한국 사회적 경제조직의 정착을 위한 법제도 발전방향 - 일본의 특정 비영리 활동 촉진법(NPO법)과의 비교를 중심으로 -

This study compared law systems for social economic organization between Korea and Japan to generalize method of revitalizing private funds. As a result ‘social enterprise promotion act’ and ‘framework act on cooperatives’ in Korea have a regulation of investment and allotment. On the other hand ‘law to promote specified nonprofit activities(NPO law)’ in Japan has tax benefit regulation to donation. But to improve cooperative relationship between social economic organization and citizens, tax benefit not only for donation but also for investment should be take into consideration because existing supporting system concentrates in government fund and has weak connection to private fund especially in Korea.