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In Japan Civil Code described basic charitable corporation form, namely Public Interest Corporation(PIC). After December 1st 2008, when the new PIC laws and regulations are to be fully enforced, a new independent body called Public Interest Corporation Commission (PIC Commission), similar to the Charity Commission for England and Wales, has started their operation. As of December 2012, 10,000 of PICs have already shifted their legal status, however 14,000 are now making decisions about how they will shift their legal status. Another types of CSOs called Specified Non-Profit Corporation, and other organizations also exist in Japan as shown below. This legal framework is a significant characteristic of Japan, because in most countries charitable non-profit is unified as one.

 Current Legal System for charitable corporations
Legal Entities Authorization authorities Establishment
 Public Interest Corporation* PIC Commission 1896
(reformed in 2008)
 General Nonprofit Corporation* -- 2008
 Approved Specified Nonprofit Corp* Prefectural Government 2002
 Specified Nonprofit Corporation* Prefectural Government 1998
 Social Welfare Corporation Ministry of Health, Labour and Welfare 1951
 Private School Corporation Ministry of Education, Clture, Sports, Science, Technology 1949
 Religious Corporation Ministry of Education, Clture, Sports, Science, Technology 1951
 Medical Corporation Ministry of Health, Labour and Welfare 1950
 Public Charitable Trust Competent Government Agencies 1923
 The Relief and Rehabilitation Corporation Ministry of Justice 1995
 Approved Community Based Organization Mayor or town or village headperson 1991
*Registration process of 4 legal entities indicated above list are as show below;

 Japanese CSOs Basic Institutional Structure
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