For example, universities may accept researchers and research funds from private enterprises, thus enabling private-sector research to be carried out jointly with university researchers. In fiscal 1993 a total of 1,392 joint-research projects were carried out at 90 universities. The work is carried out by researchers in national universities as part of their official duties, and the cost is met by the party commissioning the research. The aim of this system is to improve researchers' skills and caliber. Such donations play an important role in promoting and revitalizing scientific research.
Donors are eligible for favorable taxation measures.
Corporate donors may write off the entire amount of such donations in their accounts as expenses, while individual donors may deduct donations from their gross income up to a certain limit. Grants and endowments can also be used to enrich and revitalize educational and research activities in national universities and interuniversity research institutes through the endowment of chairs or research programs. As of August 1994 there were 48 endowed chairs and 11 endowed research departments. The Ministry of Education, Science and Culture is actively promoting cooperation and coordination between universities and society through the establishment of centers for cooperative research in national universities. Such centers have been created at 38 national universities.