4-(3) Certification (exceptional certification) Notification required only for NPO corporations

Last Updated October 2, 2023

For NPOs certified by the NTA, the NTA will continue to use the NTA format and submit it to the NTA until the end of the validity period of the NTA certification. For more information, please visit the website of the National Tax Agency.

※NTA website (outside site)

Certification (Special certification) Documents submitted only to NPO corporations every year

Authorization (exceptional certification) NPO corporations must submit the following documents to Yokohama City once a year, in addition to business reports, etc., within the first three months of each business year.

※Report after the end of the fiscal year (submission of business reports, etc., public notice of balance sheet)

※List of attached documents (and checklist) (PDF: 242KB)

※Certification / Designated NPO corporation officer remuneration rules, etc. Support mini-lecture
We have compiled a summary of the Executive Remuneration Regulations and the main points of the preparation of the attached documents.

※Executive Remuneration Regulations Submission Form and attached documents Format (Word: 85KB)

List of documents to be submitted
Number	Documents to be submitted	Number of copies submitted	Style and format ・Example of description
１	Certification (Special Certification) Submission Form for Officer Remuneration Regulations, etc. of Non-Profit Organizations	Part 1	Style (word: 17KB) Example of description (PDF: 249KB)
２	Regulations concerning the payment of officer remuneration or staff salary for the previous fiscal year (If there is no change in the content of the document already submitted, the document stating that fact.)	Part 1	None
３	Details of income for the previous fiscal year Documents describing details by source of revenue, details of borrowings and other matters related to funds Documents describing the fees, conditions, and other matters related to the business related to the transfer of assets, etc. Documents describing the business partners, transaction amounts and other matters related to the following transactions: B. Transactions in which revenue-generating transactions and transactions involving expenses are ranked sequentially from the highest transaction amount to the first to fifth, respectively. B. Transactions with Directors, etc. Donors (officers of the accredited NPO corporations, spouses of officers, relatives within the third degree, or persons who have a special relationship with officers, and the total amount of donations to the accredited NPO corporations, etc. in the previous fiscal year is 200,000 yen or more) Documents stating the name of the donor, the amount of the donation and the date of receipt Documents describing the total number of employees who have been paid and the total amount of salary for the staff. The amount of the donated money, the recipient and the date of expenditure Documents describing the amount and purpose of remittance overseas or taking out money, and the date of implementation.	Part 1	Example of format (word: 41KB) Example of description (word: 88KB)
４	Check table for accreditation criteria (Tables 3, 4 (first leaf), Table 5, Table 7) and check table for disqualification grounds	Part 1	Example of format (word: 60KB) Example of description (word: 88KB)

Report of grant payment

Authorization (exceptional authorization) NPO corporation needs to submit the following documents to Yokohama-shi without delay when we provide grant.

List of documents to be submitted
Number	Documents to be submitted	Number of copies submitted	Style and format
１	Grant Payment Document Submission Form	Part 1	Style (word: 17KB) Example of description (PDF: 241KB)
２	Documents describing the results of the grant	Part 1	Example of format (word: 18KB) Example of description (PDF: 225KB)

Documents to be submitted when there is a change in the name of the representative

Authorization (exceptional certification) NPO corporation must submit the following documents to Yokohama City without delay if there is a change in the name of the representative.

List of documents to be submitted
Number	Documents to be submitted	Number of copies submitted	Style and format
１	Changed Representative registration form	Part 1	Style (word: 19KB) Example of description (PDF: 130KB)

Documents to be submitted when a new officer is appointed

Authorization (exceptional certification) NPO corporations need to submit the following documents to Yokohama City in addition to notification of changes in officers when a new officer is appointed.

List of documents to be submitted
Number	Documents to be submitted	Number of copies submitted	Style and format
１	List of names of officers, etc. (Only newly appointed officers)	Part 1	Form (Excel: 13KB)

Documents related to donation tax credit for personal residence tax

Of the certified (exceptional certification) NPO corporations, those that have been designated as donations subject to donation tax credit for personal municipal tax in Yokohama City are donations received during the previous year by March 15 every year. You need to submit a report on such things. Please confirm details from the following (about corporation (group) targeted for donation tax credit of municipal tax) in detail including corporation receiving designation, format of report and presentation destination.
In addition, about procedure about donation targeted for donation tax credit to affect personal prefectural tax, please confirm Kanagawa prefectural tax convenience book.

※About corporation (group) targeted for donation tax credit of municipal tax

※Kanagawa Prefectural Tax Convenience Book (outside site)

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