|
General Nonprofit Corporation |
Secified Non-profit Corporation |
| Governing law |
Act on General Incorporated Associations and General
Incorporated Foundations |
Act on Promotion of Specified Non-profit Activities |
| Registry office |
Prefectural Governor |
Prefectural Governor |
| Type |
Association & Foundation |
Association |
| Necessity of extending status |
Indefinite duration |
Indefinite duration |
| Activities |
unregulated |
20 indicated |
| Political activities |
Prohibited |
Prohibited |
| Profit making activities |
Unregulated |
Permitted to some extent |
| Residuary assets distribution |
Cy-pres doctrine (It must be used for the charitable
activities) |
Cy-pres doctrine (It must be used for the charitable
activities) |
The least number
of members |
2 or more |
10 or more |
Qualification of
members
(association) |
Special qualification to be permitted |
Special qualification to be permitted |
Amount of endowment
(foundation) |
3 million yen or more |
Not applicable |
| Purpose |
Not stipulated, so that the relevant articles are not
included, so that both profit and non profit activities are allowed. |
To promote the sound development of specified
nonprofit activities(20 items including promotion of human rights or promotion
of peace in the form of volunteer and other activities freely performed by
citizens to benefit societies. |
| Accounting |
Association: The accounting for a General Incorporated Association shall
be subject to the business accounting practice generally accepted as fair
and appropriate.
Foundation: The accounting for a General Incorporated Foundation shall
be subject to the business accounting practice generally accepted as fair
and appropriate. Value of property to be contributed at the incorporation
should be at least 3million yen or the equivalent. |
The account for other operations must be separated
from the account for operations relating to specified nonprofit activities. |
| Establishment |
General Incorporated Association and Foundation shall be established through
registration of establishment at the location of its main office. The relevant
application for registration of establishment conforms with the documents
requested by the laws. |
The
relevant application for authentication conforms with the attached paper. SNPC
shall be established through registration of establishment at the location of
its main office. |
| Administration |
Association: 1 or more directors shall be requested. The board of directors,
auditor and accounting auditor may be prepared in accordance with the articles
of incorporation.
The business of a specified nonprofit corporation shall be determined by majority
vote of the directors, unless otherwise specified in the articles of
incorporation. Supervisors shall perform the duties specified in each of the
items attached herewith.
Director should hold the general meeting composed of the members at least one time every
year. Business operations should be decided by the general meeting except the
items entrusted to directors or the other organizations stipulated by the laws
or the articles of incorporation.
Foundation: General Incorporated Foundation are requested to have the board
of directors, auditor and the board of councilors. The board of directors
and the board of councilors shall be composed of 3 or more directors and
councilors respectively.
Accounting auditor shall or may be prepared conforming to the laws. The items decided by
the board of councilors are restricted to the items stipulated in this law and
the articles of incorporation.
The above items can’t be entrusted to the board of directors or the other
organizations stipulated by the articles of incorporation . |
3 or more directors and 1 or more auditors as its officers. The directors shall
represent a specified nonprofit corporation in all the business thereof, with
the proviso that their power of representation may be restricted by the
articles of incorporation.
The business of a specified non-profit corporation shall be determined by majority
vote of the directors, unless otherwise specified in the articles of
incorporation. Supervisors shall perform the duties specified in each of the
items attached herewith.
Director should hold the general meeting composed of the members at least
one time every year. Business operations should be decided by the general
meeting except the items entrusted to directors or the other organizations
stipulated by the articles of incorporation. |
