithstanding, the public notice announcement in the application for documents has resulted in issues concerning the negative influence, taxation preference, competent authority, control and autonomous entity's lack of profession and experience, limit of financial support and plight of local finances, and inappropriate discrepancy due to resources. In the context of the aspects of law and regulation and administrative system, Japanese experience may offer reference to this country when constructing developmental environment for nonprofit organization subsequently.