INI

Nonprofit Organizations in Japan - INI

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

[item.specified-nonprofit-corporation]
code=01
slug=specified-nonprofit-corporation
name=Specified Nonprofit Corporation (NPO Corporation)
description=A nonprofit corporation under the Law to Promote Specified Nonprofit Activities.
establishmentDifficulty=medium
legalBasis=Law to Promote Specified Nonprofit Activities (enacted 1998)
supervisingAuthority=Prefectural Governor or Designated City Mayor

[item.general-incorporated-association]
code=02
slug=general-incorporated-association
name=General Incorporated Association
description=A nonprofit corporation under the General Incorporated Associations and General Incorporated Foundations Law.
establishmentDifficulty=easy
legalBasis=General Incorporated Associations and General Incorporated Foundations Law (enacted 2008)
supervisingAuthority=Legal Affairs Bureau

[item.public-interest-corporation]
code=03
slug=public-interest-corporation
name=Public Interest Incorporated Association
description=A general incorporated association that has received public interest certification.
establishmentDifficulty=difficult
legalBasis=Law on the Certification of Public Interest Incorporated Associations and Public Interest Incorporated Foundations
supervisingAuthority=Cabinet Office or Prefectural Government

[item.social-welfare-corporation]
code=04
slug=social-welfare-corporation
name=Social Welfare Corporation
description=A nonprofit corporation under the Social Welfare Law.
establishmentDifficulty=difficult
legalBasis=Social Welfare Law (1951)
supervisingAuthority=Prefectural Governor

[item.medical-corporation]
code=05
slug=medical-corporation
name=Medical Corporation
description=A nonprofit corporation under the Medical Law.
establishmentDifficulty=difficult
legalBasis=Medical Law (1948)
supervisingAuthority=Prefectural Governor

[item.private-school-corporation]
code=06
slug=private-school-corporation
name=Private School Corporation
description=A nonprofit corporation under the Private School Law.
establishmentDifficulty=difficult
legalBasis=Private School Law (1949)
supervisingAuthority=Ministry of Education

[item.religious-corporation]
code=07
slug=religious-corporation
name=Religious Corporation
description=A nonprofit corporation under the Religious Corporation Law.
establishmentDifficulty=medium
legalBasis=Religious Corporation Law (1951)
supervisingAuthority=Ministry of Education (only at establishment)

[item.general-incorporated-foundation]
code=08
slug=general-incorporated-foundation
name=General Incorporated Foundation
description=A nonprofit corporation based on assets.
establishmentDifficulty=medium
legalBasis=General Incorporated Associations and General Incorporated Foundations Law (enacted 2008)
supervisingAuthority=Legal Affairs Bureau

[item.certified-npo-corporation]
code=09
slug=certified-npo-corporation
name=Certified NPO Corporation
description=An NPO corporation that has received certification eligible for tax deductions.
establishmentDifficulty=difficult
legalBasis=Law to Promote Specified Nonprofit Activities, Tax Law
supervisingAuthority=National Tax Administration Agency

[item.public-interest-foundation]
code=10
slug=public-interest-foundation
name=Public Interest Incorporated Foundation
description=A foundation that has received public interest certification.
establishmentDifficulty=difficult
legalBasis=Law on the Certification of Public Interest Incorporated Associations and Public Interest Incorporated Foundations
supervisingAuthority=Cabinet Office or Prefectural Government