The subsidies in this regard for fiscal 1992 totaled 598 million yen, showing an increase of 9.4 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 partially exempt from corporation tax and other taxes.
Those corporations or persons who have made donations to school corporations are entitled to be partially exempt from tax through income deductions and special registration of a pecuniary loss. Private educational institutions are requested 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 consult with the Ministry before implementing programs.