PART Issues and Developments of Policies in Education, Science and Culture
Chapter 4. Promoting Private Schools
2. Aid to Private Schools
(5) Taxation System and Private Schools
With respect to the taxation system relating to private schools,
various reductions and exemptions are granted to school juridical persons that
are establishing bodies of institutions. Donations to school juridical persons
may be deducted from taxable income or calculated into the expense account.