TSV

Nonprofit Organizations in Japan - TSV

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