This study aims to review the direction of desirable corporate philanthropy in the future and understand the its characteristic, based on a basic data of 'Social Contribution 2003' published by a Japanese press. The summary of this study are as follows. Firstly, among the detail evaluation items of contribution activity about Japanese company, consumer-oriented evaluation item and environmental conservation were calculated in good contribution field, on the other hand, fair company(compatibility between home and work), equality between male and female, globalization (localization of human affairs and prohibition of child labor) didn't get some good evaluation point. Secondly, six items of social contribution were seem to be different in significant statistical level each scale of the sampled company, but the other 3 items didn't have any difference. Thirdly, the economy condition affected the social contribution activity of Japanese enterprise at the sampled each different category of industry. Especially, real estate or construction fields were analyzed that these had the significant difference in its evaluation about social contribution. Fourth, among the all 9 evaluation items, environmental conservation and ethic items were calculated in difference to social contribution ratio themselves relatively. In conclusion, these all results of this study that re-analyze the basic data by a Japanese statistic book about social contribution activity will offer some strategic implementation points to managers as well as employees in Korean businesses. Also this results can be used as good information about not only the perception of importance about social contribution in our society, but also the necessity of contribution or making and implementing that voluntary programs.