Japanese site
 About Us Regulation for General Nonprofit Corporation and Specified Non-profit Corporation
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. 
 Profile of JACO
 Organizational Chart
 Board of Directors
 Activities
 Financial Information
 JACO's Partners
 Charitable Sectors in Japan
 Legal Framework
 PIC Laws
 PIC Commission
 PIC Regulation
 GNC Regulation
 Taxation
Statistics & Reference
 Search Charities 



2-27-15,Hon-komagome Bunkyo-ku, Tokyo 113-0021
TEL 81-3-3945-1017 FAX 81-3-3945-1267 E-mail shiraishi@kohokyo.or.jp