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 About Us Regulation for Public Interest Corporation and Approved Specified Non-profit Corporation
Public Interest Corporation Approved Secified Non-profit Corporation
Governing law Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations Act on Promotion of Specified Non-profit Activities 
Authority Public Interest Commission Prefectural Governor
Type Association & Foundation Association
Necessity of extending status Indefinite duration Once every 5 years
Activities 22 indicated 20 indicated
Political & Religious activities Prohibited Prohibited
Profit making activities Permitted to some extent 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 (Association)
2 or more
10 or more
Qualification of members (Association)
Unfair qualification constraint
Unfair qualification constraint
Amount of endowment (Foundation)
3 million yen or more
Not applicable
Decision-making body Association:General Meeting
Foundation: Board of Councilors
General Meeting
Executive body Association: Board of trustees Foundation: Board of trustees Board of trustees
Supervising body Auditors (more than1) Auditors (more than1)
Disclosure Required  Required  
Purpose To promote and ensure suitable implementation of such activity conducted by the public interest corporations and thereby to contribute to the promotion of the public interest and the realization of a vibrant society. 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: Accounting for the Profit-Making Activities shall be separated from the accounting for the activity for public interest purposes and shall be settled as a special account by the respective Profit-Making Activities.
Foundation: Accounting for the Profit-Making Activities shall be separated from the accounting for the business for public interest purposes and shall be settled as a special account by the respective Profit-Making Activities. 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 Association: General incorporated Association that operates the activity for public interest purposes may be authorized for PIC legal status by PIC commission.
In the event that PIC commission approves that general incorporated association that has applied for the authorization under the preceding article conform to the Standards attached herewith, that PIC commission shall grant public interest authorization for such juridical person.
Foundation: General incorporated Foundation that operates the activity for public interest purposes may be authorized by PIC commission. In the event that PIC commission approves that general incorporated foundation that has applied for the authorization under the preceding article conform to the standards attached herewith, that PIC commission shall grant public interest authorization for such juridical person.
Specified Non-profit Corporation that operates the business for nonprofit purposes maybe approved by prefectural government. In the event that the prefectural government approves that specified nonprofit corporation that has applied for the authorization under the preceding article conform to the standards that prefectural government shall grant approved SNPC authorization for such juridical person. 
Administration Association: The board of directors and auditor shall be requested. The board of directors shall be composed of 3 or more directors. Accounting auditor shall or may be prepared conforming to the laws.
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: Public Interest 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 cannot be entrusted to the board of directors or the other organizations stipulated by the articles of incorporation .
Specified Non-profit Corporation that operates the business for nonprofit purposes maybe approved by prefectural government. In the event that the prefectural government approves that specified nonprofit corporation that has applied for the authorization under the preceding article conform to the standards that prefectural government shall grant approved SNPC authorization for such juridical person. 
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