The subsidies in this regard for fiscal 1991 totaled 504 million yen, showing an increase of 10 million yen over the previous year. In addition, the Ministry provides subsidies for in-service training programs for teachers. Prefectural governments have also been expanding their financial assistance to these schools year by year. The Foundation loans have been utilized by private educational institutions as stable funds, thereby contributing greatly to the promotion of education in the private sector. The Government has implemented various taxation measures favorable to school corporations.
All school corporations are exempt from corporation tax and other taxes.
Private educational institutions are encouraged to make better use of these favorable taxation measures. In recent years there has been a rapid increase in the number of Japanese school corporations establishing educational institutions in foreign countries. The Ministry recognizes the significant role these overseas institutions play in the internationalization of private educational institutions, but at the same time it also recognizes that such institutions are sometimes faced with various problems. Under these circumstances, the Ministry has decided to request that these school corporations ask for the Ministry's opinion before the program is implemented. The Ministry has also concluded the report of the consultative committee which was established in 1990 to consider the establishment and management of overseas educational facilities by school corporations.