About general meeting of NPO corporation and submission of business report etc. due to the impact of COVID-19 infection (Q & A)

1 It is not possible to omit the event. The annual Ordinary General Meeting of Employees is required by law (Act on Promotion of Specified Non-Profit Activities; hereinafter referred to as the "Law") (Article 14-2 of the Act).

2 General meetings can be held if more than half of the regular members are present (Article 25 of the Act). However, if there is a special provision in the articles of incorporation, please hold it in accordance with the Articles of Incorporation.
There are the following methods for holding the General Assembly under the influence of the new coronavirus.
（１） When gathering at the venue, the minimum number of people required for the operation of the general meeting (confirmed the number of signatories, such as the chair and the number of signatories, the proceedings of the proceedings, etc.) will be gathered, and other regular members will be written and delegated (both can be held without a special provision in the Articles of Incorporation) or by electromagnetic method (its can be held without a special provisions in the Articles can be held by voting can be held by voting can be held by voting by electromagnetic method (can be held by electromagnetic method (can be held without a special provisions in the articles of Incorporation) or by electromagnetic method (can be held without a special provisions in the articles of incorporation).
（２） Online General Meeting (* See Q3 for details.)
（３） Deemed General Meeting (* See Q4 for details.)

It is possible. Regarding the holding of the general meeting online, it is understood that the use of IT and network technology satisfies the same conditions as the ordinary general meeting by ensuring the interactiveness of information transmission and immediate facilities and environment. Therefore, it can be held without special provisions in the Articles of Incorporation. However, from the viewpoint of appropriate corporate management, it is desirable to promptly amend the Articles of Incorporation and specify it in the Articles of Incorporation.

4 A deemed general meeting refers to a general meeting that makes a decision without actually holding a general meeting (Article 14-9 of the Act). If all regular members express their consent in writing or electromagnetic records, they may vote. However, if even one person disagrees, you will not be able to vote Although it can be held without a special provision in the Articles of Incorporation, it is desirable to promptly change the articles of incorporation and specify it in the Articles of Incorporation from the viewpoint of appropriate corporate management.

I can't omit it. Audits cannot be omitted because they are stipulated by law as the duties of auditors (Article 18 of the Act). In addition, when holding an ordinary general meeting, financial statements are usually billed as a bill, and the report must be signed by the auditor. If the Auditor is unable to attend the General Assembly, the Audit Report can be read by the Chair.

6 Other than online, it is necessary to enter in the Articles of Incorporation. In particular, if the new chairman is elected by the board member, it must be entered in the Articles of Incorporation because it will be registered with the Legal Affairs Bureau.

Submission of a business report to the competent authority once every seven years is required, so submission cannot be omitted (Article 29 of the Act).

8 There is no extension of the submission deadline (as of May 28, no notification from the Cabinet Office).
However, the Cabinet Office has submitted business reports (Article 29 of the Act) and the Officer Remuneration Regulations (Article 55 of the Act), which were due from January 1, 2020 to the end of June. When submission was delayed, there was request about correspondence such as not performing dunning etc. until the end of September, 2020 (request on April 21), so we will also respond in Motoichi.
If you submit a business report after the submission deadline, please add the circumstances of the delay.