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Home > Policy > White Paper, Notice, Announcement > White Paper > JAPANESE GOVERNMENT POLICIES IN EDUCATION, SCIENCE AND CULTURE 1993 > CHAPTER 1 �3 4

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CHAPTER 1. Towards the Enrichment of Culture
�3 Outline of Budgeting for Culture
4. Tax Systems Relating to Culture


In Japan, the procuring of the funds necessary to conduct artistic and cultural activities is, in most cases, done mainly by the individual artists or artistic and cultural organizations themselves. Especially in the realm of performing arts (for example, orchestra, opera, ballet and drama), it is often difficult to cover expenses only by means of admission fees and other self-procured forms of income. In reality, many of these artists and organizations manage to survive through financial support from the central and local governments, private firms, foundations and the like. Because the private sector has of late become increasingly active in contributing support for artistic and cultural activities, it is necessary to provide further encouragement by utilizing tax incentives and by promoting other policies that will take full advantage of the private sector's vitality.


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