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  5. Guidance for establishment and operation of corporations and various procedures

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Guidance for establishment and operation of corporations and various procedures

Last Updated November 7, 2024

Guide to Establishment and Operation of Social Welfare Corporations

Establishment of social welfare corporation

  • Guide to Establishment of Social Welfare Corporations

Guide (PDF: 353KB)

  • Procedures for submitting documents for submitting the application for the establishment of a social welfare corporation

Documents to be submitted (PDF: 362KB)

Documents to be submitted (Zip) (File: 352KB)

Management Guide

Various procedures

About various applications and notifications

Procedures for Changing Articles of Incorporation (PDF: 897KB)

※There are two types of amendments to the Articles of Incorporation: "notification" and "authorization".

・Notification items: In case of change only the following items

①Change of office location, (2) increase of basic property, and (3) change of method of public notice

・Authorized: In the case of changes other than the above-mentioned notification items (if the approval items are changed in conjunction with the notification items, application for change approval)

  • Social Welfare Corporation Articles of Incorporation Change Authorization

Excel format (Excel: 15KB)

PDF format (PDF: 78KB)

About required documents (PDF: 111KB)

  • Changed to the Articles of Incorporation registration form

Excel format (Excel: 15KB)

PDF format (PDF: 76KB)

About required documents (PDF: 145KB)

  • Application for Approval of Disposal of Fundamental Property

About application for approval of disposal of basic property (PDF: 498KB)

Word format (word: 21KB)

Example: required documents (PDF: 225KB)

※Please consult with the competent authority (Health and Social Welfare Bureau Audit Division) in advance.

  • Application for Approval of Provision of Fundamental Property Collateral

About application for approval of provision of basic property collateral (PDF: 363KB)

Word format (word: 22KB)

※Please consult with the competent authority (Health and Social Welfare Bureau Audit Division) in advance.

  • Registration and license tax exemption certification request

Excel format (Excel: 14KB)

PDF format (PDF: 77KB)

Flow of Certificate Issuance (PDF: 305KB)

About required documents (PDF: 209KB)

  • Certificate application for tax credit associated with donation acceptance

Application Guide (PDF: 499KB)

Notification of Ministry of Health, Labour and Welfare (PDF: 102KB)

(Form 1) Application form (word: 18KB)
(Form 2) Donation Acceptance Statement (Excel: 12KB)
(Form 3) Checklist (Excel: 44KB)
(Form 4) Checklist (Excel: 14KB)

  • Request for certification pertaining to a business that allows people with difficulties in living to use nursing care facilities for the elderly prescribed in the Nursing Care Insurance Law at free or low cost for those with difficulties in living

      ※You can receive the certificate by mail or by the next agency. If you wish to send it by mail, please send a reply envelope with a stamp attached.
      Please send it to me.

Request for certification (word: 14KB)

Example of entry (PDF: 243KB)

  • Request for certification pertaining to a business that provides free or low-cost medical treatment for people with difficulties in living

     ※You can receive the certificate by mail or by the next agency. If you wish to send it by mail, please send a reply envelope with a stamp attached.
      Please send it to me.

Request for certification (word: 14KB)

Example of entry (PDF: 239KB)

Electronic Disclosure System for Financial Statements

Within three months after the end of the fiscal year, the social welfare corporation shall report the outline of the previous fiscal year's business and the status of ownership of major property.
It is supposed to be the same. (Article 59 of the Social Welfare Law)


Operation manuals for the electronic disclosure system such as financial statements of social welfare corporations are posted.

Establishment of a social welfare cooperation promotion corporation

  • About establishment of social welfare cooperation promotion corporation

The Social Welfare Cooperation Promotion Corporation is established by two or more social welfare corporations, etc., as employees, and is certified by the competent authority (Yokohama City). In addition, for the certification, it is necessary to apply to the Legal Affairs Bureau (Local Legal Affairs Bureau) in advance and establish (register) a general incorporated association. If you wish to obtain certification, please contact the Health and Social Welfare Bureau Audit Division in advance.

  • About social welfare cooperation promotion corporation system

Please refer to the website of the Ministry of Health, Labour and Welfare for an overview of the system related to social welfare cooperation promotion corporations and related laws and regulations and notices.

Social Welfare Cooperation Promotion Corporation System (Ministry of Health, Labour and Welfare) (outside site)

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Inquiries to this page

Health and Social Welfare Bureau General Affairs Department Audit Division

Telephone: 045-671-4195

Telephone: 045-671-4195

Fax: 045-662-1658

Email address: kf-kansa@city.yokohama.lg.jp

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Page ID: 962-824-413

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