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NPOs in Japan are covered under a number of national laws and legislation, and as such have to follow the provisions and rules under these laws. They include:
- The Constitution of Japan (1946)
- Trust Law Article 66 (1923) [regulation of public charitable trusts]
- Corporation Tax Act (1965)
- Private School Law, Article 3 (1949)
- Fundamental Law of Education, Article 3 (1947)
- Religious Corporation Law, Article 4 (1951)
- Social Welfare Business Law, Article 22 (1951)
- Medical Corporation Law, Article 39 (1950)
- Relief and Rehabilitation Enterprise Law (1995)
- Local Autonomy Law 260(2) (1991) [regulation of neighborhood associations]
- Law to Promote Specified Nonprofit Activities ("SNC Law") (2003) (Translation)
- Association and Foundation Law, the Law on Recognizing Organizations as Public Interest, and the Law to Consolidate Relevant Laws (2008).
- Tax Law
- Income Tax Law Enforcement Ordinance
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Comments and suggestions:
Hari Srinivas - hsrinivas@gdrc.org