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7-(7) Information Disclosure of Corporations

Last Updated June 9, 2021

A. Information Disclosure of NPO Corporations

The NPO corporation shall prepare a business report, etc. within the first three months of each fiscal year, regardless of the results of the previous fiscal year, and until the last day of the fiscal year, including the day five years have passed (* Business reports, etc. for the fiscal year started by March 31, 2017 must be kept at all registered offices of the NPO corporation until the last day of the following fiscal year). In addition, the list of officers and the articles of incorporation (a copy of the articles of incorporation, a copy of the certificate of certification, a copy of the certificate of entry) must be kept at all registered offices.
In addition, an NPO corporation must have these documents inspected when requested by its employees and other interested parties, unless there is a justifiable reason. Certified (exceptional certification) NPO corporations and designated NPO corporations are not limited to their employees and other interested parties, and when requested for inspection, they must be viewed unless there is a justifiable reason. Hmm. As the revised NPO Law and related ordinances came into effect on June 9, 2021, some documents may be subject to individual Address residences when viewed.

 ※Documents submitted to Yokohama City will be viewed (or copied) at Yokohama City (Yokohama City Citizens' Collaboration Promotion Center) except for personal Address residences.

※Of these documents submitted to Yokohama City, the business report, property inventory, balance sheet, and activity statement will be released on the NPO website of the Cabinet Office. (When submitting, please make sure that the bank account number, personal Phone number, etc. does not contain any information that can be disclosed.)  

Cabinet Office NPO website (outside site)

Documents to be read
NumberDocument nameViewing at NPO offices (period)Viewing in Yokohama City (period)
1Business Report for the previous fiscal yearUntil the last day of the fiscal year, including the date five years after the date of creation. (Note 1)Submitted over the past 5 years. (Note 2)
2Statement of activity for the previous fiscal yearUntil the last day of the fiscal year, including the date five years after the date of creation. (Note 1)Submitted over the past 5 years. (Note 2)
3Balance sheet for the previous fiscal yearUntil the last day of the fiscal year, including the date five years after the date of creation. (Note 1)Submitted over the past 5 years. (Note 2)
4Inventory of assets for the previous fiscal yearUntil the last day of the fiscal year, including the date five years after the date of creation. (Note 1)Submitted over the past 5 years. (Note 2)
5

Annual list of officers (a list of names and addresses or residences of all officers who were officers in the previous fiscal year and whether or not remuneration was paid in the previous fiscal year)

Until the last day of the fiscal year, including the date five years after the date of creation. (Note 1)Submitted over the past 5 years. (Note 2)
6

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

Until the last day of the fiscal year, including the date five years after the date of creation. (Note 1)Submitted over the past 5 years. (Note 2)
7List of DirectorsLatestLatest
8Articles of IncorporationLatestLatest
9Copy of CertificateLatestLatest
10Copy of Certificate of RegistrationLatestLatest

(Note 1) Documents related to the fiscal year beginning on March 31, 2017 shall be made until the last day of the following fiscal year.
(Note 2) Documents related to the fiscal year beginning on March 31, 2017 are those submitted over the past three years.

B. Certification (special certification) Information disclosure of NPO corporations

Authorization (exceptional certification) NPO corporations must keep the following documents at all registered offices when they receive certification or special certification. Except for some documents, these documents must be viewed at all registered offices, except for justifiable reasons. (Excluding the portion pertaining to the individual's Address residence.)
※Documents submitted to Yokohama City will be viewed (or copied) at Yokohama City (Yokohama City Citizens' Collaboration Promotion Center) except for personal Address residences.

Certification (exceptional certification) Documents to be submitted and viewed by NPO corporations
NumberDocuments to be submittedTarget (period) to be kept at the office and browsedViewing in Yokohama City (period)
1

Documents attached to the application form for certification, etc., explaining that it conforms to the standards for certification, etc., and documents explaining that it does not fall under the grounds for disqualification.

  • Certification criteria checklists Tables 1 to 8 and disqualification grounds checklist

5 years from the date of certification. In the case of a special certified NPO corporation, 3 years.

During the validity period of the certification. In the case of a special certified NPO corporation, during the validity period of the special certification.

2Documents describing the specific details of the project to be applied to the donation attached to the application for certification etc.

5 years from the date of certification. In the case of a special certified NPO corporation, 3 years.

During the validity period of the certification. In the case of a special certified NPO corporation, during the validity period of the special certification.

3List of donors for the previous fiscal year

5 years from the date of creation. In the case of a special certified NPO corporation, 3 years. (It is not necessary to have them read only for preparation.)

None
4Provisions concerning the payment of officer remuneration or staff salary for the previous fiscal year

Until the last day of the fiscal year, including the date five years after the date of creation. (Note 1)

Submitted over the past 5 years. (Note 2)

5

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
  • Remuneration or salary for officers

B. Payment of remuneration or salary to officers, etc. (excluding the portion related to b)

B. Matters related to the total number of employees who have been paid and the total amount of salaries for those employees.

  • 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.

Until the last day of the fiscal year, including the date five years after the date of creation. (Note 1)

Submitted over the past 5 years. (Note 2)

6

Documents prepared for each fiscal year that explain that they conform to the certification (special certification) standard and that they do not fall under any of the reasons for disqualification.

  • Certification criteria checklist Table 3, Table 4 (first leaf), Table 5, Table 7 and checklist for reasons for disqualification

Until the last day of the fiscal year, including the date five years after the date of creation. (Note 1)

Submitted over the past 5 years. (Note 2)

7

Business reports, etc. for the previous fiscal year

  • Business report, activity statement, balance sheet, property inventory, annual officer list, list of 10 or more employees as of the last day of the previous fiscal year

Until the last day of the fiscal year, including the date five years after the date of creation. (Note 1)

Submitted over the past 5 years. (Note 2)

8

Documents describing the results of the grant

Until the last day of the fiscal year, including the day when five years have passed since the date of creation. In the case of a special certified NPO corporation, until the expiration date of the validity period of the special certification. (Note 3)

Submitted over the past 5 years. (Note 4)

9List of DirectorsLatestLatest
10Articles of IncorporationLatestLatest
11Copy of Certification NoticeLatestLatest
12Copy of Certificate of RegistrationLatestLatest

(Note 1) Documents related to the fiscal year beginning on March 31, 2017 shall be made until the last day of the following fiscal year.
(Note 2) Documents related to the fiscal year beginning on March 31, 2017 are those submitted over the past three years.
(Note 3) For documents pertaining to the grant made by March 31, 2017, until the last day of the fiscal year, including the day three years have passed since the date of creation. (In the case of a special certified NPO corporation, until the expiration date of the validity period of the special certification.)
(Note 4) Documents pertaining to grants made by March 31, 2017 must be submitted in the past three years.

C. Information disclosure of designated NPO corporations

The designated NPO corporation must keep the following documents in the main office and a subordinate office in the city, and have these documents read unless there is a justifiable reason. (Excluding the portion pertaining to the individual's Address residence.)

※Documents submitted to Yokohama City will be viewed (or copied) at Yokohama City (Yokohama City Citizens' Collaboration Promotion Center) except for personal Address residences.

Documents to be submitted and viewed by designated NPO corporations
NumberDocuments to be submitted

Targets to be kept at the office and browsed
(period)

Viewing in Yokohama City
(period)

1

Documents attached to the designated application form that explain that it conforms to the designated criteria and documents that explain that it does not fall under the grounds for disqualification.

  • Designated criteria checklist Tables 1 to 8 and disqualification grounds checklist

5 years from the date on which the designation takes effect

Submitted over the past five years (Note 2)

2

Documents attached to the designated application form that describe the specific details of the project to be allocated to the donation

5 years from the date on which the designation takes effect

Submitted over the past five years (Note 2)

3

Provisions concerning the payment of officer remuneration or staff salary for the previous fiscal year

Until the last day of the fiscal year, including the date five years after the date of creation (Note 1)

Submitted over the past five years (Note 2)

4

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.

  • Donor (an officer of the designated NPO corporation, spouse of officer or relative within the third degree, or person who has a special relationship with officer, and the total amount of donations to the designated NPO corporation 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.
  • Remuneration or salary for officers

B. Payment of remuneration or salary to officers, etc. (excluding the portion related to b)

B. Matters related to the total number of employees who have been paid and the total amount of salaries for those employees.

  • 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.

Until the last day of the fiscal year, including the date five years after the date of creation (Note 1)

Submitted over the past five years (Note 2)

5

Documents prepared for each fiscal year that explain that they conform to the designated standards and that they do not fall under any of the reasons for disqualification.

  • Designated standard checklist Table 3, Table 4 (Appendix 1 and Appendix 2 are not required), Table 5, Table 7 and Reason for Disqualification Check Table

Until the last day of the fiscal year, including the date five years after the date of creation (Note 1)

Submitted over the past five years (Note 2)

6

Business reports, etc. for the previous fiscal year

  • Business report, activity statement, balance sheet, property inventory, annual officer list, list of 10 or more employees as of the last day of the previous fiscal year

Until the last day of the fiscal year, including the date five years after the date of creation (Note 1)

Submitted over the past five years (Note 2)

7

Documents explaining that we meet designated standard to submit to Yokohama-shi when we perform summary of business actually performing or change area performing specific non-profit activity in the city or change in area performing specific non-profit activity in the city

  • Designated Criteria Check Tables 1 and 2

5 years from the date of creation

Submitted over the past five years (Note 2)

8

Documents describing the results of the grant

Until the last day of the fiscal year, including the date five years have passed since the date of creation (Note 3)Submitted over the past five years (Note 4)
9List of DirectorsLatestLatest
10Articles of IncorporationLatestLatest
11Copy of Certification NoticeLatestLatest
12Copy of Certificate of RegistrationLatestLatest

(Note 1) Documents related to the fiscal year beginning on March 31, 2017 shall be made until the last day of the following fiscal year.
(Note 2) Documents related to the fiscal year beginning on March 31, 2017 are those submitted over the past three years.
(Note 3) For documents pertaining to grants made by March 31, 2017, until the last day of the fiscal year, including the day three years have passed since the date of preparation.
(Note 4) Documents pertaining to grants made by March 31, 2017 must be submitted in the past three years.

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: 632-955-119

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