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- 7 Procedures after the establishment of an NPO
- 7-(1) Report after the end of the fiscal year
Here's the text.
7-(1) Report after the end of the fiscal year
Submission of business reports, etc., and public notice of balance sheet
Last Updated October 2, 2023
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 business year, regardless of whether or not they have a track record in 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 it contains information such as bank account numbers or personal Phone number are included.)
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, It is stipulated that all offices registered by the corporation must be prepared.
Please submit either by mail, window (posting to the submission box), or submission by electronic application / notification system.
Documents to be submitted
※There is no fixed form for 2 to 7 submitted documents. Here is an example of the format for your reference.
Number | Documents to be submitted | Number of copies submitted | Style | Example of description |
---|---|---|---|---|
1 | Business Report Submission Form (No. 8 style) | 1st copy | ||
2 | Business Report for the previous fiscal year | 1st copy | ||
3 | Statement of Activities for the previous fiscal year | 1st copy | ||
4 | Balance Sheets for the previous fiscal year | 1st copy | ||
5 | Inventories for the previous fiscal year | 1st copy | ||
6 | Annual Corporate Officers | 1st copy | ||
7 | A list of 10 or more employees as of the last day of the previous fiscal year | 1st copy |
Other notifications
Changes in Officers
・In the event of a change in directors, registration form must be submitted. In the case of "reappointment", submission is required, so all corporations need to submit a report once every two years or every year. (Please confirm the term of officers in the articles of incorporation of each corporation.) For details, please refer to the page on notification of changes in officers.
Amendments to the Articles of Incorporation
・If there is a change in the articles of incorporation, it is necessary to submit a registration form amendment of the Articles of Incorporation or an application for certification of amendments to the Articles of Incorporation. For details, please see the Articles of Incorporation Change (Notification) or the Articles of Incorporation (certification) page.
Submission address
- Submission by mail
(Destination)
〒231-0005
6-50-10, Honcho, Naka-ku, Yokohama-shi
City of Yokohama, Civic Affairs Bureau Citizens' Collaboration Promotion Section
- Window (posting to the submission box)
(Address)
〒231-0005
6-50-10, Honcho, Naka-ku, Yokohama-shi
Yokohama City Hall 1st floor Yokohama City Citizen Collaboration Promotion Center
Phone: 045-671-4737
FAX: 045-223-2032
※Submission of the window will be submitted to the submission box.
※Yokohama City Citizen Collaboration Promotion Center Opening (posting) Time: 9:00-20:00 on weekdays, 9:00 to 17:00 on weekends and holidays Excludes city hall closed days and New Year's holidays (December 29 to January 3).
※For questions related to submission, please contact the Hours weekday of the Citizens' Collaboration Promotion Section.
- Submission by electronic application and notification system
Please see the following page for electronic application and notification procedures.
Publication of Balance Sheet
NPO corporations must publicly announce this by the method specified in the Articles of Incorporation without delay after the preparation of the balance sheet for the previous fiscal year.
A. Published in the Official Gazette | If you select A or B, it is sufficient to publish the "summary" of the balance sheet. In addition, it will be announced once it is posted.
|
---|---|
C. Electronic public notice | If C is selected, either A or B can be determined as a public notice method in the event that an electronic public notice cannot be made due to an accident or other unavoidable reason.
|
D. Posted on bulletin boards at the main office of the corporation | The public notice period is one year after the announcement starts. |
※With the revision of the law in 2016, "Total assets" has been deleted from the entry of NPO corporations, and public notice of the balance sheet has been required instead. (Effective on October 1, 2018)
※From October 1, 2018, registration of the total assets at the Legal Affairs Bureau is no longer required.
Provisions in the Articles of Incorporation on 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 ○ Public notice of this corporation shall be posted on the bulletin board of this corporation and in the Official Gazette. However, regarding the announcement of the balance sheet, ... (Please select one of the methods according to the corporate situation)
- It will be published in the official gazette.
- 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 column on the NPO portal site of the Cabinet Office.
- Posted on the bulletin board of the main office of this corporation.
About NPO portal site, Cabinet Office
The Cabinet Office NPO portal site is a database of NPO corporations nationwide. Based on the documents submitted by the NPO corporation, the competent authority can enter information, and the NPO itself can also post activities and financial information (user registration is required).
The NPO Law stipulates that NPOs and competent authorities are obliged to make efforts to actively disclose information using the NPO portal site of the Cabinet Office (Article 72, Paragraph 2). Please use this information to actively disclose corporate information.
Cabinet Office NPO portal site (outside site)
[Information that can be posted]
Organizational Information: Phone number, fax number, e-mail address, homepage URL, number of full-time staff, business activities
Financial Information: Years, Statement of Activities, Balance Sheets and Accounting Standards
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For inquiries to this page
Civic Affairs Bureau Community Support Department Citizen Collaboration Promotion Section
Phone: 045-671-4737
Phone: 045-671-4737
Fax: 045-223-2032
Email address: sh-npo@city.yokohama.jp
Page ID: 475-209-062