CHAPTER4 IMPROVING INTERNATIONA LCOMPETITIVENESS AND PROMOTING INTERNATIONAL SPORTS EXCHANGE
SECTION2: TOWARD THE IMPROVEMENT OF INTERNATIONALCOMPETITIVENESS
8. Activation of Corporate Support for Sports
Sports and business in Japan have a diverse relationship with one another.For example,corporate sponsorship is an essential condition of hosting a competition.Thus it is hoped that corporate support will continue to be given actively in the future.The JOC has been promoting the"Gambare Nippon Campaign"(Go Japan!Campaign)since1977in order for the Japanese sports world to systematically address the issue of gaining various corporate financial and other support.The campaign aims to secure a part of the revenue for sports association projects to strengthen athletes.For this purpose,the JOC collectively administers the rights of portrait of athletes registered to member sports associations,and allows the use of their images in corporate advertising.In the September1997report of the Health and Physical Education Council it was proposed that new measures to provide thorough,effective marketing be examined.At present the JOC is examining approaches for the FY1999 campaign.It is also important for the promotion of corporate support to sports associations,to address the taxation system.At present,the Japan Amateur Sports Association and the JOC have been designated as"special public interest corporations,"
1 and a certain degree of contributions to both corporations can be recorded as conttibutors'expenses,and can be deducted from taxable income for income tax and corporate tax calculation.Contributions to special public interest corporations by individuals can be deducted from incomes as contribution deductions.It is specially permitted to consider corporate contributions to these corporations as contributors'operating expenses up to the same limit,in addition to the limit for inclusion of contrn butions in expenses generally permitted in other cases."Special public interest corpomtions"These are corporations that are certified under the Income Tax Law Enforcement Ordinance and the Corporation Tax Enforcement Ordinance and make a significant contibution to the promotion of the public interest,including promoting education or science,improving culture,or conhibuting to social welfare.