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🧑‍🎨 | Tokyo Art Beat so far and future: Taihei Shiei + Kosuke Fujitaka + Shinshiro Tahara

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Past and future of Tokyo Art Beat: Taihei Shiei + Kosuke Fujitaka + Shinshiro Tahara

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Fujitaka: At an NPO corporation, the thoughts of everyone, including staff and users, are the most important engine.

Tokyo Art, which was founded in 2004 and publishes bilingual Japanese-English exhibition information and the latest art news ... → Continue reading

 Tokyo Art Beat

Tokyo Art Beat is a bilingual media that sends out the latest Tokyo art event information and news.

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Specified nonprofit corporation

Specified nonprofit corporation(Tokutei Eiri Katsudohojin) is1998 (Heisei10 years) was enforced in DecemberJapan OfNon-profit activity promotion lawWas established in accordance with the law, with the main purpose of conducting specified non-profit activities based onCorporation.NPO corporationAlso called (NP Ohojin) (NPO isNonprofit OrganizationOrNot-for profit OrganizationStands for. "NPOSee also). Financial institutionThe related Kana notation abbreviation isTokuhi.


"Perform specific public interest/non-profit activities" (contentsSpecified Nonprofit Activity Promotion Law #Definition in Law(See) is a corporation for the purpose of. “Non-commercial” means that the profit is not distributed to members of the organization and is used for main business activities, and it does not limit the act of earning profit such as performing commercial activities.[1].

At the time of enactment of the Act on Promotion of Specified Non-Profit Activities, there is a civil law (before revision) as a general law of the non-profit corporation system, and groups that conduct non-profit and public interest activities in Japan areCivil lawPublic interest corporations stipulated in Article 34 (then)Corporation-Foundation) Existed. However, when acquiring a legal personality based on the same regulations,Administrative agency OfAuthorizationSince there are many restrictions on activities, such as being required to be provided and sometimes receiving guidance even after obtaining a legal personality, a legal personality suitable for free and voluntary activities by citizens was required.[2].

Article 34 of the Civil Code before revision, which is a general law (oldPublic interest corporationThe system was not revised, so the Act on Promotion of Specified Non-Profit Activities was enacted as a special law. Therefore, the NPO is a special law public interest corporation. In addition, non profit organizationCorporation(A gathering of people)FoundationThere is no corporation of the type that the collection of property has reached the legal status[3].

According to the law, the competent government agency adopted by the former public interest corporationPermitismnot,Authentication principleAdopted the form (Article 10). Authentication principle is alreadyReligious corporationIt is adopted by the system, and is characterized by the least intervention of the content by the administrative agency. Although the authority of instruction and supervision by the competent agency has not disappeared, such as dissolution due to the cancellation of certification (Article 31, Paragraph 1, Item 7), instead of collective governance under the guidance of the competent government agency, aiming for collective governance by disclosing information to citizens Are[4].. By doing so, we aimed to make it easier for non-profit and public interest groups to obtain corporate status more easily than before.

The fact that the law was the result of the NPO legislative movement was identified as a legal entity that could be easily and freely used by nonprofit organizations (NPOs) (particularly those with different opinions from the policies of the administrative agencies) when the law was enacted. Since there were only non-profit corporations, it became common to call the law the NPO law, and the non-profit corporations as NPO corporations.Intermediate corporationAfter the establishment of the system and the reform of the public interest corporation system, the legal name remained as it was even after the legal personality that NPOs could utilize has diversified.

Specified non-profit activities are generally unspecified as corporations that contribute to the promotion of the interests (=public interests) of many people.Public interest corporationSince it was already defined in the civil law, in order to be consistent with the status as a special law, it means that it is limited to a certain field (=specific non-profit activity) listed in the Attached Table of the Specified Non-Profit Activity Promotion Act. ..

Non profit organization,ReligiousTargetPoliticsActivities cannot be carried out for the main purpose (Article 45, Paragraph 1, Item 4, Item (1)). In addition, activities aimed at election activities cannot be carried out (ibid (3) of the same item). However, this does not preclude politics and religious parties from being involved in non-profit corporations, and the directors of corporations include politicians (including not only parliamentarians but also heads of local governments) and religious houses (priests and monks). There are many examples in which a priest, etc.) is appointed.

TraditionalPublic interest corporationSince the establishment procedure is easier than in the2008 As of the end of October (20), more than 10 organizations have been certified. Especially beforeVoluntary groupThere are many cases in which an organization that has been acting as a company acquires a legal personality (There are cases in which voluntary organizations cannot be the main body of various transaction contracts such as opening a bank account or renting an office, but if it is an NPO corporation Can be contracted by name[5]).

Regarding the tax system,Corporate taxIs a profitable business tax, and because it is not treated as a "business person" under the Stamp Tax Law, it does not have the obligation to attach stamps to receipts and receipts, but there is no special tax treatment. Competent agency (2012 (Heisei24 years before AprilNational Tax AgencyCertified)Certified NPOTo become andSpecified public interest promotion corporationThe same applies to the deduction of donations, etc., and up to 20% can be donated within the corporation.

According to Article 34 of the Civil Code before revision, which is a general lawPublic interest corporationThe system is2006 (18)Public interest corporation system reformWas reformed by. The establishment of a non-profit corporationInstitute-General FoundationAsCanonicalismIt will be possible to register easily by using thePublic Interest Corporation Certification ActIf it is recognized that it meets the requirements of the above, it is now possible to obtain certification as a public interest corporation that receives a high degree of preferential treatment. As the NPO legislation movement has become closer to the corporate system that was originally aimed at, the significance and position of the non-profit corporation system in the overall corporate law system is changing.[6][7].

2018 Currently, there are 5 certified NPO corporations in Japan, and about 1768% of them are active in the fields of health, medical care and welfare.[8].. The age range of members is wide, but 60% of members are members aged 3 and over,volunteerIs 6% and retiredSeniorIt is one of the saucers when the layer participates in social activities[8].


The establishment of a corporation has its main officePrefectural governor, One office locationGovernment-designated cityIf it is only within the area ofMayor OfAuthenticationFounded and establishedregistration(Articles 9 and 10 of the Act). However, some prefectures may independently outsource administrative work to local governments that are neither government-designated cities nor core cities, so when actually applying for establishment, the main office is located. It is advisable to check with the municipal office that does.

Certification work is performed based on the law and the “Operational Guidelines for NPO Law” and the like indicated by each prefecture. Applicants for establishment must actively disclose that they meet the certification standards. The prefectural governor or mayor submitted by the applicantIf the content of the document conforms to the certification standard, you must certify(Article 12).

Establishment conditions

Organizations that can acquire legal personality by law are those whose main purpose is to carry out "non-profit activities" and that meet the following requirements (Articles 2 and 12).

  • Not for profit
  • Employee (Regular memberThose who have voting rights at general meetings, etc.) shall not have unreasonable conditions.
  • The number of executives receiving compensation is one-third or less of the total number of executives (however, there is no problem for executives who have been determined to be uncompensated to concurrently serve as general employees and receive salary as general employees)
  • Do not focus on religious or political activities
  • Do not aim to endorse, support or oppose a particular candidate or political party
  • Gangster, A gangster or a member of a gangster, or an organization that is not under the control of a person who has not been a member of a gangster for more than 5 years (a person who intends to take office as an officer does not actually belong to the gangster Must be submitted and a pledge that it has not been punished by a separately determined criminal activity within the last two years)
  • There are 10 or more employees (A list of employee names and addresses is required in the required documents at the time of application. By law, it is not necessary to submit an employee's resident card, but the address shown is different from the one stated in the resident card. There should not be)

There are a wide range of regulations regarding the terms of office of directors (officers) for the purpose of preventing them from taking the form of family companies and preventing the involvement of antisocial forces. For example, if the “quotient obtained by dividing the total number of officers by 3” is less than 2, it is not possible for persons who are within the 3rd degree of each other to simultaneously serve as officers. An "employee" does not refer to a person engaged in the business of a corporation, but is like a shareholder in a for-profit company. However, there is no statutory restriction on the person who is an employee engaging in the business of a corporation.

After meeting the above conditions, the Articles of Incorporation will be decided at the "Founder's General Assembly", and as a general rule, it will become an activity base.Prefectures(If you have multiple prefecturesCabinet Office), publish its articles of incorporation and budget, etc. to citizens during the examination period of 2 to 4 months, and if there is no objection, they will be certified. The means and place for this "opening to the public" will be subject to each application.Local governmentStipulated by regulations.

If the establishment is certified, a commercial registration (establishment registration) should be carried out in the same manner as a general commercial corporation, and a certified copy of the registration must be submitted to the municipality when the registration is completed. The registration license tax upon registration of establishment is exempted.

Management and operation

Management and operation of a non-profit corporationNon-profit activity promotion lawIt is stipulated in Chapter 2 Section 3 (Articles 14-2 to 30). In the past, all the members of the board of directors were supposed to have the same representative rights of corporations, but due to the amendment of the law in April 2012, only the specific directors have the authority. It became possible (but must be specified in the articles of incorporation).

Obligation to publicize balance sheet

Specified non-profit corporations should use the means prescribed in the articles of incorporation.Balance sheetMust be open to the public (Article 28-2). The means to announceOfficial gazetteAnd dailyNews (Chinese)Although it is specified to be posted on, it is also possible to post on the group's home page. In addition, in the case of publication by electronic public notice, at least "Financial statementsMust be posted until the end of the business year that includes "the day after five years from the creation" (paragraph 5 of the same Article).

Regarding statutory documents other than the balance sheet (documents that correspond to the "business report, etc." referred to in Article 28, Paragraph 1), it is sufficient to submit them to the competent agency and keep them in the office, but upon request for inspection In principle, consent must be given (Article 28, Paragraph 3 for office reserves and Article 30 for office submissions), so it is essentially required to be disclosed to the general public. There are many groups that view it on the homepage including the income statement and property list.

Handling of personal information described in legal documents

As mentioned in the previous section, documents to be submitted to the competent authority or kept in the office must be disclosed upon request, but the documents include the officer list and employee list, and the original must be disclosed. There was a problem that the personal information of the person listed in the list was unconditionally disclosed.For this reason, due to the amendment of the law passed on December 2020, 12, the applicable persons will be applicable after June 2, 2021.Address-ResidenceIt has become possible to disclose in a state excluding the description of.[9]

Certified non-profit corporation (certified NPO corporation) system

Competent agency (PrefecturesOrGovernment-designated city) Approved system (enforced on April 2012, 24).It was introduced in place of the system approved by the Commissioner of the National Tax Agency.In addition to the certified specified non-profit corporation, a new provisional certified specified non-profit corporation system has been introduced. From April 4, 1 (Heisei 2017), provisionally certified specified non-profit organizationSpecially certified specified non-profit organizationThe name has been changed (to be described later).

A certified non-profit organization is a non-profit organization that meets certain conditions, and the competent authority gives approval to the non-profit organization, so that the income tax, etc. of the person who donated to the non-profit organization can be reduced. A specified non-profit organization.A significant increase in donations can be expected.One of the selection conditions for becoming a certified N specified non-profit corporation is the ordinance of the prefecture or municipality where the main office is located.Designated as an NPO corporation subject to personal resident tax reductionSometimes. (Local Tax Law, Article 314-7, Paragraph 1, Item 4, Specified Nonprofit Activity Promotion Law, Article 45, Paragraph 1, Item 1)

This system, as a group that can receive benefits such as tax advantage for donations received from individuals and corporations,National Tax AgencySecretaryIs certified by. This is to make it easier for people to collect donations to specified non-profit corporations with weak financial bases.

However, the conditions for obtaining certification (PST test) are strict[10],2008 (20) As of August 8, 20 of the more than 3 specified non-profit corporations have been certified.2010 (22)May 12188 corporations at the time,2011 (23)May 3There are 198 corporations at the time[11].

Certification criteria

According to the Cabinet Office NPO homepage[12] :

  1. Meet Public Support Test (PST)
  2. In business activities, the proportion of common activities is less than 50%
  3. Appropriate management organization and accounting
  4. The content of business activities is appropriate
  5. Appropriate information disclosure
  6. Submitting business reports, etc. to the competent agency
  7. There is no violation of law, wrongdoing, or facts contrary to the public interest.
  8. More than one year has passed since the date of establishment
Public Support Test (PST)

You can select any of the following criteria and exempt specially certified NPO corporations.

  • Relative value standard-Of the amount of ordinary income in the performance judgment period, the ratio of the amount of income such as donations should be one-fifth or more.
  • Absolute value standard-The total number of donations in each business year within the performance judgment period is 3,000 yen or more, and the average number of donators is 100 or more per year.
  • Ordinance Individual Designation-By the day before the submission of the application for accreditation as a certified NPO corporation, by the regulations of the prefecture or municipality where the office is located, it is individually designated as a corporation to be subject to the donation tax credit of individual inhabitant tax. What you have received.
Donation tax system
  • If an individual makes a donation to a certified non-profit organization, etc., the income tax will be charged.Final returnso,Donation deductionIs subject to (income deduction), orSpecial deduction for donations(Tax deduction) can be applied or you can choose whichever is more advantageous[13].
  • If a corporation pays donations to a certified specified non-profit corporation, etc., it will be deducted up to a predetermined limit according to the corporation's capital, etc. and income amount, separately from general donations. Is recognized[14].
(Former) Certified Non-Profit Organization (Authorized NPO Corporation) System: Abolished on March 2012, 24
  • A certified specified non-profit corporation is one of the specified non-profit corporations stipulated in Article 2 of the Specified Non-Profit Activities Act, which has certain requirements for its operating organization and business activities to contribute to the promotion of public interest. An organization that has been certified by the Commissioner of the National Tax Agency for meeting[15].
Tax incentives for certified specified non-profit corporations themselves (deemed donation system)

The amount spent by the authorized specified non-profit activity corporation itself for the assets belonging to the profitable business that fall under the business related to the specified non-profit activity in the business "other than" the profitable business is related to the profitable business. It is considered as the amount of donation (deemed donation).

This deduction limit is up to 50% of the income amount or 200 million yen, whichever is greater, if it is a certified specified non-profit corporation (former certified corporation certified by the National Tax Agency is 20 of the income amount). %Until).It does not apply to specially certified specified non-profit organizations.

Specially certified specified non-profit organization

Specified non-profit organization that intends to receive special certification as a specified non-profit organization submits an application with the following documents to the competent agency and receives special certification, pursuant to the regulations of the competent authority. Take things.

  1. Documents explaining that it meets the criteria for special authorization and documents explaining that it does not fall under the reasons for disqualification
  2. Documents that describe the details of the specific business that will be donated

Under the specially certified specified non-profit corporation system, PST standards are exempted as start-up support for specified non-profit corporations in the early stages of establishment.You can receive "special certification" only once, which allows tax incentives.

Valid period

Starting from the date of certification by the competent authority, 5 years for certified specified non-profit organizations and 3 years for specially certified N specified non-profit organizations.

Applications for renewal will be valid between 6 months and 3 months before the expiration date, and will be valid for 5 years starting from the day after the expiration date before the renewal.


Non profit organization as a cover

With the ease of obtaining a favorable impression of non-profit as a cover, there are some cases in which they are actually for profit-making or non-profit activities. Especially,Company,Industry groupOr as a cover for public relations activitiescrimeIs involved inRight wing group[16],Left wing groupSuch as the case,Bad business lawHowever, it became noticeable in the news, and the number of people who perceive the general image of NPOs negatively increased. However, in reality, such groups are only a part.

Cabinet OfficeDecided to carry out a "request for explanation to citizens" to corporations concerned about their activities as part of the monitoring by citizens. Regarding the contents of this request for explanation and the response to the request, all administrative measures were taken so that they can be viewed on the website of the Cabinet Office. (Of course, when there is no response to the request for explanation, the fact is announced. ). In this regard, we are also working on legislation.

Financial difficulty

In Europe and the United States, support for members of tens of thousands and hundreds of thousandsDonationThere are many organizations that receive money and are active. However, in Japan, the public's understanding of NPO activities is still low, and organizations that can do activities only with the support (membership fee, officer's burden) of active members (registered as members of the group, members listed in the member list) Very few. Also, in most cases, the grants from the government and private foundations are limited to activity expenses only, and in many cases they cannot be used as salary allowances for full-time employees and full-time employees. The application of is restricted,Financial institutionMany organizations are struggling financially because it is hard to get loans from them. In addition, since the administrative department's duties such as general affairs and accounting need to be carried out in the same way as a general corporate organization, a full-time employee or a full-time employee (that is, the right to be protected by the labor law, except for an infrequent group). There is a need) and the salary must be generated. As a result, as a source of funding for various matters, many organizations also carry out some commercial activities in parallel within a range that does not deviate from the original purpose of activity (for example, an organization that aims to support employment of persons with disabilities is eligible for support. Run a store as a working place for people).


Specified non-profit corporations in Japan have few sources of funds, and many of the corporations that are active are dependent on business consignment from the government.As a result, it has been pointed out that the subcontracting of the government has progressed, and the original characteristics of specified non-profit organizations such as spontaneity and independence have been lost.[17].

Rampant of illegal trade

2018 May 6AttachedMainichi NewspapersAccording to the report, 11 NPOs nationwideIntermediaryIt became clear that the actual situation being put up for sale through. Six of them have actually been sold and sold, some of them immediately after the acquisition,scamIn the name of the corporation for the purposeaccountThere were also cases where many were opened.Non-profit activity promotion lawIn addition, although trading is not prohibited, NPOs that should have been established in good faith are the target of trading, and many experts have criticized that it is against the purpose of the law.[18].


[How to use footnotes]
  1. ^ That is, for the membersProfitThe purpose is to return the funds for the further development and strengthening of the business for that purpose.
  2. ^ Izumi Mori, "Introduction to the New Corporate Law," Yuhikaku, 2004, p.184.
  3. ^ See the definition in Article 2, Paragraph 2 of the Specified Nonprofit Activity Promotion Act
  4. ^ There are Article 10, Paragraph 2, Article 28, Article 30, etc. as rules regarding information disclosure.
  5. ^ From the Cabinet Office/NPO homepage "Let's know NPO (basic knowledge of NPO)"
  6. ^ The ground law and general law after revision of the law are Article 33, Clause 1 and Clause 2 of the Civil Code.
  7. ^ For details, the intermediary corporation law was enacted after the Act on Promotion of Specified Nonprofit Activities, and the legal system that can be used when a nonprofit organization becomes a corporation had already been pluralized before the reform of the public interest corporation system. Was integrated into the general corporate judicial person system with the reform of the public interest corporation system.
  8. ^ a b Shinichi Sato(Ed.) “Psychology of the elderly” Kitaoji Shobo 2018,ISBN 978-4-7628-3050-1 p.45.
  9. ^ https://www.npo-homepage.go.jp/uploads/2020-kaisei-1.pdf
  10. ^ NPO complaints to public support test[Broken link]
  11. ^ "Certified NPO corporation list". National Tax Agency (September 2010, 12). October 2010th, 12Browse.
  12. ^ About the certification system Cabinet Office
  13. ^ No.1263 When donating to a certified NPO corporationNational Tax Agency
  14. ^ No.5284 Donation to authorized NPO corporationsNational Tax Agency
  15. ^ Tax Special Measures ActRefer to Article 66, Paragraph 12, Item 2 (Special Provisions for Deduction of Donations for Authorized Specified Nonprofit Corporations)
  16. ^ "NPO camouflage, arrested two right-wing executives who threatened medical device makers". Yomiuri Shimbun(July 2004, 10) 
  17. ^ How can an NPO become a "public" bearer?
  18. ^ NPO corporation illegal sales XNUMX corporations are sold nationwide, and intermediaries also abused account fraud and fraud Mainichi Newspaper March 2018, 6

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