A list of types of nonprofit organizations in Japan and their establishment and operation methods.
Overview
Nonprofit Organizations in Japan
NPO corporations and general incorporated associations are the main forms of nonprofit organizations in Japan. NPO corporations under the Law to Promote Specified Nonprofit Activities operate in 20 activity fields and require authentication from the jurisdiction office. General incorporated associations can be established with simple registration at the Legal Affairs Bureau under the General Incorporated Associations and General Incorporated Foundations Law. When obtaining public interest certification, they become public interest corporations and receive tax benefits. These legal forms are chosen based on activity purpose, scale, and funding methods.
NPO corporation
general incorporated association
nonprofit organization
public interest corporation
civil society
social contribution
| code | slug | name | description | establishmentDifficulty | legalBasis | supervisingAuthority |
|---|---|---|---|---|---|---|
| 01 | specified-nonprofit-corporation | Specified Nonprofit Corporation (NPO Corporation) | A nonprofit corporation under the Law to Promote Specified Nonprofit Activities. | medium | Law to Promote Specified Nonprofit Activities (enacted 1998) | Prefectural Governor or Designated City Mayor |
| 02 | general-incorporated-association | General Incorporated Association | A nonprofit corporation under the General Incorporated Associations and General Incorporated Foundations Law. | easy | General Incorporated Associations and General Incorporated Foundations Law (enacted 2008) | Legal Affairs Bureau |
| 03 | public-interest-corporation | Public Interest Incorporated Association | A general incorporated association that has received public interest certification. | difficult | Law on the Certification of Public Interest Incorporated Associations and Public Interest Incorporated Foundations | Cabinet Office or Prefectural Government |
| 04 | social-welfare-corporation | Social Welfare Corporation | A nonprofit corporation under the Social Welfare Law. | difficult | Social Welfare Law (1951) | Prefectural Governor |
| 05 | medical-corporation | Medical Corporation | A nonprofit corporation under the Medical Law. | difficult | Medical Law (1948) | Prefectural Governor |
| 06 | private-school-corporation | Private School Corporation | A nonprofit corporation under the Private School Law. | difficult | Private School Law (1949) | Ministry of Education |
| 07 | religious-corporation | Religious Corporation | A nonprofit corporation under the Religious Corporation Law. | medium | Religious Corporation Law (1951) | Ministry of Education (only at establishment) |
| 08 | general-incorporated-foundation | General Incorporated Foundation | A nonprofit corporation based on assets. | medium | General Incorporated Associations and General Incorporated Foundations Law (enacted 2008) | Legal Affairs Bureau |
| 09 | certified-npo-corporation | Certified NPO Corporation | An NPO corporation that has received certification eligible for tax deductions. | difficult | Law to Promote Specified Nonprofit Activities, Tax Law | National Tax Administration Agency |
| 10 | public-interest-foundation | Public Interest Incorporated Foundation | A foundation that has received public interest certification. | difficult | Law on the Certification of Public Interest Incorporated Associations and Public Interest Incorporated Foundations | Cabinet Office or Prefectural Government |