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7такие (в том числе му'тазила, муджассима и мушаббиха новаторы (мубтад'иа), по Ибн Халдуну), которые томщя эти неясные стихи, пришли к антропоморфизму (таджсим). о неясности и неоднозначности отдельных стихов Корана можно считать одним из главных в ряду факторов, определяющих дальнейшее развитие калама. Ибн Халдун рассматривая это течение богословской мысли, стремился, дать более ясную картину развитья калама и его основных идей; дать краткое изложение взглядов различных богословских групп со своими комментариями; объяснить и, возможно, оправдать свою позицию на основе собственного понимания психологической природы человека.
Ключевые слова: Калам, Бог (ма'буд), му'тазила, муджассима, мушаббиха, новаторы (мубтадиа), антропоморфизму (таджсим), идрак (восприятие), науки и знаний (ал-'улум ва-ал-ма 'ариф), восприятие - состояния (ахвол), у веренность (йакин), гипотетическое сомнение (занн), сомнение и восприятие (ал-шакк ва ал-вахм), внутреннего вкуса (завк;), кашф (открытие), упоминания (зикр), правильному поведению (истикама), исламского правоведения, истинных - сновидения (ал-ру 'йа ал - салиха), ложных- сновидения (ал-ахлам-ал-казиба); традиционную классификацию, сновидения.
TREATMENT OF IBN KHALDUN WITH IDEOLOGICAL MUSLIM'S SCHOOLS AND THEIR THOUGHT ABOUT KNOWLEDGE
In this article Ibn Khaldun believe that the reson behind the dabate and argumentation between scholars is the ambiquity of Quranic verses. The salafits believe that God is pure of human quality. In spite of that there are groups like mutazila, mudjasima, mushabbiha, (navatory according to Ibn Khaldun) which gave comments and interpretation to these verses and reached to the degree of antropomorphizm. The ambiquity of some Quranic verses is may became one of the factors behind the future development of kalam. In consideration of these theological ideas Ibn Khaldun attemted to give more clarified picture of development of kalam. His principle ideas clarified views of different theological groups and with his commens he justified his position on the basis of his own understanding of human sychological nature.
Keywords: Kalam, mutazila, mudjasima, mushabbiha, navatory, theological idea, antropomorphizm, Undoubtedly, perception, condition, hypoteticthought, fear, interest, discovery, mention.
Сведения об автора:
Джурабеков Б. - соискатель кафедры философии Таджикского государственного педагогического университета им. Садриддина Айни; Тел: 917169338
About the author:
Jurabekov B. A. rescarcher in the Deportment of philosophy of Tajik state Pedagogical University named after Sadriddin Ayni. Те1: 917169338
REGIONAL MOVEMENT OF GENERAL NONPROFIT CORPORATIONS IN JAPAN
Shamsiddin Karimov,
Tajikistan National NGO Association Yoshiharu Shiraishi,
The Japan Association of Charitable Organizations
1. Overview of Japanese Civil Society
Recently, enabling environment for Civil Society Organizations (CSO) in Japan changed overall in a good way. However, Japan had a long way to get this situation. The nation itself had experiences of social collapse phenomenon aspect of political, economical, social and life in middle of 19th century. Responding to this situation, government started to recognize the importance of
civil society sector, and CSOs, as new public actors, were gradually expected to solve social issues and innovate in social system. In fact, Japan has chosen CSO as a tool and power for social development in late 19th century.
The first legal system for CSO went into effect in 1896 and a number of Public Interest Corporations (PICs) were established based on the Article 34 of Civil Code. After 50 years Article 34 of Civil Code went into effect, special PICs including Social Welfare Corporation (SWC), Private School Corporation (PSC), Religious Corporation (RC), Medical Services Corporation (MSC) and Relief and Rehabilitation Corporation (RRC) that are organized and registered pursuant to special laws developed in connection with the Article 34 of Civil Code.
In addition to these legal entities already existed, new legal entity of Specified Nonprofit Corporation (SNPC) was created in 1998 to solve social issues at the citizen level and PIC legal system was reformed in 2008. When new PIC law went into effect in 2008, independent regulator called Public Interest Commission started their operation and registration process of PIC has changed. At the same time, General Nonprofit Corporation (GNC) legal entity was newly created so that organization now has to establish GNC first and then apply for the PIC status at the Public Interest Commission (figure 1). This registration process is quite similar to Approved SNPC's and this model is a kind of a characteristic of Japanese legal system. Followed by this legal change, PIC under the old Article 34 of Civil Code shifted their legal status to the new PIC or GNC.
Registration process of PIC
Public Interest Corporation (9,489)
Registration process of SNPC
Approved Specified Non-profit Corporation (1,012)
Authorized by Public Interest Commission
General Non-profit Corporation (48,867)
Authorized by Local Government
Specified Non-profit Corporation (51,508)
Certified by local Government Registered at Registry Office & Registered at Registry Office
Figure 1. Registration process of PIC and approved SNPC
Organization number is as of April 1, 2017
At present, more than 10 CSO groups exist as indicated in figure 2. The total number of 9 CSO groups as indicated in table 1 is approx. 373 thousand and their contribution to GDP is approx. 23. 8 trillion yen (approx. 210 million USD), 4. 8% of Japan's Gross Domestic Product as of 2004. Most of organizations funded by individuals, although some foundations funded by profit companies and a few organizations receive financial resources from the government. The number of nonprofit employees is approx. 4. 9 million, 7. 3% of the total workforce in Japan.
£ o Q. Labour's Unions General Non-profit Corporation Public Interest Corporation
C O z Small business cooperative Specified Non-profit Corporation Approved SNPC
Charitable Trust
¡C o Consumers' cooperative Private School Corporation Social Welfare Corporation Religious Corporation The Relief and Rehabilitation
a o Li- Management Unions of Condominium Medical Services Corporation
Mutual benefit Public Benefit
Figure 2. Japanese CSOs basic institutional structure
Source: Ministry of Finance (website), National Tax Agency (2009)
Table 1. The number of major CSO groups
Number of The year of
Status of legal entities existing As of impremeritatioii
entities of relative law
Public Interest Corporation 9,489 Apr. 2017 2008
General Non-profit Corporation 48,867 Apr. 2017 2008
Approved SIM PC 1,012 Apr. 2017 1998
Specified Nonprofit Corporation 51,508 Apr. 2017 2002
Medical Services Corporation 53,408 Jan. 2017 1948
Private School Corporation 8,020 Jan, 2017 1949
Religious Corporation 181,810 Dec. 2014 1951
Social Welfare Corporation 20,733 Jan, 2017 1951
The Relief and Rehabilitation Corp. 164 Jan. 2017 1995
According to the table 1, a number of GNC increased up to 48, 867 since its creation in 2008. However, approx. 10, 000 of GNCs shifted their legal status from old PIC and the other 38, 000 GNCs were newly established of which is still a large number. So about about 80% of total number 58, 356 (GNC + PIC) are chosen GNC.
The aim of this paper is to study the reason why GNC grows rapidly and what the future of GNC would be like.
2. Characteristic of General Nonprofit Corporation
GNCs usually establish and operate their organization based on the Act on General Incorporated Association and General Incorporated Foundation. There are no limitations concerning the purposes and activities of the corporation, except the non-distribution constraint on surplus fund every year. For the central permitting body, no particular regulatory authorities exist. Only they need to establish GNC is to meet all the requirements as shown table 2 and register at the registry office. It is not necessary to extend their status until the organization dissolved.
Most of organizations are happy enough with GNC status because they still can have tax benefit as indicated table 3 . On the other hand, the number of PIC is not increasing because PICs need to be regulated by the commission so that it is hard for them to concentrate charitable activities. If GNCs would wish to get better tax benefit such as tax deduction from profit earnings, donation tax and so on, applying for the PIC status at the Public Interest Commission is another option. However, it is the reality that about 80% of total number 58, 356 (GNC + PIC) are chosen GNC.
In this regards, as mentioned above easy to establish, having no regulation, possibility of concentrating charitable activity, having tax benefit and so on encourage the rapid grows
Table 2. Regulation for GNC and PIC
General Nonprofit Corporation Public Interest Corporation
Act on General Act on Authorization of Public Interest
Governing law Incorporated Associations and General Incorporated Foundations Incorporated Associations and Public Interest Incorporated Foundations
Authority Prefectural Governor Public Interest Corporation Commission
Type Association & Association & Foundation
Foundation
Necessity of Indefinite duration Indefinite duration
extending status
Activities Unregulated 22 indicated
Political & Prohibited Prohibited
Religious
activities
Profit making Unregulated Permitted to some extent
activities
Residuary assets distribution Cy-pres doctrine (It must be used for the charitable activities) Cy-pres doctrine (It must be used for the charitable activities)
The least Association: 2 or Association: 2 or more
number of more
members
Qualification of members Special qualification to be permitted Association: Unfair qualification constraint
Amount of Foundation: 3 Foundation: 3 million yen or more
endowment million yen or more
Association : Gener Association : General Meeting
Decision- al Meeting Foundation: Board of Councilors
making body Foundation: Board of Councilors
Association: Board Association: Board of trustees
Executive of trustees Foundation: Board of trustees
body Foundation: Board of trustees
Supervising body Not required Auditors (more than1)
Disclosure Not required Required
Not stipulated, so that the relevant articles Purpose are not included, so that
both profit and non profit activities are allowed.
To promote and ensure suitable implementation of such activity conducted by the public interest corporations and thereby to contribute to the promotion of the public interest and the realization of a vibrant society._
Not applicable
Accounting
Association: Accounting for the Profit-Making Activities shall be separated from the accounting for the activity for public interest purposes and shall be settled as a special account by the respective Profit-Making Activities.
Foundation: Accounting for the Profit-Making Activities shall be separated from the accounting for the business for public interest purposes and shall be settled as a special account by the respective Profit-Making Activities. Value of property to be contributed at the incorporation should be at least 3million yen or the equivalent.
Registration registry office
Establishment
at the Association: General incorporated Association that operates the activity for public interest purposes may be authorized for PIC legal status by PIC commission.
In the event that PIC commission approves that general incorporated association that has applied for the authorization under the preceding article conform to the Standards attached herewith, that PIC commission shall grant public interest _authorization for such juridical person._
Foundation: General incorporated Foundation that operates the activity for public interest purposes may be authorized by PIC commission. In the event that PIC commission approves that general incorporated foundation that has applied for the authorization under the preceding article conform to the standards attached herewith, that PIC commission shall grant public interest authorization for such juridical person.
Table 3. Taxation for GNC and PIC
General Nonprofit Corporation Public Interest Corporation
Corporation income tax impose a tax on 34 types of profit earning business, related or not related to charitable activities No tax on earning from business related to charitable activities.
Withholding tax on interest Tax imposition No tax
Deemed contributions would be capped at Tax imposition 50% of gross income (51% or more, depends on the condition)
Interest/dividen ds revenue Tax Tax imposition No tax
Inheritance tax Tax imposition Deductible from inheritance property
Donation Tax deducted Not available Donors can choose either tax deduction, ie "deduction from income", or tax credit, ie " deduction from income tax". If donors choose tax deduction, they can deduct their taxable income up to 40% of total income. If they choose tax credit, they can save their payable tax up to 25% of income tax and up to 10% of prefectural and municipal tax.
Donation tax benefit for donors Not available Be given preferential taxation treatment
3. Growth of GNC number by prefecture
Table 4 is the number of GNC, PIC, SNPC and approved SNPC as of April 2017. According to the table, one third of GNCs are distributed in Tokyo region and more organizations tend to choose and establish GNC in prefectures where have large urban areas comparatively. For example, if you look at GNC number per 10, 000 of population, the highest number is located in Tokyo, and for the major cities such as Kyoto indicates 4. 1, Osaka indicates 4. 0, and regional center called Miyagi, Ishikawa, Kumamoto, Okinawa also indicate high number.
According to the increasing rate, as same as above, the populated areas such as Greater Tokyo including Tokyo, Saitama, Chiba, Kanagawa, Greater Osaka including Osaka, Shiga, Kyoto, Hyogo, Nara as well as Aichi prefecture indicate higher rate.
If you look at how many percentage of GNC applied for PIC, not populated areas indicate very high rate. However, populated area including Greater Tokyo, Greater Osaka and Aichi prefecture shows very law rate. This means, organizations in large cities stay with GNC legal status and won't apply for PIC status.
It is because more information flows into large urban areas and more organizations have opportunity to find the information about GNC legal entity. In this regards, the number of GNCs and higher rate of GNC thought to be expand from urban areas to the country side and, if so, the number of GNC will increase more and more in the future.
Table 4. Number of general nonprofit corporation and public interest corporation as of April 2017
Mo Prefecture GNC (="[<? 1 5NPC ASPC Total A * G--*
1 1—lok ka ido 1 ,563 255 1 .43 24 2. 1 26 35 2. 1 63 1 4. O 2.6 1 3. O
2 356 1 D9 465 406 2 40S 23. 4 2. ~~t 7.9
3 iwart« 393 97 495 465 1 4 499 1 9.6 3.1 6."7
4 Mivaei S44 1 47 99 1 eo4 2 1 825 14.8 3.6 1 O. 9
5 Akita 214 73 287 340 2 342 25 4 2.0 S. 1
& Yamaeata 28 T 1 39 420 437 6 445 33. 1 2.5 6.4
7 Fuku sin ¡ma 547 15 1 693 ess 2D 9 1 S 21.6 2.8 1 O. 7
& Ibaraki 610 1 35 745 ©1 7 1 2 629 1 6. 1 2.1 1 3.4
402 1 23 525 635 1 2 647 23.4 2.0 1 3. 2
1 O Gu nm o 407 115 522 669 1 2 se 1 22.O 2.1 1 O. 3
1 1 Saitama 1 . 1 64 21 1 1 .3 75 2.1 30 42 2.1 72 1 5.3 1 .6 1 6.5
1 2 Cïhi t>£k 1 .036 19 1 1 .2 27 2.ODD 37 2.037 15.6 1 ,7 i 6. a
1 3 Tokyo 1 7. 1 69 433 1 7. 602 9.4 62 262 9. "7 44 2.5 12.6 1 7. 2
1 4 Kanaeawa 2. 1 43 29 1 2.4 34 3.51 7 1 OS 3.625 1 2.0 2.3 i a. 5
1 & Niinata 534 1 a 1 71 5 7D3 1 2 7 15 25. 3 2 3 11.7
1 & Yamanashi 329 90 419 460 6 463 21.5 3.6 11.9
1 7 Najrano 724 116 84Q 999 1 3 1 .O 1 2 i 3. a 3.4 1 2. 2
i a 296 1 36 432 364 3 367 3 1 . 5 2. 7 1 5 2
1 9 tshikawa 404 1 44 543 363 9 372 26.3 3.5 1 2.5
20 29Si 1 D9 4DS 243 4 247 26. 7 3-8 112
21 Grfui 577 13 1 70S 776 9 765 1 6. 5 2-6 11.2
22 Shizuoka 916 1 74 1 . 1 20 1 .2 64 2 1 1 .3 05 1 5.5 2.5 1 2. 6
23 1 .66D 243 1 ."9 OS 1 .a 58 45 2.0D3 1 3.D 2.2 1 7. 5
24 rv»i-e 41 T 1 04 515 7 1 7 6 723 20.2 2.3 9.3
25 Shiea 39 11 1 36 527 596 1 9 6 15 25. a 2. 7 1 9. 9
2& Kyoto 1 .093 257 1 .3 50 1 .3 74 36 1 .4 1 O 1 9. O 4.1 1 7. 1
27 Osaka 3.575 242 3.-8 1 7 3.6 00 45 3.645 6.3 4.0 1 7.0
23 i .e es 242 1 ."9 30 2.2 D6 36 2.242 1 2. 5 3.0 1 7. 6
29 Nar-a 42 T 1 DO 52 1 542 1 543 19.2 3.0 1 7. 9
30 Wa kavama 263 94 362 369 4 393 24. 6 2.9 11.2
3-1 Tottori 223 78 306 277 4 28 1 25. 5 3.9 1 O. 7
3-2 Shimarie 242 1 06 343 263 7 290 30.5 3.5 7.6
33 Okavama 555 1 56 71 1 air 1 6 627 2 1.9 2.8 1 3. 7
34 Hiroshim ¡a 76 1 1 65 926 675 9 B84 i 7. a 2. 7 116
35 Yamaei-icHi 37 T 1 04 475 437 6 443 21.9 2.6 5.1
3& Tokushima 245 se 33 1 35D 5 355 26. O 3.1 1 9. 5
37 299 13 1 430 366 5 39 1 3D. 5 3.0 11.2
30. Ehime 292 ill 403 452 6 453 27.5 2.0 1 5.4
39 Ko«3 hi 2 19 1 1 o 329 324 1 O 334 33. 4 2.9 9.0
40 1 .560 294 1 .43 54 i .eoo 24 1 .624 1 5.9 3.0 1 6.5
41 Saea 262 63 345 374 1 3 367 1 6. 3 3.3 1 a. 5
4-2 427 1 07 534 490 9 499 2D. O 3.0 1 4. 5
43 Kumamoto 709 69 793 754 6 762 11.2 3.9 1 7.4
44 Oita 393 1 OS 506 5D7 2 5D9 21 . 3 3.4 IDE»
45 Iviiiy-aizeal-ii 307 90 397 429 2 43 1 22. 7 2. V 1 4. 6
4& Kaeoshi rr»a 377 1 94 57 I 677 3 660 34. O 2.2 1 9. 7
47" Oki nskwa a i 9 99 91 S 5BO 5 585 i o. a 5.7 i a. 2
Cabinet Offic e: 2.4124 2.41 1 3
TOTAL 46.667 9,489 58.345 51 .5-OS 1 .01 2 52,520 1 6.3 3.2 1 5-6
A: Rate of PIC = PIC / PIC+GNC * 100
B: GNC number per 10, 000 of population = GNC number / population 10, 000 C: Rate of increasing = (GNC number - GNC number in March 2016) / GNC number in March 2016 * 100
* The prefecture number correspond to figure 3.
Figure 3. Name of the prefectures in Japan
The prefecture number correspond to table 4.
4. Conclusion
Registration process of PIC is very unique and it gives organizations legal status options. If organization doesn't need better tax exemption and wish to concentrate working for social activities, they tend to choose GNC. However, organization will apply for PIC status if they feel necessary to have better tax benefit.
It is possible to say that the GNC and PIC legal system is promoting sustainable development in civil society sector in Japan. In this regards, thinking about importing GNC and PIC legal system might help civil society sector in Tajikistan.
REFERENCES
1. Social Welfare Act: http: //www. japaneselawtranslation. go. jp/law/detail/?id=2032&vm=04&re=02
6. Private Schools Act:
1. http: //www. japaneselawtranslation. go. jp/law/detail/?id=2301&vm=04&re=02
2. Medical Care Act: http: //www. japaneselawtranslation. go. jp/law/detail_main?vm=&id=2199
3. Religious Corporations Act: http: //www. japaneselawtranslation. go. jp/law/detail/?id=2084&vm=04&re=02
4. Civil Rehabilitation Act: http: //www. japaneselawtranslation. go. jp/law/detail/?id=125&re=02
5. Act on Promotion of Specified Non-profit Activities: http: //www. japaneselawtranslation. go. jp/law/detail/?id=1325&vm=&re=02
6. Act on General Incorporated Associations and General Incorporated Foundations: http: //www. japaneselawtranslation. go. jp/law/detail/?id=2127&vm=04&re=02
7. Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations: http: //www. japaneselawtranslation. go. jp/law/detail/?vm=04&id=145&re=02
8. The Japan Association of Charitable Organizations, 2017. "Charitable and Nonprofit Organizations in Japan" 25p.
9. Number of GNGs as of March 2016 and April 2017: Corporate Number Publication Site, National Tax Agency: http: //www. houjin-bangou. nta. go. jp/en/
ДИНАМИКА РАЗВИТИЯ ОБЩИХ НЕКОММЕРЧЕСКИХ КОРПОРАЦИЙ В
ЯПОНИИ
В статье анализируются особенности и важность правовой системы в процессе формирования некоммерческого сектора в Японии, как эффективного механизма общественного развития и благополучия. Отмечается, что процесс регистрации некоммерческих корпораций в Японии очень уникален. Он предоставляет организациям правовые возможности для приобретения статуса социально значимых организаций. Правовая система в целом и особенности государственной регистрации позволяют организациям некоммерческого сектора пользоваться определенными налоговыми льготами, что способствует успешной институционализации и устойчивому развитию третьего сектора. Авторы предполагают, что изучение опыта Японии по данному вопросу и его адаптации к реальностям Таджикистана могли бы способствовать ускорению процесса демократизации общества и устойчивому развитию институтов гражданского общества в стране.
Ключевые слова: некоммерческие организации // корпорации, гражданское общество, организации гражданского общества, социальное партнерство, правовая среда, качественное управление, источники финансирования, государственная регистрация.
Сведения об авторах:
Шамсиддин Каримов, доктор политических наук, директор Национальной ассоциации НПО Таджикистана. Тел: 935701780, Эл. почта: director@cso. tj; Йошихару Ширайши, научный сотрудник Ассоциации благотворительных организаций Японии. Эл. почта: shiraishi@kohokyo. or. jp
About authors:
Shamsiddin Karimov, doctor ofpolitical sciences, director of National association of NGO of Tajikistan. Ph. 935701780, E-mail: director@cso.tj; To Yoshikhar Shirayshi, research associate of Association of the charitable organizations of Japan. E-mail: shiraishi@kohokyo.or.jp
