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7-(1) Report after the end of the fiscal year

Submission of business reports, etc., and public notice of balance sheet

Last Updated May 23, 2024

Submission of Business Report

NPO corporations must submit business reports (see "Documents to be submitted" below) to Yokohama City within the first three months of each fiscal year, regardless of the results of the previous fiscal year. Hmm.
In addition, among the submitted documents, the business report, property inventory, balance sheet, and activity statement will also be published on the NPO search site. (When submitting, please make sure that the bank account number, personal Phone number, etc. does not contain any information that can be disclosed.)
Documents to be submitted must be submitted until the last day of the fiscal year, including the date five years have passed since the date of preparation (* For business reports, etc. for the fiscal year started by March 31, 2017, from the date of preparation to the next two business years) Until the last day of the year), all registered offices of the corporation must be prepared.

Please submit by mail, at the counter (posting to the submission box), or by electronic application / notification system.

Documents to be submitted

※There is no fixed format for submission documents 2-7. Here is an example of the format for your reference.

List of documents to be submitted

Number

Documents to be submitted

Number of copies submitted

Style
(Format)

Example of description

Business report submission form (No. 8 style)

Part 1

Style (word: 17KB)

Example of description (PDF: 244KB)

Business Report for the previous fiscal year
(Business related to non-profit activities/other businesses)

Part 1

Example of format (word: 22KB)

Example of description (PDF: 114KB)

Statement of activity for the previous fiscal year
(Business related to non-profit activities/other businesses)

Part 1

Example of format (Excel: 45KB)

Example of description (PDF: 574KB)

Balance sheet for the previous fiscal year
(Business related to non-profit activities/other businesses)

Part 1

Example of format (Excel: 19KB)

Example of description (PDF: 228KB)

Inventory of assets for the previous fiscal year
(Business related to non-profit activities/other businesses)

Part 1

Example of format (Excel: 12KB)

Example of description (PDF: 187KB)

Annual List of Officers
(A list of names and addresses or whereabouts of all officers who were officers in the previous fiscal year and whether or not remuneration was paid in the previous fiscal year.)

Part 1

Example of format (word: 22KB)

Example of description (PDF: 385KB)

List of 10 or more employees as of the last day of the previous fiscal year

Part 1

Example of format (word: 22KB)

Example of description (PDF: 195KB)

Other Notifications

  In the event of a change in directors

・If there is a change in directors, a change in executive officers must be submitted by the registration form. Submission is also required in the case of "reappointment", so any corporation must submit a report once every two years or every year. (Please check the terms of officers in the articles of incorporation of each corporation.) For details, see the page for notification of changes to officers.

 If there is a change in the Articles of Incorporation

・If there is a change in the articles of incorporation, it is necessary to submit an application for the amendment of the articles of incorporation registration form or amendment of the articles of incorporation. Specifically, please see page of articles of incorporation change (report) or page of articles of incorporation change (authorization).

Submission address

  • Submission by mail

(Destination)

〒231-0005
6-50-10, Honcho, Naka-ku, Yokohama-shi

City of Yokohama, Civic Affairs Bureau Citizen Collaboration Promotion Section

  • Window (posting to the submission box)

(Address)

〒231-0005
6-50-10, Honcho, Naka-ku, Yokohama-shi

Yokohama City Hall 1F Submission box in Yokohama City Citizen Collaboration Promotion Center

Telephone: 045-671-4737
FAX: 045-223-2032

※Submission of the window will be posted to the submission box.
※Yokohama City Citizens' Collaboration Promotion Center Opening (posting) Time: From 9:00 to 20:00 on weekdays, from 9:00 to 17:00 on weekends and holidays                                             Excludes city hall closed days and New Year's holidays (December 29-January 3).
※Questions related to submission are available until 17:15 on weekdays in Hours of the Citizens' Collaboration Promotion Division.

  • Submission by electronic application and notification system

Please see the following page for electronic application and notification procedures.

Yokohama-shi electronic application, report system (submission of business reports of non-profit organization) (outside site)


Announcement of Balance Sheets

NPO corporations must make public notice of the following methods, without delay after preparing the balance sheet for the previous fiscal year, by the method specified in the Articles of Incorporation.

Public notice method

A. Publication in the Official Gazette
B. Published in Daily Newspaper

If A or B is selected, it is sufficient to publish the “summary” on the balance sheet. In addition, once posted, it will be announced.

  • The public notice of the “summary” means that the unit of the posted amount is set to “1,000 yen”, and the scope of the published subjects is appropriate for important items according to the specific circumstances such as the content, scale, financial status, etc. of each corporation. It is to make a public announcement by dividing it properly and posting the total amount of each.
  • Please apply for the public notice in the official gazette at Yokohama Nikkei Inc.
    [Yokohama Nikkei Inc.] 4-75 Aioicho, Naka-ku, Yokohama Tel: 045-681-2661
  • For both AB, posting is charged.

C. Electronic public notice
(Posted on the corporate website or on the corporate input information column of the NPO corporation portal site of the Cabinet Office)

If C is selected, either A or B may be determined as a method of public notice when electronic public notice cannot be made due to an accident or other unavoidable reason.
The public notice period is until the last day of the fiscal year, including the day five years have elapsed since the date of preparation of the balance sheet.
If the public notice is interrupted during the public notice period and any of the following items apply, the suspension of the public notice will not affect the validity of the public notice.

  • The corporation is in good faith and has no gross negligence in any interruption, or the corporation has justifiable grounds.
  • The total interruption time shall not exceed 1/10 of the announcement period
  • After knowing that the corporation has been suspended, promptly notify that fact, the time when the public notice was interrupted, and the details of the suspension of the public notice shall be announced along with the electronic public notice.

D. Notice on the bulletin board of the principal office of the corporation

The public notice period is one year after the public notice starts.

※With the revision of the law in 2016, the "Total Assets" was deleted from the entries of NPO corporations, and the public notice of the balance sheet was required instead. (Effective on October 1, 2018)
※From October 1, 2018, registration of total assets at the Legal Affairs Bureau is no longer required.

The provisions of the Articles of Incorporation of the method of publicizing the balance sheet

The method of publicizing the balance sheet must be stipulated in the Articles of Incorporation.
[Example]
(Method of public notice)
Article ○ The public notice of this corporation shall be posted on the notice board of this corporation and posted in the official gazette. However, regarding the public notice of the balance sheet, ... (Please choose one of the methods according to the situation of the corporation)

  • It will be published in the official gazette.
  • It will be published in the XX newspaper published in Kanagawa Prefecture.
  • It will be posted on the website of this corporation.
  • Posted in the corporate input information field on the NPO portal site of the Cabinet Office.
  • It shall be posted on the notice board of the main office of this corporation.

About Cabinet Office NPO portal site

The Cabinet Office NPO Portal Site is a database of NPO corporations nationwide. The competent authority can enter information based on the documents submitted by the NPO corporation, and the NPO itself can also post activities and financial information (user registration is required).
The NPO Law stipulates that NPOs and competent authorities should make efforts to actively disclose information using the NPO portal site of the Cabinet Office (Article 72, Paragraph 2). Please use it for the active disclosure of corporate information.

Cabinet Office NPO portal site (outside site)

[Information that can be posted]
Organization information: Phone number, fax number, e-mail address, homepage URL, number of full-time employees, details of business activities
Financial Information: Fiscal year, statement of activity, balance sheet, and compliant accounting standards

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Inquiries to this page

Civic Affairs Bureau Regional Support Department Citizen Collaboration Promotion Section

Telephone: 045-671-4737

Telephone: 045-671-4737

Fax: 045-223-2032

Email address: sh-npo@city.yokohama.jp

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Page ID: 475-209-062

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