特定非営利活動促進法法令名に(暫定版)と表示されているデータは、ネイティブや法令翻訳専門家によるチェック及び修正前のデータであり、今後、修正される場合があります。暫定版
Act on Promotion of Specified Non-profit Activities (Any data that the title of a law indicates to be a "Tentative translation" has not yet been proofread or corrected by a native English speaker or legal translation expert; this data may be revised in the future.Tentative translation)
平成十年三月二十五日法律第七号
Act No. 7 of March 25, 1998
目次
Content
第一章 総則 (第一条・第二条)
Chapter I General Provisions (Articles 1 and 2)
第二章 特定非営利活動法人
Chapter II Corporations Engaging in Specified Non-profit Activities
第一節 通則 (第三条―第九条)
Section 1 General Rules (Articles 3 to 9)
第二節 設立 (第十条―第十四条)
Section 2 Incorporation (Articles 10 to 14)
第三節 管理 (第十四条の二―第三十条)
Section 3 Management (Articles 14-2 to 30)
第四節 解散及び合併 (第三十一条―第四十条)
Section 4 Dissolution and Merger (Articles 31 to 40)
第五節 監督 (第四十一条―第四十三条の三)
Section 5 Supervision (Articles 41 to 43-3)
第三章 認定特定非営利活動法人及び特例認定特定非営利活動法人
Chapter III Approved Corporations Engaging in Specified Non-profit Activities and Specially Approved Corporations Engaging in Specified Non-profit Activities
第一節 認定特定非営利活動法人 (第四十四条―第五十七条)
Section 1 Approved Corporations Engaging in Specified Non-profit Activities (Articles 44 to 57)
第二節 特例認定特定非営利活動法人 (第五十八条―第六十二条)
Section 2 Specially Approved Corporations Engaging in Specified Non-profit Activities (Articles 58 to 62)
第三節 認定特定非営利活動法人等の合併 (第六十三条)
Section 3 Merger of Approved Corporations Engaging in Specified Non-profit Activities, etc. (Article 63)
第四節 認定特定非営利活動法人等の監督 (第六十四条―第六十九条)
Section 4 Supervision of Approved Corporations Engaging in Specified Non-profit Activities, etc. (Articles 64 to 69)
第四章 税法上の特例 (第七十条・第七十一条)
Chapter IV Special Provisions for Tax Treatment (Articles 70 and 71)
第五章 雑則 (第七十二条―第七十六条)
Chapter V Miscellaneous Provisions (Articles 72 to 76)
第六章 罰則 (第七十七条―第八十一条)
Chapter VI Penal Provisions (Articles 77 to 81)
附 則
Supplementary Provisions
第一章 総則
Chapter I General Provisions
(目的)
(Purpose)
第一条 この法律は、特定非営利活動を行う団体に法人格を付与すること並びに運営組織及び事業活動が適正であって公益の増進に資する特定非営利活動法人の認定に係る制度を設けること等により、ボランティア活動をはじめとする市民が行う自由な社会貢献活動としての特定非営利活動の健全な発展を促進し、もって公益の増進に寄与することを目的とする。
Article 1 The purpose of this Act is to grant legal personality to organizations engaging in specified non-profit activities and establish a system concerning the approval of corporations whose operational structure and business activities are appropriate and which engage in specified non-profit activities that contribute to enhancing public interest, thereby promoting sound development of specified non-profit activities carried out by citizens as free social contribution activities, such as volunteer activities, and contributing to enhancing public interest.
(定義)
(Definitions)
第二条 この法律において「特定非営利活動」とは、別表に掲げる活動に該当する活動であって、不特定かつ多数のものの利益の増進に寄与することを目的とするものをいう。
Article 2 (1) The term "specified non-profit activities" as used in this Act means activities falling under those set forth in the Appended Table that are carried out for the purpose of contributing to enhancing the interest of many and unspecified persons.
2 この法律において「特定非営利活動法人」とは、特定非営利活動を行うことを主たる目的とし、次の各号のいずれにも該当する団体であって、この法律の定めるところにより設立された法人をいう。
(2) The term "a corporation engaging in specified non-profit activities" as used in this Act means a corporation falling under both of the following items that was established pursuant to the provisions of this Act with the primary purpose of engaging in specified non-profit activities:
一 次のいずれにも該当する団体であって、営利を目的としないものであること。
(i) an organization falling under both of the following whose purpose is not to make profit:
イ 社員の資格の得喪に関して、不当な条件を付さないこと。
(a) the organization does not set any unreasonable conditions for the acquisition or loss of qualification of its members;
ロ 役員のうち報酬を受ける者の数が、役員総数の三分の一以下であること。
(b) officers receiving remuneration are no more than one-third of all officers;
二 その行う活動が次のいずれにも該当する団体であること。
(ii) an organization whose activities fall under all of the following:
イ 宗教の教義を広め、儀式行事を行い、及び信者を教化育成することを主たる目的とするものでないこと。
(a) the organization is not one whose primary purposes are to disseminate religious teachings, conduct ceremonies and functions, and educate and nurture believers;
ロ 政治上の主義を推進し、支持し、又はこれに反対することを主たる目的とするものでないこと。
(b) the organization is not one whose primary purposes are to promote, support or oppose any political doctrine or policy;
ハ 特定の公職(公職選挙法(昭和二十五年法律第百号)第三条に規定する公職をいう。以下同じ。)の候補者(当該候補者になろうとする者を含む。以下同じ。)若しくは公職にある者又は政党を推薦し、支持し、又はこれらに反対することを目的とするものでないこと。
(c) the organization is not one whose purposes are to recommend, support or oppose any candidate for a specific public office (meaning any of the public offices prescribed in Article 3 of the Public Offices Election Act (Act No. 100 of 1950); the same applies hereinafter) (including a person who intends to be a candidate; the same applies hereinafter), any person holding public office, or any political party.
3 この法律において「認定特定非営利活動法人」とは、第四十四条第一項の認定を受けた特定非営利活動法人をいう。
(3) The term "an approved corporation engaging in specified non-profit activities" as used in this Act means a corporation engaging in specified non-profit activities that has received the approval set forth in Article 44, paragraph (1).
4 この法律において「特例認定特定非営利活動法人」とは、第五十八条第一項の特例認定を受けた特定非営利活動法人をいう。
(4) The term "a specially approved corporation engaging in specified non-profit activities" as used in this Act means a corporation engaging in specified non-profit activities that has received the special approval set forth in Article 58, paragraph (1).
第二章 特定非営利活動法人
Chapter II Corporations Engaging in Specified Non-profit Activities
第一節 通則
Section 1 General Rules
(原則)
(Principles)
第三条 特定非営利活動法人は、特定の個人又は法人その他の団体の利益を目的として、その事業を行ってはならない。
Article 3 (1) A corporation engaging in specified non-profit activities must not conduct its business for the interests of specific individuals or corporations or any other organizations.
2 特定非営利活動法人は、これを特定の政党のために利用してはならない。
(2) A corporation engaging in specified non-profit activities must not be utilized for any specific political parties.
(名称の使用制限)
(Restriction on Use of the Name)
第四条 特定非営利活動法人以外の者は、その名称中に、「特定非営利活動法人」又はこれに紛らわしい文字を用いてはならない。
Article 4 No person other than a corporation engaging in specified non-profit activities may use in its name the words "corporation engaging in specified non-profit activities," or any other words misleadingly similar thereto.
(その他の事業)
(Other Businesses)
第五条 特定非営利活動法人は、その行う特定非営利活動に係る事業に支障がない限り、当該特定非営利活動に係る事業以外の事業(以下「その他の事業」という。)を行うことができる。この場合において、利益を生じたときは、これを当該特定非営利活動に係る事業のために使用しなければならない。
Article 5 (1) A corporation engaging in specified non-profit activities may conduct businesses other than the business pertaining to the specified non-profit activities (hereinafter referred to as "other businesses") insofar as they do not hinder its specified non-profit activities. In this case, when any profits have arisen, those profits must be utilized for the business pertaining to the specified non-profit activities.
2 その他の事業に関する会計は、当該特定非営利活動法人の行う特定非営利活動に係る事業に関する会計から区分し、特別の会計として経理しなければならない。
(2) The account for other businesses must be separated from the account for the business pertaining to the specified non-profit activities carried out by the corporation engaging in specified non-profit activities, and must be managed as a special account.
(住所)
(Address)
第六条 特定非営利活動法人の住所は、その主たる事務所の所在地にあるものとする。
Article 6 The address of a corporation engaging in specified non-profit activities is to be the location of its principal office.
(登記)
(Registration)
第七条 特定非営利活動法人は、政令で定めるところにより、登記しなければならない。
Article 7 (1) A corporation engaging in specified non-profit activities must make a registration as provided for by Cabinet Order.
2 前項の規定により登記しなければならない事項は、登記の後でなければ、これをもって第三者に対抗することができない。
(2) The matters that must be registered under the preceding paragraph may not be asserted against a third party until after their registration.
第八条 一般社団法人及び一般財団法人に関する法律(平成十八年法律第四十八号)第七十八条の規定は、特定非営利活動法人について準用する。
Article 8 The provisions of Article 78 of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) apply mutatis mutandis to corporations engaging in specified non-profit activities.
(所轄庁)
(Competent Authority)
第九条 特定非営利活動法人の所轄庁は、その主たる事務所が所在する都道府県の知事(その事務所が一の指定都市(地方自治法(昭和二十二年法律第六十七号)第二百五十二条の十九第一項の指定都市をいう。以下同じ。)の区域内のみに所在する特定非営利活動法人にあっては、当該指定都市の長)とする。
Article 9 The competent authority having jurisdiction over a corporation engaging in specified non-profit activities is to be the governor of the prefecture wherein its principal office is located (for a corporation engaging in specified non-profit activities whose offices are all located in a single designated city (meaning the designated city set forth in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947); the same applies hereinafter), the head of the designated city).
第二節 設立
Section 2 Incorporation
(設立の認証)
(Certification of Incorporation)
第十条 特定非営利活動法人を設立しようとする者は、都道府県又は指定都市の条例で定めるところにより、次に掲げる書類を添付した申請書を所轄庁に提出して、設立の認証を受けなければならない。
Article 10 (1) A person who intends to incorporate a corporation engaging in specified non-profit activities must submit a written application to the competent authority, together with the following documents, and obtain certification of incorporation, as provided for by ordinance of the relevant prefecture or designated city:
一 定款
(i) the articles of incorporation;
二 役員に係る次に掲げる書類
(ii) the following documents pertaining to its officers:
イ 役員名簿(役員の氏名及び住所又は居所並びに各役員についての報酬の有無を記載した名簿をいう。以下同じ。)
(a) a list of officers (meaning a list that contains such information as the names and addresses or residences of officers and whether they receive remuneration or not; the same applies hereinafter);
ロ 各役員が第二十条各号に該当しないこと及び第二十一条の規定に違反しないことを誓約し、並びに就任を承諾する書面の謄本
(b) transcripts of documents in which respective officers pledge that they do not fall under the items of Article 20 and do not violate the provisions of Article 21 and accept the appointment as officers;
ハ 各役員の住所又は居所を証する書面として都道府県又は指定都市の条例で定めるもの
(c) documents specified by ordinance of the relevant prefecture or designated city as documents that prove respective officers' addresses or residences;
三 社員のうち十人以上の者の氏名(法人にあっては、その名称及び代表者の氏名)及び住所又は居所を記載した書面
(iii) documents stating the names of 10 or more of its members (in the case of a juridical person, its name and the name of its representative) and their addresses or residences;
四 第二条第二項第二号及び第十二条第一項第三号に該当することを確認したことを示す書面
(iv) a document confirming the fact that the corporation falls under Article 2, paragraph (2), item (ii) and Article 12, paragraph (1), item (iii);
五 設立趣旨書
(v) a document stating the purpose of incorporation;
六 設立についての意思の決定を証する議事録の謄本
(vi) a transcript of the minutes proving the decision made for the incorporation;
七 設立当初の事業年度及び翌事業年度の事業計画書
(vii) business plans for the initial business year after the incorporation and the next business year;
八 設立当初の事業年度及び翌事業年度の活動予算書(その行う活動に係る事業の収益及び費用の見込みを記載した書類をいう。以下同じ。)
(viii) budget statements (meaning a document stating estimated income and expenditure of the business pertaining to its activities; the same applies hereinafter) for the initial business year after the incorporation and the next business year.
2 所轄庁は、前項の認証の申請があった場合には、遅滞なく、その旨及び次に掲げる事項を公告し、又はインターネットの利用により公表するとともに、同項第一号、第二号イ、第五号、第七号及び第八号に掲げる書類を、申請書を受理した日から一月間、その指定した場所において公衆の縦覧に供しなければならない。
(2) In the case where an application for certification set forth in the preceding paragraph has been filed, the competent authority must give a public notice stating that fact and the following matters or publicize them by the use of the Internet, without delay, and must make documents set forth in item (i), item (ii), (a) and items (v), (vii) and (viii) of that paragraph available for public inspection at a place it designates for one month from the day on which the competent authority received the written application:
一 申請のあった年月日
(i) date on which the application was filed;
二 申請に係る特定非営利活動法人の名称、代表者の氏名及び主たる事務所の所在地並びにその定款に記載された目的
(ii) the name of the corporation engaging in specified non-profit activities that filed the application, the name of its representative, the location of its principal office, and the purpose stated in the articles of incorporation.
3 第一項の規定により提出された申請書又は当該申請書に添付された同項各号に掲げる書類に不備があるときは、当該申請をした者は、当該不備が都道府県又は指定都市の条例で定める軽微なものである場合に限り、これを補正することができる。ただし、所轄庁が当該申請書を受理した日から二週間を経過したときは、この限りでない。
(3) When there is any deficiency in a written application submitted under paragraph (1) or documents set forth in the items of that paragraph that were attached to the written application, the person who filed the application may correct the deficiency only in the case where the deficiency is a minor one as specified by ordinance of the relevant prefecture or designated city; provided, however, that this does not apply when two weeks have passed since the day on which the competent authority received the written application.
(定款)
(Articles of Incorporation)
第十一条 特定非営利活動法人の定款には、次に掲げる事項を記載しなければならない。
Article 11 (1) Articles of incorporation of a corporation engaging in specified non-profit activities must contain the following matters:
一 目的
(i) its purpose;
二 名称
(ii) its name;
三 その行う特定非営利活動の種類及び当該特定非営利活動に係る事業の種類
(iii) type of the non-profit activities it engages in and type of the business pertaining to the non-profit activities;
四 主たる事務所及びその他の事務所の所在地
(iv) locations of its principal office and other offices;
五 社員の資格の得喪に関する事項
(v) matters concerning the acquisition or loss of qualification of its members;
六 役員に関する事項
(vi) matters concerning its officers;
七 会議に関する事項
(vii) matters concerning its meetings;
八 資産に関する事項
(viii) matters concerning its assets;
九 会計に関する事項
(ix) matters concerning its accounting;
十 事業年度
(x) its business year;
十一 その他の事業を行う場合には、その種類その他当該その他の事業に関する事項
(xi) in the case where the corporation conducts other businesses, their types and other matters concerning those other businesses;
十二 解散に関する事項
(xii) matters concerning its dissolution;
十三 定款の変更に関する事項
(xiii) matters concerning a change to the articles of incorporation;
十四 公告の方法
(xiv) means of giving a public notice.
2 設立当初の役員は、定款で定めなければならない。
(2) Officers at the time of incorporation must be specified in the articles of incorporation.
3 第一項第十二号に掲げる事項中に残余財産の帰属すべき者に関する規定を設ける場合には、その者は、特定非営利活動法人その他次に掲げる者のうちから選定されるようにしなければならない。
(3) In the case of including provisions on the persons in whom residual assets are to be vested in the matters set forth in paragraph (1), item (xii), the provisions must be arranged so that the person is selected from among corporations engaging in specified non-profit activities or other persons set forth in the following items:
一 国又は地方公共団体
(i) the national or local government;
二 公益社団法人又は公益財団法人
(ii) a public interest incorporated association or a public interest incorporated foundation;
三 私立学校法(昭和二十四年法律第二百七十号)第三条に規定する学校法人
(iii) an incorporated educational institution prescribed in Article 3 of the Private Schools Act (Act No. 270 of 1949);
四 社会福祉法(昭和二十六年法律第四十五号)第二十二条に規定する社会福祉法人
(iv) a social welfare corporation prescribed in Article 22 of the Social Welfare Act (Act No. 45 of 1951);
五 更生保護事業法(平成七年法律第八十六号)第二条第六項に規定する更生保護法人
(v) a juridical person for offenders rehabilitation prescribed in Article 2, paragraph (6) of the Offenders Rehabilitation Services Act (Act No. 86 of 1995).
(認証の基準等)
(Criteria for Certification, etc.)
第十二条 所轄庁は、第十条第一項の認証の申請が次の各号に適合すると認めるときは、その設立を認証しなければならない。
Article 12 (1) When the competent authority finds that an application for certification set forth in Article 10, paragraph (1) conforms to the following items, it must grant certification of incorporation:
一 設立の手続並びに申請書及び定款の内容が法令の規定に適合していること。
(i) the procedures for incorporation and the content of the written application and the articles of incorporation conform to the provisions of laws and regulations;
二 当該申請に係る特定非営利活動法人が第二条第二項に規定する団体に該当するものであること。
(ii) the corporation engaging in specified non-profit activities that has filed the application falls under any of the organizations prescribed in Article 2, paragraph (2);
三 当該申請に係る特定非営利活動法人が次に掲げる団体に該当しないものであること。
(iii) the corporation engaging in specified non-profit activities that has filed the application does not fall under any of the following organizations:
イ 暴力団(暴力団員による不当な行為の防止等に関する法律(平成三年法律第七十七号)第二条第二号に規定する暴力団をいう。以下この号及び第四十七条第六号において同じ。)
(a) an organized crime group (meaning an organized crime group prescribed in Article 2, item (ii) of the Act on Prevention of Unjust Acts by Organized Crime Group Members (Act No. 77 of 1991); hereinafter the same applies in this item and Article 47, item (vi));
ロ 暴力団又はその構成員(暴力団の構成団体の構成員を含む。以下この号において同じ。)若しくは暴力団の構成員でなくなった日から五年を経過しない者(以下「暴力団の構成員等」という。)の統制の下にある団体
(b) an organization under the control of an organized crime group or its member (including a member of an organization composing an organized crime group; hereinafter the same applies in this item) or a person for whom five years have not passed since the day on which the person ceased to be an organized crime group member (hereinafter referred to as an "organized crime group member, etc."));
四 当該申請に係る特定非営利活動法人が十人以上の社員を有するものであること。
(iv) the corporation engaging in specified non-profit activities that has filed the application has ten or more members.
2 前項の規定による認証又は不認証の決定は、正当な理由がない限り、第十条第二項の期間を経過した日から二月(都道府県又は指定都市の条例でこれより短い期間を定めたときは、当該期間)以内に行わなければならない。
(2) The decision as to whether or not to grant certification under the preceding paragraph must be made within two months from the day on which the period set forth in Article 10, paragraph (2) has passed (or when a shorter period has been specified by ordinance of the relevant prefecture or designated city, that period has passed), unless there are any justifiable grounds.
3 所轄庁は、第一項の規定により認証の決定をしたときはその旨を、同項の規定により不認証の決定をしたときはその旨及びその理由を、当該申請をした者に対し、速やかに、書面により通知しなければならない。
(3) When the competent authority has decided to grant certification under paragraph (1), it must give a written notice of that fact to the person who has filed the application, and when the competent authority has decided not to grant certification under that paragraph, it must give a written notice of that fact and the grounds therefor to the person who has filed the application, promptly.
(意見聴取等)
(Hearing of Opinions, etc.)
第十二条の二 第四十三条の二及び第四十三条の三の規定は、第十条第一項の認証の申請があった場合について準用する。
Article 12-2 The provisions of Articles 43-2 and 43-3 apply mutatis mutandis in the case where an application for the certification set forth in Article 10, paragraph (1) has been filed.
(成立の時期等)
(Time of Incorporation, etc.)
第十三条 特定非営利活動法人は、その主たる事務所の所在地において設立の登記をすることによって成立する。
Article 13 (1) The incorporation of a corporation engaging in specified non-profit activities becomes effective through the registration of its incorporation at the location of its principal office.
2 特定非営利活動法人は、前項の登記をしたときは、遅滞なく、当該登記をしたことを証する登記事項証明書及び次条の財産目録を添えて、その旨を所轄庁に届け出なければならない。
(2) When a corporation engaging in specified non-profit activities has made a registration set forth in the preceding paragraph, it must report that fact to the competent authority without delay by also submitting a certificate of registered information proving the registration and an inventory of assets set forth in the following Article.
3 設立の認証を受けた者が設立の認証があった日から六月を経過しても第一項の登記をしないときは、所轄庁は、設立の認証を取り消すことができる。
(3) When a person who had received certification of incorporation has failed to make a registration set forth in paragraph (1) even after the elapse of six months after the day on which certification of incorporation was granted, the competent authority may rescind the certification of incorporation.
(財産目録の作成及び備置き)
(Preparation and Retention of Inventory of Assets)
第十四条 特定非営利活動法人は、成立の時に財産目録を作成し、常にこれをその事務所に備え置かなければならない。
Article 14 A corporation engaging in specified non-profit activities must prepare an inventory of assets at the time of its incorporation and retain it at its office at all times.
第三節 管理
Section 3 Management
(通常社員総会)
(Ordinary General Meeting of Members)
第十四条の二 理事は、少なくとも毎年一回、通常社員総会を開かなければならない。
Article 14-2 The directors must hold an ordinary general meeting of members at least once a year.
(臨時社員総会)
(Extraordinary General Meeting of Members)
第十四条の三 理事は、必要があると認めるときは、いつでも臨時社員総会を招集することができる。
Article 14-3 (1) The directors may convene an extraordinary general meeting of members at any time when he/she finds it necessary.
2 総社員の五分の一以上から社員総会の目的である事項を示して請求があったときは、理事は、臨時社員総会を招集しなければならない。ただし、総社員の五分の一の割合については、定款でこれと異なる割合を定めることができる。
(2) When a request has been filed by one-fifth or more of all members while indicating the subject of the meeting, the directors must convene an extraordinary general meeting of members; provided, however, that the articles of incorporation may specify a rate other than one-fifth of all members for this purpose.
(社員総会の招集)
(Convening of General Meeting of Members)
第十四条の四 社員総会の招集の通知は、その社員総会の日より少なくとも五日前に、その社員総会の目的である事項を示し、定款で定めた方法に従ってしなければならない。
Article 14-4 A notice of convening the general meeting of members must be given by at least five days prior to the date of the meeting by indicating the subject of the meeting, in accordance with the means specified in the articles of incorporation.
(社員総会の権限)
(Authority of General Meeting of Members)
第十四条の五 特定非営利活動法人の業務は、定款で理事その他の役員に委任したものを除き、すべて社員総会の決議によって行う。
Article 14-5 Operations of a corporation engaging in specified non-profit activities are all performed under the authority of a resolution of the general meeting of members, except for those delegated to the directors or other officers in the articles of incorporation.
(社員総会の決議事項)
(Matters to Be Resolved at General Meeting of Members)
第十四条の六 社員総会においては、第十四条の四の規定によりあらかじめ通知をした事項についてのみ、決議をすることができる。ただし、定款に別段の定めがあるときは、この限りでない。
Article 14-6 Only matters for which a notice has been given in advance under Article 14-4 may be resolved at the general meeting of members; provided, however, that this does not apply when otherwise provided for in the articles of incorporation.
(社員の表決権)
(Voting Right of Members)
第十四条の七 各社員の表決権は、平等とする。
Article 14-7 (1) The vote of each member is to be of equal value.
2 社員総会に出席しない社員は、書面で、又は代理人によって表決をすることができる。
(2) A member who does not attend the general meeting of members may vote in writing or by proxy.
3 社員は、定款で定めるところにより、前項の規定に基づく書面による表決に代えて、電磁的方法(電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって内閣府令で定めるものをいう。第二十八条の二第一項第三号において同じ。)により表決をすることができる。
(3) A member may vote by electronic or magnetic means (meaning the means of using an electronic data processing system or any other means of using information and communications technology which is specified by Cabinet Office Order; the same applies in Article 28-2, paragraph (1), item (iii)), in lieu of in writing based on the provisions of the preceding paragraph, as provided for in the articles of incorporation.
4 前三項の規定は、定款に別段の定めがある場合には、適用しない。
(4) The provisions of the preceding three paragraphs do not apply when otherwise provided for in the articles of incorporation.
(表決権のない場合)
(Case Where Members Have No Voting Right)
第十四条の八 特定非営利活動法人と特定の社員との関係について議決をする場合には、その社員は、表決権を有しない。
Article 14-8 In the case where any resolution is made with respect to the relationship between a corporation engaging in specified non-profit activities and its specific member, that member has no voting right.
(社員総会の決議の省略)
(Omission of Resolution of General Meeting of Members)
第十四条の九 理事又は社員が社員総会の目的である事項について提案をした場合において、当該提案につき社員の全員が書面又は電磁的記録(電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものとして内閣府令で定めるものをいう。)により同意の意思表示をしたときは、当該提案を可決する旨の社員総会の決議があったものとみなす。
Article 14-9 (1) In the case where any director or member has made a proposal regarding the subject of the general meeting of members and when all members have manifested their consent to the proposal in writing or by way of an electromagnetic record (meaning a record made in an electronic form, a magnetic form, or any other form not recognizable to human perception and which is used in information processing by computers as specified by Cabinet Office Order), it is deemed that a resolution to affirm the proposal has been made at the general meeting of members.
2 前項の規定により社員総会の目的である事項の全てについての提案を可決する旨の社員総会の決議があったものとみなされた場合には、その時に当該社員総会が終結したものとみなす。
(2) In the case where it is deemed under the preceding paragraph that a resolution to affirm the subject of the meeting in whole has been made at the general meeting of members, the general meeting of members is deemed to have concluded at that time.
(役員の定数)
(Fixed Number of Officers)
第十五条 特定非営利活動法人には、役員として、理事三人以上及び監事一人以上を置かなければならない。
Article 15 A corporation engaging in specified non-profit activities must have three or more directors and one or more auditors as its officers.
(理事の代表権)
(Directors' Authority of Representation)
第十六条 理事は、すべて特定非営利活動法人の業務について、特定非営利活動法人を代表する。ただし、定款をもって、その代表権を制限することができる。
Article 16 With respect to all of the operations of a corporation engaging in specified non-profit activities, the directors represent the relevant corporation; provided, however, that their authority of representation may be restricted by the articles of incorporation.
(業務の執行)
(Execution of Operations)
第十七条 特定非営利活動法人の業務は、定款に特別の定めのないときは、理事の過半数をもって決する。
Article 17 Operations of a corporation engaging in specified non-profit activities are to be decided by a majority vote of its directors, unless otherwise provided for in the articles of incorporation.
(理事の代理行為の委任)
(Delegation of Directors' Authority)
第十七条の二 理事は、定款又は社員総会の決議によって禁止されていないときに限り、特定の行為の代理を他人に委任することができる。
Article 17-2 The directors may delegate their authority for specific acts to another person only when the delegation is not prohibited in the articles of incorporation or by a resolution of the general meeting of members.
(仮理事)
(Provisional Directors)
第十七条の三 理事が欠けた場合において、業務が遅滞することにより損害を生ずるおそれがあるときは、所轄庁は、利害関係人の請求により又は職権で、仮理事を選任しなければならない。
Article 17-3 In the case where there is a vacancy among the directors and damage is likely to occur due to a delay in operations, the competent authority must appoint a provisional director, upon request from an interested person or by its authority.
(利益相反行為)
(Acts in Conflict of Interest)
第十七条の四 特定非営利活動法人と理事との利益が相反する事項については、理事は、代表権を有しない。この場合においては、所轄庁は、利害関係人の請求により又は職権で、特別代理人を選任しなければならない。
Article 17-4 With regard to a matter that involves a conflict of interest between a corporation engaging in specified non-profit activities and any of its directors, that director has no authority of representation. In this case, the competent authority must appoint a special agent, upon request from an interested person or by its authority.
(監事の職務)
(Duties of Auditors)
第十八条 監事は、次に掲げる職務を行う。
Article 18 An auditor performs the following duties:
一 理事の業務執行の状況を監査すること。
(i) to inspect the directors' execution of operations;
二 特定非営利活動法人の財産の状況を監査すること。
(ii) to audit the status of the assets of the corporation engaging in specified non-profit activities;
三 前二号の規定による監査の結果、特定非営利活動法人の業務又は財産に関し不正の行為又は法令若しくは定款に違反する重大な事実があることを発見した場合には、これを社員総会又は所轄庁に報告すること。
(iii) in the case where the inspection or audit under the preceding two items has revealed any misconduct or material facts in violation of laws and regulations or the articles of incorporation in connection with the operations or assets of the corporation engaging in specified non-profit activities, to report the misconduct or material facts to the general meeting of members or the competent authority;
四 前号の報告をするために必要がある場合には、社員総会を招集すること。
(iv) to convene the general meeting of members when necessary for making a report as set forth in the preceding item;
五 理事の業務執行の状況又は特定非営利活動法人の財産の状況について、理事に意見を述べること。
(v) to state opinions to the directors regarding the directors' execution of operations or the status of the assets of the corporation engaging in specified non-profit activities.
(監事の兼職禁止)
(Prohibition against Auditors Concurrently Holding Other Positions)
第十九条 監事は、理事又は特定非営利活動法人の職員を兼ねてはならない。
Article 19 An auditor may not concurrently hold the position of director or member of the corporation engaging in specified non-profit activities.
(役員の欠格事由)
(Grounds for Disqualification of Officers)
第二十条 次の各号のいずれかに該当する者は、特定非営利活動法人の役員になることができない。
Article 20 A person who falls under any of the following items may not be an officer of a corporation engaging in specified non-profit activities:
一 成年被後見人又は被保佐人
(i) an adult ward or a person under curatorship;
二 破産者で復権を得ないもの
(ii) a bankrupt person whose rights have yet to be restored;
三 禁錮以上の刑に処せられ、その執行を終わった日又はその執行を受けることがなくなった日から二年を経過しない者
(iii) a person who has been sentenced to imprisonment without work or heavier punishment, and for whom two years have not passed since the day on which the person finished serving the sentence or ceased to be subject to its enforcement;
四 この法律若しくは暴力団員による不当な行為の防止等に関する法律の規定(同法第三十二条の三第七項及び第三十二条の十一第一項の規定を除く。第四十七条第一号ハにおいて同じ。)に違反したことにより、又は刑法(明治四十年法律第四十五号)第二百四条、第二百六条、第二百八条、第二百八条の二、第二百二十二条若しくは第二百四十七条の罪若しくは暴力行為等処罰に関する法律(大正十五年法律第六十号)の罪を犯したことにより、罰金の刑に処せられ、その執行を終わった日又はその執行を受けることがなくなった日から二年を経過しない者
(iv) a person who has been sentenced to the punishment of a fine as a result of having violated the provisions of this Act or the Act on Prevention of Unjust Acts by Organized Crime Group Members (excluding the provisions of Article 32-3, paragraph (7) and Article 32-11, paragraph (1) of the same Act; the same applies in Article 47, item (i), (c)) or committed a crime set forth in Article 204, 206, 208, 208-2, 222, or 247 of the Penal Code (Act No. 45 of 1907) or a crime under the Act on Punishment of Physical Violence and Others (Act No. 60 of 1926), and for whom two years have not passed since the day on which the person finished serving the sentence or ceased to be subject to its enforcement;
五 暴力団の構成員等
(v) an organized crime group member, etc.;
六 第四十三条の規定により設立の認証を取り消された特定非営利活動法人の解散当時の役員で、設立の認証を取り消された日から二年を経過しない者
(vi) a person who was an officer of a corporation engaging in specified non-profit activities whose certification of incorporation had been rescinded under Article 43, as of the time of its dissolution, and for whom two years have not passed since the day on which the certification of incorporation was rescinded.
(役員の親族等の排除)
(Exclusion of Officers' Relatives, etc.)
第二十一条 役員のうちには、それぞれの役員について、その配偶者若しくは三親等以内の親族が一人を超えて含まれ、又は当該役員並びにその配偶者及び三親等以内の親族が役員の総数の三分の一を超えて含まれることになってはならない。
Article 21 The spouse or more than one relative within the third degree of kinship of each officer must not be included in the officers, or the number of a single officer, his/her spouse, and his/her relative within the third degree of kinship must not exceed one-third of the total number of officers.
(役員の欠員補充)
(Filling of Officer Vacancy)
第二十二条 理事又は監事のうち、その定数の三分の一を超える者が欠けたときは、遅滞なくこれを補充しなければならない。
Article 22 Vacant positions must be filled without delay when the positions of more than one third of the fixed number of directors or auditors have become vacant.
(役員の変更等の届出)
(Report of Changes in Officers, etc.)
第二十三条 特定非営利活動法人は、その役員の氏名又は住所若しくは居所に変更があったときは、遅滞なく、変更後の役員名簿を添えて、その旨を所轄庁に届け出なければならない。
Article 23 (1) When there has been any change in the name or address or residence of any officer, a corporation engaging in specified non-profit activities must report that fact to the competent authority by also submitting the list of officers after the change, without delay.
2 特定非営利活動法人は、役員が新たに就任した場合(任期満了と同時に再任された場合を除く。)において前項の届出をするときは、当該役員に係る第十条第一項第二号ロ及びハに掲げる書類を所轄庁に提出しなければならない。
(2) In the case where any officer has newly taken office (excluding the case where an officer has been reappointed simultaneously upon expiration of term of office) and when a corporation engaging in specified non-profit activities makes a report as set forth in the preceding paragraph, it must submit the documents set forth in Article 10, paragraph (1), item (ii), (b) and (c) with regard to that officer to the competent authority.
(役員の任期)
(Officers' Term of Office)
第二十四条 役員の任期は、二年以内において定款で定める期間とする。ただし、再任を妨げない。
Article 24 (1) The term of office of an officer is to be the period not exceeding two years as specified in the articles of incorporation; provided, however, that this does not preclude re-appointment.
2 前項の規定にかかわらず、定款で役員を社員総会で選任することとしている特定非営利活動法人にあっては、定款により、後任の役員が選任されていない場合に限り、同項の規定により定款で定められた任期の末日後最初の社員総会が終結するまでその任期を伸長することができる。
(2) Notwithstanding the provisions of the preceding paragraph, for a corporation engaging in specified non-profit activities whose officers are to be selected at the general meeting of members as provided for in the articles of incorporation, only in the case where a successor has not been selected, the term of office of the relevant officer may be extended by the articles of incorporation up to the conclusion of the first general meeting of members convened after the final day of the term of office as specified in the articles of incorporation under that paragraph.
(定款の変更)
(Changes to the Articles of Incorporation)
第二十五条 定款の変更は、定款で定めるところにより、社員総会の議決を経なければならない。
Article 25 (1) A change to the articles of incorporation requires a resolution of the general meeting of members as provided for in the articles of incorporation.
2 前項の議決は、社員総数の二分の一以上が出席し、その出席者の四分の三以上の多数をもってしなければならない。ただし、定款に特別の定めがあるときは、この限りでない。
(2) The resolution set forth in the preceding paragraph must be made by at least a three-quarters majority vote of the attendees at a meeting attended by at least half of the members; provided, however, that this does not apply when otherwise provided for in the articles of incorporation.
3 定款の変更(第十一条第一項第一号から第三号まで、第四号(所轄庁の変更を伴うものに限る。)、第五号、第六号(役員の定数に係るものを除く。)、第七号、第十一号、第十二号(残余財産の帰属すべき者に係るものに限る。)又は第十三号に掲げる事項に係る変更を含むものに限る。)は、所轄庁の認証を受けなければ、その効力を生じない。
(3) A change to the articles of incorporation (limited to a change including that pertaining to the matters set forth in Article 11, paragraph (1), items (i) to (iii), item (iv) (limited to the matters accompanying a change in the competent authority), item (v), item (vi) (excluding the matters pertaining to the fixed number of officers), item (vii), item (xi), item (xii) (limited to the matters pertaining to the persons in whom residual assets are to be vested) or item (xiii)) does not take effect unless certified by the competent authority.
4 特定非営利活動法人は、前項の認証を受けようとするときは、都道府県又は指定都市の条例で定めるところにより、当該定款の変更を議決した社員総会の議事録の謄本及び変更後の定款を添付した申請書を、所轄庁に提出しなければならない。この場合において、当該定款の変更が第十一条第一項第三号又は第十一号に掲げる事項に係る変更を含むものであるときは、当該定款の変更の日の属する事業年度及び翌事業年度の事業計画書及び活動予算書を併せて添付しなければならない。
(4) When a corporation engaging in specified non-profit activities intends to obtain the certification set forth in the preceding paragraph, it must submit a written application to the competent authority, together with a transcript of the minutes of the general meeting of members at which the change to the articles of incorporation was resolved and the articles of incorporation after the change, as provided for by ordinance of the relevant prefecture or designated city. In this case, when the change to the articles of incorporation includes a change pertaining to the matters set forth in Article 11, paragraph (1), item (iii) or (xi), the corporation must also attach business plans and budget statements for the business year that contains the day on which the change to the articles of incorporation was made and the next business year.
5 第十条第二項及び第三項並びに第十二条の規定は、第三項の認証について準用する。
(5) The provisions of Article 10, paragraphs (2) and (3) and Article 12 apply mutatis mutandis to the certification set forth in paragraph (3).
6 特定非営利活動法人は、定款の変更(第三項の規定により所轄庁の認証を受けなければならない事項に係るものを除く。)をしたときは、都道府県又は指定都市の条例で定めるところにより、遅滞なく、当該定款の変更を議決した社員総会の議事録の謄本及び変更後の定款を添えて、その旨を所轄庁に届け出なければならない。
(6) When a corporation engaging in specified non-profit activities has made a change to the articles of incorporation (excluding a change pertaining to the matters for which certification of the competent authority must be obtained under paragraph (3)), it must report that fact to the competent authority by also submitting a transcript of the minutes of the general meeting of members at which the change to the articles of incorporation was resolved and the articles of incorporation after the change, without delay, as provided for by ordinance of the relevant prefecture or designated city.
7 特定非営利活動法人は、定款の変更に係る登記をしたときは、遅滞なく、当該登記をしたことを証する登記事項証明書を所轄庁に提出しなければならない。
(7) When a corporation engaging in specified non-profit activities has registered a change to the articles of incorporation, it must submit a certificate of registered information proving the registration to the competent authority without delay.
第二十六条 所轄庁の変更を伴う定款の変更に係る前条第四項の申請書は、変更前の所轄庁を経由して変更後の所轄庁に提出するものとする。
Article 26 (1) A written application set forth in paragraph (4) of the preceding Article for a change to the articles of incorporation accompanying a change in the competent authority is to be submitted to the competent authority after the change via the competent authority before the change.
2 前項の場合においては、前条第四項の添付書類のほか、第十条第一項第二号イ及び第四号に掲げる書類並びに直近の第二十八条第一項に規定する事業報告書等(設立後当該書類が作成されるまでの間は第十条第一項第七号の事業計画書、同項第八号の活動予算書及び第十四条の財産目録、合併後当該書類が作成されるまでの間は第三十四条第五項において準用する第十条第一項第七号の事業計画書、第三十四条第五項において準用する第十条第一項第八号の活動予算書及び第三十五条第一項の財産目録)を申請書に添付しなければならない。
(2) In the case referred to in the preceding paragraph, a written application must be submitted together with the documents set forth in Article 10, paragraph (1), item (ii), (a) and item (iv), the most recent business reports, etc. prescribed in Article 28, paragraph (1) (for the period until these documents are prepared after the incorporation, the business plans set forth in Article 10, paragraph (1), item (vii), budget statements set forth in item (viii) of that paragraph, and inventory of assets set forth in Article 14, and for the period until these documents are prepared after a merger, the business plans set forth in Article 10, paragraph (1), item (vii) as applied mutatis mutandis pursuant to Article 34, paragraph (5), budget statements set forth in Article 10, paragraph (1), item (viii) as applied mutatis mutandis pursuant to Article 34, paragraph (5), and inventory of assets set forth in Article 35, paragraph (1)), in addition to the documents to be attached as set forth in paragraph (4) of the preceding Article.
3 第一項の場合において、当該定款の変更を認証したときは、所轄庁は、内閣府令で定めるところにより、遅滞なく、変更前の所轄庁から事務の引継ぎを受けなければならない。
(3) In the case referred to in paragraph (1), when the competent authority has certified the change to the articles of incorporation, the competent authority must succeed to the relevant affairs from the competent authority before the change without delay, as provided for by Cabinet Office Order.
(会計の原則)
(Accounting Principles)
第二十七条 特定非営利活動法人の会計は、この法律に定めるもののほか、次に掲げる原則に従って、行わなければならない。
Article 27 The accounting of a corporation engaging in specified non-profit activities must be done in accordance with what is provided for in this Act and the following principles:
一 削除
(i) deleted;
二 会計簿は、正規の簿記の原則に従って正しく記帳すること。
(ii) account books should be recorded correctly in accordance with the principle of orderly bookkeeping;
三 計算書類(活動計算書及び貸借対照表をいう。次条第一項において同じ。)及び財産目録は、会計簿に基づいて活動に係る事業の実績及び財政状態に関する真実な内容を明瞭に表示したものとすること。
(iii) financial statements (meaning activity statements and balance sheets; the same applies in paragraph (1) of the following Article) and an inventory of assets should clearly present true information concerning the business performance and financial position based on the account books;
四 採用する会計処理の基準及び手続については、毎事業年度継続して適用し、みだりにこれを変更しないこと。
(iv) adopted accounting standards and procedures should be continuously applied in each business year and should not be changed without due cause.
(事業報告書等の備置き等及び閲覧)
(Retention, etc. and Inspection of Business Reports, etc.)
第二十八条 特定非営利活動法人は、毎事業年度初めの三月以内に、都道府県又は指定都市の条例で定めるところにより、前事業年度の事業報告書、計算書類及び財産目録並びに年間役員名簿(前事業年度において役員であったことがある者全員の氏名及び住所又は居所並びにこれらの者についての前事業年度における報酬の有無を記載した名簿をいう。)並びに前事業年度の末日における社員のうち十人以上の者の氏名(法人にあっては、その名称及び代表者の氏名)及び住所又は居所を記載した書面(以下「事業報告書等」という。)を作成し、これらを、その作成の日から起算して五年が経過した日を含む事業年度の末日までの間、その事務所に備え置かなければならない。
Article 28 (1) A corporation engaging in specified non-profit activities must prepare business reports, financial statements, and inventory of assets for the previous business year, as well as an annual list of officers (meaning a list that contains such information as the names and addresses or residences of all persons who have served as an officer in the previous business year and whether they have received remuneration or not in the previous business year), and a document containing the names of ten or more people out of its members as of the final day of the previous business year (in the case of a juridical person, its name and the name of its representative), and their addresses or residences (hereinafter referred to as "business reports, etc.") within the first three months of each business year, as provided for by ordinance of the relevant prefecture or designated city, and must retain them at its office for the period up to the final day of the business year that contains the day on which five years have passed since the date of preparation thereof.
2 特定非営利活動法人は、都道府県又は指定都市の条例で定めるところにより、役員名簿及び定款等(定款並びにその認証及び登記に関する書類の写しをいう。以下同じ。)を、その事務所に備え置かなければならない。
(2) A corporation engaging in specified non-profit activities must retain a list of officers and the articles of incorporation, etc. (meaning the articles of incorporation and copies of documents relating to the certification and registration thereof; the same applies hereinafter) at its office, as provided for by ordinance of the relevant prefecture or designated city.
3 特定非営利活動法人は、その社員その他の利害関係人から次に掲げる書類の閲覧の請求があった場合には、正当な理由がある場合を除いて、これを閲覧させなければならない。
(3) When a corporation engaging in specified non-profit activities has received a request for the inspection of any of the following documents from its member or any other interested person, it must make those documents available for inspection except for the case where there are justifiable grounds for not doing so:
一 事業報告書等(設立後当該書類が作成されるまでの間は第十条第一項第七号の事業計画書、同項第八号の活動予算書及び第十四条の財産目録、合併後当該書類が作成されるまでの間は第三十四条第五項において準用する第十条第一項第七号の事業計画書、第三十四条第五項において準用する第十条第一項第八号の活動予算書及び第三十五条第一項の財産目録。第三十条及び第四十五条第一項第五号イにおいて同じ。)
(i) business reports, etc. (for the period until the documents are prepared after the incorporation, the business plans set forth in Article 10, paragraph (1), item (vii), budget statements set forth in item (viii) of that paragraph, and inventory of assets set forth in Article 14, and for the period until the documents are prepared after a merger, the business plans set forth in Article 10, paragraph (1), item (vii) as applied mutatis mutandis pursuant to Article 34, paragraph (5), budget statements set forth in Article 10, paragraph (1), item (viii) as applied mutatis mutandis pursuant to Article 34, paragraph (5), and inventory of assets set forth in Article 35, paragraph (1); the same applies in Article 30 and Article 45, paragraph (1), item (v), (a));
二 役員名簿
(ii) a list of officers;
三 定款等
(iii) the articles of incorporation, etc.
(貸借対照表の公告)
(Public Notice of Balance Sheets)
第二十八条の二 特定非営利活動法人は、内閣府令で定めるところにより、前条第一項の規定による前事業年度の貸借対照表の作成後遅滞なく、次に掲げる方法のうち定款で定める方法によりこれを公告しなければならない。
Article 28-2 (1) A corporation engaging in specified non-profit activities must give a public notice of a balance sheet for the previous business year by the means specified in the articles of incorporation out of the following means, without delay, after preparing it under paragraph (1) of the preceding Article, as provided for by Cabinet Office Order:
一 官報に掲載する方法
(i) publication in an official gazette;
二 時事に関する事項を掲載する日刊新聞紙に掲載する方法
(ii) publication in a daily newspaper that publishes matters on current events;
三 電子公告(電磁的方法により不特定多数の者が公告すべき内容である情報の提供を受けることができる状態に置く措置であって内閣府令で定めるものをとる公告の方法をいう。以下この条において同じ。)
(iii) electronic public notice (meaning the means of giving a public notice by way of taking measures, as specified by Cabinet Office Order, for placing by electronic or magnetic means the information to be publicly notified in a manner that many and unspecified persons can receive it; hereinafter the same applies in this Article);
四 前三号に掲げるもののほか、不特定多数の者が公告すべき内容である情報を認識することができる状態に置く措置として内閣府令で定める方法
(iv) beyond what is set forth in the preceding three items, the means specified by Cabinet Office Order as measures for placing the information to be publicly notified in a manner that many and unspecified persons can recognize it.
2 前項の規定にかかわらず、同項に規定する貸借対照表の公告の方法として同項第一号又は第二号に掲げる方法を定款で定める特定非営利活動法人は、当該貸借対照表の要旨を公告することで足りる。
(2) Notwithstanding the provisions of the preceding paragraph, for a corporation engaging in specified non-profit activities that specifies, in the articles of incorporation, either of the means set forth in item (i) or (ii) of that paragraph as the means of giving a public notice of a balance sheet as prescribed in that paragraph, it is sufficient to give a public notice of the outline of the balance sheet.
3 特定非営利活動法人が第一項第三号に掲げる方法を同項に規定する貸借対照表の公告の方法とする旨を定款で定める場合には、事故その他やむを得ない事由によって電子公告による公告をすることができない場合の当該公告の方法として、同項第一号又は第二号に掲げる方法のいずれかを定めることができる。
(3) In the case where a corporation engaging in specified non-profit activities specifies, in the articles of incorporation, the means set forth in paragraph (1), item (iii) as the means of giving a public notice of a balance sheet as prescribed in that paragraph, the corporation may specify either of the means set forth in item (i) or (ii) of that paragraph as the means of giving a public notice in the case where an electronic public notice is not available due to an accident or other unavoidable grounds.
4 特定非営利活動法人が第一項の規定により電子公告による公告をする場合には、前条第一項の規定による前事業年度の貸借対照表の作成の日から起算して五年が経過した日を含む事業年度の末日までの間、継続して当該公告をしなければならない。
(4) In the case where a corporation engaging in specified non-profit activities gives a public notice in the form of an electronic public notice under paragraph (1), the corporation must continuously employ the relevant means for the period up to the final day of the business year that contains the day on which five years have passed since the day on which it prepared the balance sheet for the previous business year under paragraph (1) of the preceding Article.
5 前項の規定にかかわらず、同項の規定により電子公告による公告をしなければならない期間(第二号において「公告期間」という。)中公告の中断(不特定多数の者が提供を受けることができる状態に置かれた情報がその状態に置かれないこととなったこと又はその情報がその状態に置かれた後改変されたことをいう。以下この項において同じ。)が生じた場合において、次のいずれにも該当するときは、その公告の中断は、当該電子公告による公告の効力に影響を及ぼさない。
(5) Notwithstanding the provisions of the preceding paragraph, in the case where a public notice is interrupted (meaning the situation wherein the information placed in a manner that many and unspecified persons can receive it has ceased to be placed in that manner or the information has been altered after being placed in that manner; hereinafter the same applies in this paragraph) amid the period during which a public notice in the form of an electronic public notice must be continued under the preceding paragraph (referred to as the "public notice period" in item (ii)) and when falling under all of the following items, the interruption of the public notice does not affect the effect of the relevant public notice in the form of an electronic public notice:
一 公告の中断が生ずることにつき特定非営利活動法人が善意でかつ重大な過失がないこと又は特定非営利活動法人に正当な事由があること。
(i) the corporation engaging in specified non-profit activities is in good faith and without gross negligence or has justifiable grounds with regard to the occurrence of the interruption of the public notice;
二 公告の中断が生じた時間の合計が公告期間の十分の一を超えないこと。
(ii) the total time of the interruption of the public notice does not exceed one-tenth of the public notice period;
三 特定非営利活動法人が公告の中断が生じたことを知った後速やかにその旨、公告の中断が生じた時間及び公告の中断の内容を当該電子公告による公告に付して公告したこと。
(iii) after noticing the interruption of the public notice, the corporation engaging in specified non-profit activities has promptly given a public notice in the form of an electronic public notice by attaching that fact and the time and the content of the interruption.
(事業報告書等の提出)
(Submission of Business Reports, etc.)
第二十九条 特定非営利活動法人は、都道府県又は指定都市の条例で定めるところにより、毎事業年度一回、事業報告書等を所轄庁に提出しなければならない。
Article 29 A corporation engaging in specified non-profit activities must submit business reports, etc. to the competent authority once every business year, as provided for by ordinance of the relevant prefecture or designated city.
(事業報告書等の公開)
(Disclosure of Business Reports, etc.)
第三十条 所轄庁は、特定非営利活動法人から提出を受けた事業報告書等(過去五年間に提出を受けたものに限る。)、役員名簿又は定款等について閲覧又は謄写の請求があったときは、都道府県又は指定都市の条例で定めるところにより、これを閲覧させ、又は謄写させなければならない。
Article 30 When the competent authority has received a request for the inspection or copying of business reports, etc. (limited to those submitted in the last five years), lists of officers, or the articles of incorporation, etc. submitted by a corporation engaging in specified non-profit activities, the competent authority must make them available for inspection or copying, as provided for by ordinance of the relevant prefecture or designated city.
第四節 解散及び合併
Section 4 Dissolution and Merger
(解散事由)
(Grounds for Dissolution)
第三十一条 特定非営利活動法人は、次に掲げる事由によって解散する。
Article 31 (1) A corporation engaging in specified non-profit activities dissolves on the following grounds:
一 社員総会の決議
(i) a resolution of the general meeting of members;
二 定款で定めた解散事由の発生
(ii) the occurrence of any grounds for dissolution specified in the articles of incorporation;
三 目的とする特定非営利活動に係る事業の成功の不能
(iii) the impossibility of successfully conducting the business pertaining to the specified non-profit activities for achieving the purposes;
四 社員の欠亡
(iv) a lack of members;
五 合併
(v) a merger;
六 破産手続開始の決定
(vi) an order commencing bankruptcy proceedings;
七 第四十三条の規定による設立の認証の取消し
(vii) the rescission of the certification of incorporation under Article 43.
2 前項第三号に掲げる事由による解散は、所轄庁の認定がなければ、その効力を生じない。
(2) Dissolution on the grounds set forth in item (iii) of the preceding paragraph does not take effect unless approved by the competent authority.
3 特定非営利活動法人は、前項の認定を受けようとするときは、第一項第三号に掲げる事由を証する書面を、所轄庁に提出しなければならない。
(3) When a corporation engaging in specified non-profit activities intends to obtain the approval set forth in the preceding paragraph, it must submit a document proving the grounds set forth in paragraph (1), item (iii) to the competent authority.
4 清算人は、第一項第一号、第二号、第四号又は第六号に掲げる事由によって解散した場合には、遅滞なくその旨を所轄庁に届け出なければならない。
(4) In the case of dissolution on the grounds set forth in paragraph (1), item (i), (ii), (iv), or (vi), the liquidators must report that fact to the competent authority without delay.
(解散の決議)
(Resolution on Dissolution)
第三十一条の二 特定非営利活動法人は、総社員の四分の三以上の賛成がなければ、解散の決議をすることができない。ただし、定款に別段の定めがあるときは、この限りでない。
Article 31-2 A corporation engaging in specified non-profit activities may not adopt a resolution on dissolution without the affirmative votes of at least three-quarters of all members; provided, however, that this does not apply when otherwise provided for in the articles of incorporation.
(特定非営利活動法人についての破産手続の開始)
(Commencement of Bankruptcy Proceedings for Corporations Engaging in Specified Non-profit Activities)
第三十一条の三 特定非営利活動法人がその債務につきその財産をもって完済することができなくなった場合には、裁判所は、理事若しくは債権者の申立てにより又は職権で、破産手続開始の決定をする。
Article 31-3 (1) In the case where a corporation engaging in specified non-profit activities becomes unable to pay its debts in full out of its assets, the court issues an order commencing bankruptcy proceedings upon petition of the directors or creditors or by its authority.
2 前項に規定する場合には、理事は、直ちに破産手続開始の申立てをしなければならない。
(2) In the case prescribed in the preceding paragraph, the directors must file a petition for the commencement of bankruptcy proceedings immediately.
(清算中の特定非営利活動法人の能力)
(Capacity of Corporations Engaging in Specified Non-profit Activities under Liquidation)
第三十一条の四 解散した特定非営利活動法人は、清算の目的の範囲内において、その清算の結了に至るまではなお存続するものとみなす。
Article 31-4 A dissolved corporation engaging in specified non-profit activities is deemed to remain in existence until the liquidation is completed, to the extent of the purpose of liquidation.
(清算人)
(Liquidators)
第三十一条の五 特定非営利活動法人が解散したときは、破産手続開始の決定による解散の場合を除き、理事がその清算人となる。ただし、定款に別段の定めがあるとき、又は社員総会において理事以外の者を選任したときは、この限りでない。
Article 31-5 When a corporation engaging in specified non-profit activities has dissolved, the directors become liquidators, except for the case of dissolution effected pursuant to an order commencing bankruptcy proceedings; provided, however, that this does not apply when otherwise provided for in the articles of incorporation or when any person other than the directors has been appointed at the general meeting of members.
(裁判所による清算人の選任)
(Appointment of Liquidators by the Court)
第三十一条の六 前条の規定により清算人となる者がないとき、又は清算人が欠けたため損害を生ずるおそれがあるときは、裁判所は、利害関係人若しくは検察官の請求により又は職権で、清算人を選任することができる。
Article 31-6 When there is no liquidator pursuant to the provisions of the preceding Article, or when any damage is likely to occur due to a vacancy in the office of the liquidator, the court may appoint a liquidator upon request from an interested person or a public prosecutor or by its authority.
(清算人の解任)
(Dismissal of Liquidators)
第三十一条の七 重要な事由があるときは、裁判所は、利害関係人若しくは検察官の請求により又は職権で、清算人を解任することができる。
Article 31-7 When any material grounds exist, the court may dismiss a liquidator upon request from an interested person or a public prosecutor or by its authority.
(清算人の届出)
(Report by Liquidators)
第三十一条の八 清算中に就任した清算人は、その氏名及び住所を所轄庁に届け出なければならない。
Article 31-8 A liquidator who has assumed office during the course of the liquidation must report his/her name and address to the competent authority.
(清算人の職務及び権限)
(Duties and Authority of Liquidators)
第三十一条の九 清算人の職務は、次のとおりとする。
Article 31-9 (1) Duties of a liquidator are as follows:
一 現務の結了
(i) conclusion of outstanding operations;
二 債権の取立て及び債務の弁済
(ii) collection of claims and performance of obligations;
三 残余財産の引渡し
(iii) delivery of residual assets.
2 清算人は、前項各号に掲げる職務を行うために必要な一切の行為をすることができる。
(2) A liquidator may perform any and all acts necessary to perform the duties set forth in the items of the preceding paragraph.
(債権の申出の催告等)
(Request for Filing Claims, etc.)
第三十一条の十 清算人は、特定非営利活動法人が第三十一条第一項各号に掲げる事由によって解散した後、遅滞なく、公告をもって、債権者に対し、一定の期間内にその債権の申出をすべき旨の催告をしなければならない。この場合において、その期間は、二月を下ることができない。
Article 31-10 (1) After a corporation engaging in specified non-profit activities has dissolved due to any grounds set forth in the items of Article 31, paragraph (1), the liquidators must give a notice without delay to request the creditors to file their claims within a certain period of time. In this case, the period must not be less than two months.
2 前項の公告には、債権者がその期間内に申出をしないときは清算から除斥されるべき旨を付記しなければならない。ただし、清算人は、判明している債権者を除斥することができない。
(2) The public notice set forth in the preceding paragraph must carry a supplementary note to the effect that if any creditor fails to file his/her claims within the prescribed period, the creditor will be excluded from the liquidation process; provided, however, that the liquidators may not exclude any known creditor.
3 清算人は、判明している債権者には、各別にその申出の催告をしなければならない。
(3) The liquidators must request each known creditor to file his/her claims individually.
4 第一項の公告は、官報に掲載してする。
(4) The public notice set forth in paragraph (1) is to be given by placing it in the official gazette.
(期間経過後の債権の申出)
(Filing of Claims after Expiration of the Prescribed Period)
第三十一条の十一 前条第一項の期間の経過後に申出をした債権者は、特定非営利活動法人の債務が完済された後まだ権利の帰属すべき者に引き渡されていない財産に対してのみ、請求をすることができる。
Article 31-11 A creditor who has filed his/her claims after the expiration of the period set forth in paragraph (1) of the preceding Article is entitled to make his/her claims only against the assets that remain undelivered to persons in whom the rights are to be vested after all debts of the corporation engaging in specified non-profit activities have been paid in full.
(清算中の特定非営利活動法人についての破産手続の開始)
(Commencement of Bankruptcy Proceedings for Corporations Engaging in Specified Non-profit Activities under Liquidation)
第三十一条の十二 清算中に特定非営利活動法人の財産がその債務を完済するのに足りないことが明らかになったときは、清算人は、直ちに破産手続開始の申立てをし、その旨を公告しなければならない。
Article 31-12 (1) When it has become apparent in the course of the liquidation that the assets of the corporation engaging in specified non-profit activities are not sufficient to pay its debts in full, the liquidators must immediately file a petition for the commencement of bankruptcy proceedings and give a public notice to that effect.
2 清算人は、清算中の特定非営利活動法人が破産手続開始の決定を受けた場合において、破産管財人にその事務を引き継いだときは、その任務を終了したものとする。
(2) In the case where the corporation engaging in specified non-profit activities under liquidation has become subject to an order commencing bankruptcy proceedings, and when the liquidators have handed over the affairs of the relevant proceedings to a bankruptcy trustee, the liquidators are deemed to have completed their duties.
3 前項に規定する場合において、清算中の特定非営利活動法人が既に債権者に支払い、又は権利の帰属すべき者に引き渡したものがあるときは、破産管財人は、これを取り戻すことができる。
(3) In the case prescribed in the preceding paragraph, when the corporation engaging in specified non-profit activities under liquidation has already paid any money to the creditors, or has delivered any assets to persons in whom the rights are to be vested, the bankruptcy trustee may retrieve the money or assets.
4 第一項の規定による公告は、官報に掲載してする。
(4) The public notice under paragraph (1) is to be given by placing it in the official gazette.
(残余財産の帰属)
(Ownership of Residual Assets)
第三十二条 解散した特定非営利活動法人の残余財産は、合併及び破産手続開始の決定による解散の場合を除き、所轄庁に対する清算結了の届出の時において、定款で定めるところにより、その帰属すべき者に帰属する。
Article 32 (1) Except for the case of dissolution due to a merger and effected pursuant to an order commencing bankruptcy proceedings, residual assets of the dissolved corporation engaging in specified non-profit activities become vested in persons in whom they are to be vested as provided for in the articles of incorporation, as of the time of making a report of the completion of liquidation to the competent authority.
2 定款に残余財産の帰属すべき者に関する規定がないときは、清算人は、所轄庁の認証を得て、その財産を国又は地方公共団体に譲渡することができる。
(2) When the articles of incorporation do not contain provisions concerning persons in whom residual assets are to be vested, the liquidators may transfer the assets to the national or local government by obtaining certification of the competent authority.
3 前二項の規定により処分されない財産は、国庫に帰属する。
(3) Assets that are not disposed of under the preceding two paragraphs are vested in the national treasury.
(裁判所による監督)
(Supervision by the Court)
第三十二条の二 特定非営利活動法人の解散及び清算は、裁判所の監督に属する。
Article 32-2 (1) Dissolution and liquidation of a corporation engaging in specified non-profit activities is subject to the supervision of the court.
2 裁判所は、職権で、いつでも前項の監督に必要な検査をすることができる。
(2) The court may conduct an inspection necessary for the supervision set forth in the preceding paragraph at any time by its authority.
3 特定非営利活動法人の解散及び清算を監督する裁判所は、所轄庁に対し、意見を求め、又は調査を嘱託することができる。
(3) The court supervising dissolution and liquidation of a corporation engaging in specified non-profit activities may seek opinions of or commission an investigation to the competent authority.
4 所轄庁は、前項に規定する裁判所に対し、意見を述べることができる。
(4) The competent authority may state opinions to the court prescribed in the preceding paragraph.
(清算結了の届出)
(Report of Completion of Liquidation)
第三十二条の三 清算が結了したときは、清算人は、その旨を所轄庁に届け出なければならない。
Article 32-3 When liquidation has been completed, the liquidators must report that fact to the competent authority.
(解散及び清算の監督等に関する事件の管轄)
(Jurisdiction over Cases Concerning Supervision of Dissolution and Liquidation, etc.)
第三十二条の四 特定非営利活動法人の解散及び清算の監督並びに清算人に関する事件は、その主たる事務所の所在地を管轄する地方裁判所の管轄に属する。
Article 32-4 Cases concerning the supervision of dissolution and liquidation of a corporation engaging in specified non-profit activities and the liquidators are subject to the jurisdiction of the district court having jurisdiction over the location of the corporation's principal office.
(不服申立ての制限)
(Restriction on Appeals)
第三十二条の五 清算人の選任の裁判に対しては、不服を申し立てることができない。
Article 32-5 No appeal may be entered against any judicial decision on the appointment of liquidators.
(裁判所の選任する清算人の報酬)
(Remuneration for Court-Appointed Liquidators)
第三十二条の六 裁判所は、第三十一条の六の規定により清算人を選任した場合には、特定非営利活動法人が当該清算人に対して支払う報酬の額を定めることができる。この場合においては、裁判所は、当該清算人及び監事の陳述を聴かなければならない。
Article 32-6 In the case where the court has appointed a liquidator under Article 31-6, the court may determine the amount of remuneration that the corporation engaging in specified non-profit activities would pay to the liquidator. In this case, the court must hear statements from the liquidator and the auditors.
第三十二条の七 削除
Article 32-7 Deleted
(検査役の選任)
(Appointment of Inspectors)
第三十二条の八 裁判所は、特定非営利活動法人の解散及び清算の監督に必要な調査をさせるため、検査役を選任することができる。
Article 32-8 (1) The court may appoint an inspector in order to have him/her carry out investigations necessary for supervising dissolution and liquidation of a corporation engaging in specified non-profit activities.
2 第三十二条の五及び第三十二条の六の規定は、前項の規定により裁判所が検査役を選任した場合について準用する。この場合において、同条中「清算人及び監事」とあるのは、「特定非営利活動法人及び検査役」と読み替えるものとする。
(2) The provisions of Articles 32-5 and 32-6 apply mutatis mutandis to the case where the court has appointed an inspector under the preceding paragraph. In this case, the term "the liquidator and the auditors" in Article 32-6 is deemed to be replaced with "the corporation engaging in specified non-profit activities and the inspector".
(合併)
(Merger)
第三十三条 特定非営利活動法人は、他の特定非営利活動法人と合併することができる。
Article 33 A corporation engaging in specified non-profit activities may merge with other corporation(s) engaging in specified non-profit activities.
(合併手続)
(Merger Procedures)
第三十四条 特定非営利活動法人が合併するには、社員総会の議決を経なければならない。
Article 34 (1) A merger of corporations engaging in specified non-profit activities requires a resolution of the general meeting of members.
2 前項の議決は、社員総数の四分の三以上の多数をもってしなければならない。ただし、定款に特別の定めがあるときは、この限りでない。
(2) The resolution set forth in the preceding paragraph must be made by at least a three-quarters majority vote of all members; provided, however, that this does not apply when otherwise provided for in the articles of incorporation.
3 合併は、所轄庁の認証を受けなければ、その効力を生じない。
(3) A merger does not take effect unless certified by the competent authority.
4 特定非営利活動法人は、前項の認証を受けようとするときは、第一項の議決をした社員総会の議事録の謄本を添付した申請書を、所轄庁に提出しなければならない。
(4) When a corporation engaging in specified non-profit activities intends to obtain the certification set forth in the preceding paragraph, it must submit a written application to the competent authority, together with a transcript of the minutes of the general meeting of members at which the resolution set forth in paragraph (1) was made.
5 第十条及び第十二条の規定は、第三項の認証について準用する。
(5) The provisions of Articles 10 and 12 apply mutatis mutandis to the certification set forth in paragraph (3).
第三十五条 特定非営利活動法人は、前条第三項の認証があったときは、その認証の通知のあった日から二週間以内に、貸借対照表及び財産目録を作成し、次項の規定により債権者が異議を述べることができる期間が満了するまでの間、これをその事務所に備え置かなければならない。
Article 35 (1) When the certification under paragraph (3) of the preceding Article has been granted, the corporation engaging in specified non-profit activities must prepare a balance sheet and inventory of assets within two weeks from the date of receipt of a notice of the certification, and retain them in its principal office up to the expiration of the period during which creditors may state any objection under the following paragraph.
2 特定非営利活動法人は、前条第三項の認証があったときは、その認証の通知のあった日から二週間以内に、その債権者に対し、合併に異議があれば一定の期間内に述べるべきことを公告し、かつ、判明している債権者に対しては、各別にこれを催告しなければならない。この場合において、その期間は、二月を下回ってはならない。
(2) When the certification under paragraph (3) of the preceding Article has been granted, the corporation engaging in specified non-profit activities must give a public notice to its creditors within two weeks from the date of receipt of a notice of the certification, to the effect that they should state any objection they may have to the merger within a certain period of time, and must request each known creditor to state any objection individually. In this case, the period must not be less than two months.
第三十六条 債権者が前条第二項の期間内に異議を述べなかったときは、合併を承認したものとみなす。
Article 36 (1) When a creditor has failed to state his/her objection within the period set forth in paragraph (2) of the preceding Article, the creditor is deemed to have approved the merger.
2 債権者が異議を述べたときは、特定非営利活動法人は、これに弁済し、若しくは相当の担保を供し、又はその債権者に弁済を受けさせることを目的として信託会社若しくは信託業務を営む金融機関に相当の財産を信託しなければならない。ただし、合併をしてもその債権者を害するおそれがないときは、この限りでない。
(2) When a creditor has stated his/her objection, the corporation engaging in specified non-profit activities must make payment or provide equivalent security to the creditor, or entrust equivalent assets to a trust company or a financial institution engaged in trust business for the purpose of having the creditor receive payment; provided, however, that this does not apply when the merger is unlikely to be detrimental to the creditor.
第三十七条 合併により特定非営利活動法人を設立する場合においては、定款の作成その他特定非営利活動法人の設立に関する事務は、それぞれの特定非営利活動法人において選任した者が共同して行わなければならない。
Article 37 When a corporation engaging in specified non-profit activities is to be incorporated through a merger, the preparation of the articles of incorporation and other affairs concerning the incorporation of the corporation engaging in specified non-profit activities must be performed jointly by persons respectively appointed by merging corporations engaging in specified non-profit activities.
(合併の効果)
(Effect of Merger)
第三十八条 合併後存続する特定非営利活動法人又は合併によって設立した特定非営利活動法人は、合併によって消滅した特定非営利活動法人の一切の権利義務(当該特定非営利活動法人がその行う事業に関し行政庁の認可その他の処分に基づいて有する権利義務を含む。)を承継する。
Article 38 The corporation engaging in specified non-profit activities that continues to exist after a merger or has been incorporated through a merger succeeds to any and all rights and obligations of the corporations engaging in specified non-profit activities that has ceased to exist due to the merger (including the rights and obligations that the corporations engaging in specified non-profit activities had in relation to their businesses based on approval or other dispositions of an administrative agency).
(合併の時期等)
(Time of Merger, etc.)
第三十九条 特定非営利活動法人の合併は、合併後存続する特定非営利活動法人又は合併によって設立する特定非営利活動法人の主たる事務所の所在地において登記をすることによって、その効力を生ずる。
Article 39 (1) A merger of corporations engaging in specified non-profit activities becomes effective through its registration at the location of the principal office of the corporation engaging in specified non-profit activities that continues to exist after the merger or has been incorporated through the merger.
2 第十三条第二項及び第十四条の規定は前項の登記をした場合について、第十三条第三項の規定は前項の登記をしない場合について、それぞれ準用する。
(2) The provisions of Article 13, paragraph (2) and Article 14 apply mutatis mutandis to the case where the registration set forth in the preceding paragraph has been made and the provisions of Article 13, paragraph (3) apply mutatis mutandis to the case where the registration set forth in the preceding paragraph has not been made.
第四十条 削除
Article 40 Deleted
第五節 監督
Section 5 Supervision
(報告及び検査)
(Report and Inspection)
第四十一条 所轄庁は、特定非営利活動法人(認定特定非営利活動法人及び特例認定特定非営利活動法人を除く。以下この項及び次項において同じ。)が法令、法令に基づいてする行政庁の処分又は定款に違反する疑いがあると認められる相当な理由があるときは、当該特定非営利活動法人に対し、その業務若しくは財産の状況に関し報告をさせ、又はその職員に、当該特定非営利活動法人の事務所その他の施設に立ち入り、その業務若しくは財産の状況若しくは帳簿、書類その他の物件を検査させることができる。
Article 41 (1) When there are reasonable grounds to find that a corporation engaging in specified non-profit activities (excluding an approved corporation engaging in specified non-profit activities and specially approved corporation engaging in specified non-profit activities; hereinafter the same applies in this paragraph and the following paragraph) is suspected to violate any of the laws and regulations, dispositions rendered by an administrative agency based on laws and regulations, or the articles of incorporation, the competent authority may demand that the corporation engaging in specified non-profit activities make a report on its operations or the status of its assets, or have the competent authority's officials enter the offices or other facilities of the corporation engaging in specified non-profit activities and inspect its operations or the status of its assets, books, documents, or other articles.
2 所轄庁は、前項の規定による検査をさせる場合においては、当該検査をする職員に、同項の相当の理由を記載した書面を、あらかじめ、当該特定非営利活動法人の役員その他の当該検査の対象となっている事務所その他の施設の管理について権限を有する者(以下この項において「特定非営利活動法人の役員等」という。)に提示させなければならない。この場合において、当該特定非営利活動法人の役員等が当該書面の交付を要求したときは、これを交付させなければならない。
(2) In the case where the competent authority has its officials carry out the inspection under the preceding paragraph, the competent authority must have those officials who carry out the inspection present a document stating the reasonable grounds set forth in that paragraph, in advance, to officers of the corporation engaging in specified non-profit activities or other persons who have the authority with regard to the management of the offices or other facilities subject to the inspection (hereinafter referred to as the "officers, etc. of the corporation engaging in specified non-profit activities" in this paragraph). In this case, when the officers, etc. of the corporation engaging in specified non-profit activities have requested the delivery of the document, the competent authority must have its officials deliver it.
3 第一項の規定による検査をする職員は、その身分を示す証明書を携帯し、関係人にこれを提示しなければならない。
(3) Officials who carry out the inspection under paragraph (1) must carry a certificate for identification and present it to the relevant parties.
4 第一項の規定による検査の権限は、犯罪捜査のために認められたものと解してはならない。
(4) The authority to carry out the inspection under paragraph (1) must not be construed as having been granted for any criminal investigation.
(改善命令)
(Order for Improvement)
第四十二条 所轄庁は、特定非営利活動法人が第十二条第一項第二号、第三号又は第四号に規定する要件を欠くに至ったと認めるときその他法令、法令に基づいてする行政庁の処分若しくは定款に違反し、又はその運営が著しく適正を欠くと認めるときは、当該特定非営利活動法人に対し、期限を定めて、その改善のために必要な措置を採るべきことを命ずることができる。
Article 42 When the competent authority finds that a corporation engaging in specified non-profit activities has ceased to satisfy the requirements prescribed in Article 12, paragraph (1), item (ii), (iii), or (iv) or has otherwise violated any of the laws and regulations, dispositions rendered by an administrative agency based on laws and regulations, or the articles of incorporation, or that its management is significantly inappropriate, the competent authority may order the corporation engaging in specified non-profit activities to take measures necessary for improvement by specifying a time limit.
(設立の認証の取消し)
(Rescission of Certification of Incorporation)
第四十三条 所轄庁は、特定非営利活動法人が、前条の規定による命令に違反した場合であって他の方法により監督の目的を達することができないとき又は三年以上にわたって第二十九条の規定による事業報告書等の提出を行わないときは、当該特定非営利活動法人の設立の認証を取り消すことができる。
Article 43 (1) In the case where a corporation engaging in specified non-profit activities has violated an order under the preceding Article and when the objectives of the supervision cannot be achieved by any other means, or when the corporation fails to submit business reports, etc. under Article 29 over three years or more, the competent authority may rescind the certification of incorporation of the corporation engaging in specified non-profit activities.
2 所轄庁は、特定非営利活動法人が法令に違反した場合において、前条の規定による命令によってはその改善を期待することができないことが明らかであり、かつ、他の方法により監督の目的を達することができないときは、同条の規定による命令を経ないでも、当該特定非営利活動法人の設立の認証を取り消すことができる。
(2) In the case where a corporation engaging in specified non-profit activities has violated laws and regulations and when it is apparent that no improvements can be expected through an order under the preceding Article and the objectives of the supervision cannot be achieved by any other means, the competent authority may rescind the certification of incorporation of the corporation engaging in specified non-profit activities without issuing an order under that Article.
3 前二項の規定による設立の認証の取消しに係る聴聞の期日における審理は、当該特定非営利活動法人から請求があったときは、公開により行うよう努めなければならない。
(3) Regarding the proceedings on the date of hearing for the rescission of the certification of incorporation under the preceding two paragraphs, the competent authority must endeavor to make the proceedings open to the public when requested by the corporation engaging in specified non-profit activities.
4 所轄庁は、前項の規定による請求があった場合において、聴聞の期日における審理を公開により行わないときは、当該特定非営利活動法人に対し、当該公開により行わない理由を記載した書面を交付しなければならない。
(4) In the case where a request has been made under the preceding paragraph and when the competent authority does not make the proceedings on the date of hearing open to the public, the competent authority must deliver a document stating the ground for not making the proceedings open to the public to the corporation engaging in specified non-profit activities.
(意見聴取)
(Hearing of Opinions)
第四十三条の二 所轄庁は、特定非営利活動法人について第十二条第一項第三号に規定する要件を欠いている疑い又はその役員について第二十条第五号に該当する疑いがあると認めるときは、その理由を付して、警視総監又は道府県警察本部長の意見を聴くことができる。
Article 43-2 When the competent authority finds that it is suspected that a corporation engaging in specified non-profit activities does not satisfy the requirements prescribed in Article 12, paragraph (1), item (iii) or any of its officers falls under Article 20, item (v), the competent authority may hear opinions of the Superintendent General of the Metropolitan Police Department or the Chief of the Prefectural Police Headquarters by attaching the reason therefor.
(所轄庁への意見)
(Opinions to the Competent Authority)
第四十三条の三 警視総監又は道府県警察本部長は、特定非営利活動法人について第十二条第一項第三号に規定する要件を欠いていると疑うに足りる相当な理由又はその役員について第二十条第五号に該当すると疑うに足りる相当な理由があるため、所轄庁が当該特定非営利活動法人に対して適当な措置を採ることが必要であると認めるときは、所轄庁に対し、その旨の意見を述べることができる。
Article 43-3 When the Superintendent General of the Metropolitan Police Department or the Chief of the Prefectural Police Headquarters finds that there are reasonable grounds to suspect that a corporation engaging in specified non-profit activities does not satisfy the requirements prescribed in Article 12, paragraph (1), item (iii) or any of its officers falls under Article 20, item (v) and therefore that the competent authority needs to take appropriate measures against the corporation engaging in specified non-profit activities, the Superintendent General of the Metropolitan Police Department or the Chief of the Prefectural Police Headquarters may state his/her opinions to that effect to the competent authority.
第三章 認定特定非営利活動法人及び特例認定特定非営利活動法人
Chapter III Approved Corporations Engaging in Specified Non-profit Activities and Specially Approved Corporations Engaging in Specified Non-profit Activities
第一節 認定特定非営利活動法人
Section 1 Approved Corporations Engaging in Specified Non-profit Activities
(認定)
(Approval)
第四十四条 特定非営利活動法人のうち、その運営組織及び事業活動が適正であって公益の増進に資するものは、所轄庁の認定を受けることができる。
Article 44 (1) A corporation engaging in specified non-profit activities whose operational structure and business activities are appropriate and which contributes to enhancing public interest may obtain approval from the competent authority.
2 前項の認定を受けようとする特定非営利活動法人は、都道府県又は指定都市の条例で定めるところにより、次に掲げる書類を添付した申請書を所轄庁に提出しなければならない。ただし、次条第一項第一号ハに掲げる基準に適合する特定非営利活動法人が申請をする場合には、第一号に掲げる書類を添付することを要しない。
(2) A corporation engaging in specified non-profit activities that intends to obtain the approval set forth in the preceding paragraph must submit a written application to the competent authority, together with the following documents, as provided for by ordinance of the relevant prefecture or designated city; provided, however, that in the case where a corporation engaging in specified non-profit activities that conforms to the criteria set forth in paragraph (1), item (i), (c) of the following Article files an application, it is not necessary to attach the document set forth in item (i):
一 実績判定期間内の日を含む各事業年度(その期間が一年を超える場合は、当該期間をその初日以後一年ごとに区分した期間(最後に一年未満の期間を生じたときは、その一年未満の期間)。以下同じ。)の寄附者名簿(各事業年度に当該申請に係る特定非営利活動法人が受け入れた寄附金の支払者ごとに当該支払者の氏名(法人にあっては、その名称)及び住所並びにその寄附金の額及び受け入れた年月日を記載した書類をいう。以下同じ。)
(i) a list of contributors for business years containing the days within the period for assessing performance (in the case where the period exceeds one year, for each one-year term after the first day of the period (when the final term is less than one year, for each one-year term and the final term less than one year); the same applies hereinafter) (the list means a document stating information on each contributor of contributions that the corporation engaging in specified non-profit activities that has filed the application had received in each business year, such as the name of the contributor (in the case of a juridical person, its name), his/her address, the amount of contributions, and the date on which the contributions were received; the same applies hereinafter);
二 次条第一項各号に掲げる基準に適合する旨を説明する書類(前号に掲げる書類を除く。)及び第四十七条各号のいずれにも該当しない旨を説明する書類
(ii) a document explaining that the corporation engaging in specified non-profit activities conforms to the criteria set forth in the items of paragraph (1) of the following Article (excluding the document set forth in the preceding item) and a document explaining that it does not fall under any of the items of Article 47;
三 寄附金を充当する予定の具体的な事業の内容を記載した書類
(iii) a document stating the content of concrete businesses for which the contributions are planned to be appropriated.
3 前項第一号の「実績判定期間」とは、第一項の認定を受けようとする特定非営利活動法人の直前に終了した事業年度の末日以前五年(同項の認定を受けたことのない特定非営利活動法人が同項の認定を受けようとする場合にあっては、二年)内に終了した各事業年度のうち最も早い事業年度の初日から当該末日までの期間をいう。
(3) The term "period for assessing performance" set forth in item (i) of the preceding paragraph means a period from the first day of the earliest business year of the business years that ended within five years prior to the final day of the most recently ended business year of a corporation engaging in specified non-profit activities that intends to obtain the approval set forth in paragraph (1) (or within two years in the case where a corporation engaging in specified non-profit activities that has never obtained the approval set forth in that paragraph intends to obtain the approval set forth in that paragraph) up to the final day of the most recently ended business year.
(認定の基準)
(Criteria for Approval)
第四十五条 所轄庁は、前条第一項の認定の申請をした特定非営利活動法人が次の各号に掲げる基準に適合すると認めるときは、同項の認定をするものとする。
Article 45 (1) When the competent authority finds that a corporation engaging in specified non-profit activities that has filed an application for the approval set forth in paragraph (1) of the preceding Article conforms to the criteria set forth in the following items, the competent authority is to grant the approval set forth in that paragraph:
一 広く市民からの支援を受けているかどうかを判断するための基準として次に掲げる基準のいずれかに適合すること。
(i) the corporation conforms to any of the criteria set forth as follows as the criteria for assessing whether the corporation is broadly supported by citizens:
イ 実績判定期間(前条第三項に規定する実績判定期間をいう。以下同じ。)における経常収入金額((1)に掲げる金額をいう。)のうちに寄附金等収入金額((2)に掲げる金額(内閣府令で定める要件を満たす特定非営利活動法人にあっては、(2)及び(3)に掲げる金額の合計額)をいう。)の占める割合が政令で定める割合以上であること。
(a) the ratio of the amount of revenue from contributions, etc. (meaning the amount set forth in 2. (in the case of a corporation engaging in specified non-profit activities that satisfies the requirements specified by Cabinet Office Order, the sum of the amount set forth in 2. and the amount set forth in 3.) among the amount of current revenue (meaning the amount set forth in 1.) during the period for assessing performance (meaning the period for assessing performance prescribed in paragraph (3) of the preceding Article; the same applies hereinafter) is equal to or more than the ratio specified by Cabinet Order:
(1) 総収入金額から国等(国、地方公共団体、法人税法(昭和四十年法律第三十四号)別表第一に掲げる独立行政法人、地方独立行政法人、国立大学法人、大学共同利用機関法人及び我が国が加盟している国際機関をいう。以下この(1)において同じ。)からの補助金その他国等が反対給付を受けないで交付するもの(次項において「国の補助金等」という。)、臨時的な収入その他の内閣府令で定めるものの額を控除した金額
1. the amount that remains after deducting, from the amount of gross revenue, the amounts of subsidies from the national government, etc. (meaning the national government, local governments, and incorporated administrative agencies, local incorporated administrative agencies, national university corporations and inter-university research institute corporations listed in Appended Table 1 of the Corporation Tax Act (Act No. 34 of 1965), as well as international organizations of which Japan is a member state; hereinafter the same applies in 1.) and what the national government, etc. otherwise deliver without receiving counter-performance (referred to as "government subsidies, etc." in the following paragraph), extraordinary revenue, and other revenue specified by Cabinet Office Order;
(2) 受け入れた寄附金の額の総額(第四号ニにおいて「受入寄附金総額」という。)から一者当たり基準限度超過額(同一の者からの寄附金の額のうち内閣府令で定める金額を超える部分の金額をいう。)その他の内閣府令で定める寄附金の額の合計額を控除した金額
2. the amount that remains after deducting, from the total amount of contributions received (referred to as the "total amount of received contributions" in item (iv), (d)), the sum of the amount exceeding the standard limit per contributor (meaning the amount of the portion of the contributions from a single contributor that exceeds the limit specified by Cabinet Office Order) and other amounts of contributions specified by Cabinet Office Order;
(3) 社員から受け入れた会費の額の合計額から当該合計額に次号に規定する内閣府令で定める割合を乗じて計算した金額を控除した金額のうち(2)に掲げる金額に達するまでの金額
3. the portion of the amount that remains after deducting, from the total amount of membership fees received from members, the amount calculated by multiplying that total amount by the ratio specified by Cabinet Office Order as prescribed in the following item, up to the amount set forth in 2.;
ロ 実績判定期間内の日を含む各事業年度における判定基準寄附者(当該事業年度における同一の者からの寄附金(寄附者の氏名(法人にあっては、その名称)その他の内閣府令で定める事項が明らかな寄附金に限る。以下このロにおいて同じ。)の額の総額(当該同一の者が個人である場合には、当該事業年度におけるその者と生計を一にする者からの寄附金の額を加算した金額)が政令で定める額以上である場合の当該同一の者をいい、当該申請に係る特定非営利活動法人の役員である者及び当該役員と生計を一にする者を除く。以下同じ。)の数(当該事業年度において個人である判定基準寄附者と生計を一にする他の判定基準寄附者がいる場合には、当該判定基準寄附者と当該他の判定基準寄附者を一人とみなした数)の合計数に十二を乗じてこれを当該実績判定期間の月数で除して得た数が政令で定める数以上であること。
(b) the number obtained by multiplying the total number of standard contributors in each business year containing the days within the period for assessing performance (a standard contributor means a person the total amount of whose contributions (limited to contributions for which the name of the contributor (in the case of a juridical person, its name) and other matters specified by Cabinet Office Order are clear; hereinafter the same applies in (b)) in the relevant business year (in the case where the person is an individual, the total amount adding the amount of contributions from persons who share the same livelihood with that person in the relevant business year) is equal to or more than the amount specified by Cabinet Order, and excludes officers of the corporation engaging in specified non-profit activities that has filed the application and persons who share the same livelihood with those officers; the same applies hereinafter) (in the case where a standard contributor, who is an individual, shares the same livelihood with any other standard contributors in the relevant business year, the standard contributor and any other standard contributors are counted as one) by 12 and dividing the product by the number of months during the period for assessing performance is equal to or more than the number specified by Cabinet Order;
ハ 前条第二項の申請書を提出した日の前日において、地方税法(昭和二十五年法律第二百二十六号)第三十七条の二第一項第四号(同法第一条第二項の規定により都について準用する場合を含む。)に掲げる寄附金又は同法第三百十四条の七第一項第四号(同法第一条第二項の規定により特別区について準用する場合を含む。)に掲げる寄附金を受け入れる特定非営利活動法人としてこれらの寄附金を定める条例で定められているもの(その条例を制定した道府県(都を含む。)又は市町村(特別区を含む。)の区域内に事務所を有するものに限る。)であること。
(c) as of the day preceding the day on which the corporation submitted a written application set forth in paragraph (2) of the preceding Article, the corporation is specified as a corporation engaging in specified non-profit activities that receives the contributions set forth in Article 37-2, paragraph (1), item (iv) of the Local Tax Act (Act No. 226 of 1950) (including the case where the provisions apply mutatis mutandis to Tokyo Metropolis under Article 1, paragraph (2) of the same Act) or the contributions set forth in Article 314-7, paragraph (1), item (iv) of the same Act (including the case where the provisions apply mutatis mutandis to special wards under Article 1, paragraph (2) of the same Act) by prefectural or municipal ordinance that provides for these contributions (limited to the corporation that has the office within the area of the prefecture (including Tokyo Metropolis) or the municipality (including special wards) that has established the relevant ordinance);
二 実績判定期間における事業活動のうちに次に掲げる活動の占める割合として内閣府令で定める割合が百分の五十未満であること。
(ii) the ratio specified by Cabinet Office Order as the ratio of the following activities among the corporation's business activities during the period for assessing performance is less than 50 percent:
イ 会員又はこれに類するものとして内閣府令で定める者(当該申請に係る特定非営利活動法人の運営又は業務の執行に関係しない者で内閣府令で定めるものを除く。以下この号において「会員等」という。)に対する資産の譲渡若しくは貸付け又は役務の提供(以下「資産の譲渡等」という。)、会員等相互の交流、連絡又は意見交換その他その対象が会員等である活動(資産の譲渡等のうち対価を得ないで行われるものその他内閣府令で定めるものを除く。)
(a) transfer or loan of assets or provision of services (hereinafter referred to as "transfer, etc. of assets") targeting the members or others specified by Cabinet Office Order as being equivalent thereto (excluding persons not involved in the management or execution of operations of the corporation engaging in specified non-profit activities that has filed the application as specified by Cabinet Office Order; hereinafter referred to as the "members, etc." in this item), mutual exchange among the members, etc., contact or opinion exchange and other activities targeting the members, etc. (excluding transfer, etc. of assets that is carried out without receiving consideration and other activities specified by Cabinet Office Order);
ロ その便益の及ぶ者が次に掲げる者その他特定の範囲の者(前号ハに掲げる基準に適合する場合にあっては、(4)に掲げる者を除く。)である活動(会員等を対象とする活動で内閣府令で定めるもの及び会員等に対する資産の譲渡等を除く。)
(b) activities whose benefits are received by the following persons and others in a specific range (in the case where the corporation conforms to the criteria set forth in (c) of the preceding item, excluding a person set forth in 4.) (excluding activities targeting the members, etc. specified by Cabinet Office Order and transfer, etc. of assets targeting the members, etc.):
(1) 会員等
1. the members, etc.;
(2) 特定の団体の構成員
2. a member of a specific organization;
(3) 特定の職域に属する者
3. a person belonging to a specific job category;
(4) 特定の地域として内閣府令で定める地域に居住し又は事務所その他これに準ずるものを有する者
4. a person who resides or has an office or other equivalent facility in an area specified by Cabinet Office Order as a specific area;
ハ 特定の著作物又は特定の者に関する普及啓発、広告宣伝、調査研究、情報提供その他の活動
(c) dissemination and awareness raising, advertisement, research and study, information provision and other activities concerning a specific work or specific person;
ニ 特定の者に対し、その者の意に反した作為又は不作為を求める活動
(d) activities requiring from a specific person an action or inaction against his/her will;
三 その運営組織及び経理に関し、次に掲げる基準に適合していること。
(iii) the corporation's operational structure and accounting conform to the following criteria:
イ 各役員について、次に掲げる者の数の役員の総数のうちに占める割合が、それぞれ三分の一以下であること。
(a) for each officer, the number of the following persons accounts for one-third or less among the total number of officers:
(1) 当該役員並びに当該役員の配偶者及び三親等以内の親族並びに当該役員と内閣府令で定める特殊の関係のある者
1. the officer, his/her spouse and relatives within the third degree of kinship, and persons who have a special relationship specified by Cabinet Office Order with the officer;
(2) 特定の法人(当該法人との間に発行済株式又は出資(その有する自己の株式又は出資を除く。)の総数又は総額の百分の五十以上の株式又は出資の数又は金額を直接又は間接に保有する関係その他の内閣府令で定める関係のある法人を含む。)の役員又は使用人である者並びにこれらの者の配偶者及び三親等以内の親族並びにこれらの者と内閣府令で定める特殊の関係のある者
2. an officer or employee of a specific juridical person (including a juridical person with which the corporation has a relationship whereby out of the total number or total amount of the issued shares or capital contributions (excluding shares or capital contributions held thereby), 50 percent or more of the shares or capital contributions are held directly or indirectly, or other relationship specified by Cabinet Office Order), and his/her spouse and relatives within the third degree of kinship, and persons who have a special relationship specified by Cabinet Office Order with the officer or employee;
ロ 各社員の表決権が平等であること。
(b) the vote of each member is of equal value;
ハ その会計について公認会計士若しくは監査法人の監査を受けていること又は内閣府令で定めるところにより帳簿及び書類を備え付けてこれらにその取引を記録し、かつ、当該帳簿及び書類を保存していること。
(c) the corporation has its accounting audited by a certified public accountant or an audit corporation, or retains books and documents and records the transactions therein as provided for by Cabinet Office Order and preserves those books and documents;
ニ その支出した金銭でその費途が明らかでないものがあることその他の不適正な経理として内閣府令で定める経理が行われていないこと。
(d) the corporation does not keep the accounting in a manner specified by Cabinet Office Order as improper accounting such as that the expenditures contain those for unclear purposes;
四 その事業活動に関し、次に掲げる基準に適合していること。
(iv) the corporation's business activities conform to the following criteria:
イ 次に掲げる活動を行っていないこと。
(a) the corporation does not carry out the following activities:
(1) 宗教の教義を広め、儀式行事を行い、及び信者を教化育成すること。
1. to disseminate religious teachings, conduct ceremonies and functions, and educate and nurture believers;
(2) 政治上の主義を推進し、支持し、又はこれに反対すること。
2. to promote, support or oppose any political doctrine or policy;
(3) 特定の公職の候補者若しくは公職にある者又は政党を推薦し、支持し、又はこれらに反対すること。
3. to recommend, support or oppose any candidate for a specific public office, any person holding public office, or any political party;
ロ その役員、社員、職員若しくは寄附者若しくはこれらの者の配偶者若しくは三親等以内の親族又はこれらの者と内閣府令で定める特殊の関係のある者に対し特別の利益を与えないことその他の特定の者と特別の関係がないものとして内閣府令で定める基準に適合していること。
(b) the corporation does not provide any special benefits to its officers, members, employees, or contributors, or the spouse or relatives within the third degree of kinship of these persons, or persons who have a special relationship specified by Cabinet Office Order with these persons, and otherwise conforms to the criteria specified by Cabinet Office Order as having no special relationship with any specific persons;
ハ 実績判定期間における事業費の総額のうちに特定非営利活動に係る事業費の額の占める割合又はこれに準ずるものとして内閣府令で定める割合が百分の八十以上であること。
(c) the ratio specified by Cabinet Office Order as the ratio of the amount of the operating expense for the specified non-profit activities among the total operating expense during the period for assessing performance or the ratio equivalent thereto is equal to or more than 80 percent;
ニ 実績判定期間における受入寄附金総額の百分の七十以上を特定非営利活動に係る事業費に充てていること。
(d) the corporation appropriates 70 percent or more of the total amount of received contributions during the period for assessing performance for the business pertaining to the specified non-profit activities;
五 次に掲げる書類について閲覧の請求があった場合には、正当な理由がある場合を除いて、これをその事務所において閲覧させること。
(v) in the case where the corporation has received a request for the inspection of any of the following documents, it makes them available for inspection at its office except for the case where there are justifiable grounds for not doing so:
イ 事業報告書等、役員名簿及び定款等
(a) business reports, etc., a list of officers, and the articles of incorporation, etc.;
ロ 前条第二項第二号及び第三号に掲げる書類並びに第五十四条第二項第二号から第四号までに掲げる書類及び同条第三項の書類
(b) the documents set forth in paragraph (2), items (ii) and (iii) of the preceding Article, the documents set forth in Article 54, paragraph (2), items (ii) to (iv), and the document set forth in paragraph (3) of that Article;
六 各事業年度において、事業報告書等を第二十九条の規定により所轄庁に提出していること。
(vi) the corporation has submitted business reports, etc. to the competent authority under Article 29 in each business year;
七 法令又は法令に基づいてする行政庁の処分に違反する事実、偽りその他不正の行為により利益を得、又は得ようとした事実その他公益に反する事実がないこと。
(vii) the corporation has been free from any violation to laws and regulations or dispositions rendered by an administrative agency based on laws and regulations, the fact of having obtained or intended to obtain profits through deception or other wrongful act, or any other facts against public interest;
八 前条第二項の申請書を提出した日を含む事業年度の初日において、その設立の日以後一年を超える期間が経過していること。
(viii) as of the first day of the business year that contains the day on which the corporation submitted a written application set forth in paragraph (2) of the preceding Article, a period exceeding one year has passed from the date of its incorporation;
九 実績判定期間において、第三号、第四号イ及びロ並びに第五号から第七号までに掲げる基準(当該実績判定期間中に、前条第一項の認定又は第五十八条第一項の特例認定を受けていない期間が含まれる場合には、当該期間については第五号ロに掲げる基準を除く。)に適合していること。
(ix) the corporation conforms to the criteria set forth in item (iii), item (iv), (a) and (b), and items (v) to (vii) during the period for assessing performance (in the case where the period for assessing performance includes any term during which the corporation has not obtained the approval set forth in paragraph (1) of the preceding Article or the special approval set forth in Article 58, paragraph (1), excluding the criteria set forth in item (v), (b) for that term).
2 前項の規定にかかわらず、前条第一項の認定の申請をした特定非営利活動法人の実績判定期間に国の補助金等がある場合及び政令で定める小規模な特定非営利活動法人が同項の認定の申請をした場合における前項第一号イに規定する割合の計算については、政令で定める方法によることができる。
(2) Notwithstanding the provisions of the preceding paragraph, in the case where government subsidies, etc. were granted during the period for assessing performance for a corporation engaging in specified non-profit activities that has filed an application for the approval set forth in paragraph (1) of the preceding Article and in the case where a small-sized corporation engaging in specified non-profit activities specified by Cabinet Order has filed an application for the approval set forth in that paragraph, the calculation of the ratio prescribed in item (i), (a) of the preceding paragraph may be made by the method specified by Cabinet Order.
(合併特定非営利活動法人に関する適用)
(Application for Merged Corporations Engaging in Specified Non-profit Activities)
第四十六条 前二条に定めるもののほか、第四十四条第一項の認定を受けようとする特定非営利活動法人が合併後存続した特定非営利活動法人又は合併によって設立した特定非営利活動法人で同条第二項の申請書を提出しようとする事業年度の初日においてその合併又は設立の日以後一年を超える期間が経過していないものである場合における前二条の規定の適用に関し必要な事項は、政令で定める。
Article 46 In the case where a corporation engaging in specified non-profit activities that intends to obtain the approval set forth in Article 44, paragraph (1) is a corporation engaging in specified non-profit activities that continues to exist after the merger or has been incorporated through the merger, for which a period exceeding one year has not passed since the date of the merger or incorporation as of the first day of the business year when the corporation intends to submit a written application set forth in paragraph (2) of that Article, beyond what is provided for in the preceding two Articles, the matters necessary for the application of the provisions of the preceding two Articles are to be provided for by Cabinet Order.
(欠格事由)
(Grounds for Disqualification)
第四十七条 第四十五条の規定にかかわらず、次のいずれかに該当する特定非営利活動法人は、第四十四条第一項の認定を受けることができない。
Article 47 Notwithstanding the provisions of Article 45, a corporation engaging in specified non-profit activities that falls under any of the following may not obtain the approval set forth in Article 44, paragraph (1):
一 その役員のうちに、次のいずれかに該当する者があるもの
(i) a corporation that has an officer who falls under any of the following:
イ 認定特定非営利活動法人が第六十七条第一項若しくは第二項の規定により第四十四条第一項の認定を取り消された場合又は特例認定特定非営利活動法人が第六十七条第三項において準用する同条第一項若しくは第二項の規定により第五十八条第一項の特例認定を取り消された場合において、その取消しの原因となった事実があった日以前一年内に当該認定特定非営利活動法人又は当該特例認定特定非営利活動法人のその業務を行う理事であった者でその取消しの日から五年を経過しないもの
(a) in the case where an approved corporation engaging in specified non-profit activities has had its approval set forth in Article 44, paragraph (1) rescinded under Article 67, paragraph (1) or (2), or in the case where a specially approved corporation engaging in specified non-profit activities has had its special approval set forth in Article 58, paragraph (1) rescinded under Article 67, paragraph (1) or (2) as applied mutatis mutandis pursuant to paragraph (3) of that Article, a person who used to be the director performing the operations of the approved corporation engaging in specified non-profit activities or the specially approved corporation engaging in specified non-profit activities within one year prior to the day on which the fact that caused the rescission occurred, and for whom five years have not passed since the date of the rescission;
ロ 禁錮以上の刑に処せられ、その執行を終わった日又はその執行を受けることがなくなった日から五年を経過しない者
(b) a person who has been sentenced to imprisonment without work or heavier punishment, and for whom five years have not passed since the day on which the person finished serving the sentence or ceased to be subject to its enforcement;
ハ この法律若しくは暴力団員による不当な行為の防止等に関する法律の規定に違反したことにより、若しくは刑法第二百四条、第二百六条、第二百八条、第二百八条の二、第二百二十二条若しくは第二百四十七条の罪若しくは暴力行為等処罰に関する法律の罪を犯したことにより、又は国税若しくは地方税に関する法律中偽りその他不正の行為により国税若しくは地方税を免れ、納付せず、若しくはこれらの税の還付を受け、若しくはこれらの違反行為をしようとすることに関する罪を定めた規定に違反したことにより、罰金の刑に処せられ、その執行を終わった日又はその執行を受けることがなくなった日から五年を経過しない者
(c) a person who has been sentenced to the punishment of a fine as a result of having violated the provisions of this Act or the Act on Prevention of Unjust Acts by Organized Crime Group Members, committed a crime set forth in Article 204, 206, 208, 208-2, 222, or 247 of the Penal Code or a crime under the Act on Punishment of Physical Violence and Others, or violated the provisions in the Acts relating to national or local taxes that provide for crimes concerning exemption of or failure to pay national or local taxes or receipt of return of these taxes through deception or other wrongful act or attempts to commit these acts of violation, and for whom five years have not passed since the day on which the person finished serving the sentence or ceased to be subject to its enforcement;
ニ 暴力団の構成員等
(d) an organized crime group member, etc.;
二 第六十七条第一項若しくは第二項の規定により第四十四条第一項の認定を取り消され、又は第六十七条第三項において準用する同条第一項若しくは第二項の規定により第五十八条第一項の特例認定を取り消され、その取消しの日から五年を経過しないもの
(ii) a corporation that has had its approval set forth in Article 44, paragraph (1) rescinded under Article 67, paragraph (1) or (2), or has had its special approval set forth in Article 58, paragraph (1) rescinded under Article 67, paragraph (1) or (2) as applied mutatis mutandis pursuant to paragraph (3) of that Article, and for which five years have not passed since the date of the rescission;
三 その定款又は事業計画書の内容が法令又は法令に基づいてする行政庁の処分に違反しているもの
(iii) a corporation whose articles of incorporation or business plans violate any of the laws and regulations or dispositions rendered by an administrative agency based on laws and regulations;
四 国税又は地方税の滞納処分の執行がされているもの又は当該滞納処分の終了の日から三年を経過しないもの
(iv) a corporation that has been subject to the execution of a disposition for delinquent payment of national or local taxes, or for which three years have not passed since the date of the completion of the disposition for delinquent payment;
五 国税に係る重加算税又は地方税に係る重加算金を課された日から三年を経過しないもの
(v) a corporation for which three years have not passed since the day on which a heavy additional tax was imposed in relation to national or local taxes;
六 次のいずれかに該当するもの
(vi) a corporation falling under either of the following:
イ 暴力団
(a) an organized crime group;
ロ 暴力団又は暴力団の構成員等の統制の下にあるもの
(b) a corporation under the control of an organized crime group or its member, etc.
(認定に関する意見聴取)
(Hearing of Opinions Concerning Approval)
第四十八条 所轄庁は、第四十四条第一項の認定をしようとするときは、次の各号に掲げる事由の区分に応じ、当該事由の有無について、当該各号に定める者の意見を聴くことができる。
Article 48 When the competent authority intends to grant the approval set forth in Article 44, paragraph (1), it may hear opinions of the persons specified in the following items regarding the existence or non-existence of the relevant grounds in accordance with the category of the grounds set forth therein:
一 前条第一号ニ及び第六号に規定する事由 警視総監又は道府県警察本部長
(i) the grounds prescribed in item (i), (d) and item (vi) of the preceding Article: the Superintendent General of the Metropolitan Police Department or the Chief of the Prefectural Police Headquarters;
二 前条第四号及び第五号に規定する事由 国税庁長官、関係都道府県知事又は関係市町村長(以下「国税庁長官等」という。)
(ii) the grounds prescribed in items (iv) and (v) of the preceding Article: the Commissioner of the National Tax Agency, the governor of the relevant prefecture, or the mayor of the relevant municipality (hereinafter referred to as the "Commissioner of the National Tax Agency, etc.").
(認定の通知等)
(Notice of Approval, etc.)
第四十九条 所轄庁は、第四十四条第一項の認定をしたときはその旨を、同項の認定をしないことを決定したときはその旨及びその理由を、当該申請をした特定非営利活動法人に対し、速やかに、書面により通知しなければならない。
Article 49 (1) When the competent authority has decided to grant the approval set forth in Article 44, paragraph (1), it must give a written notice of that fact to the corporation engaging in specified non-profit activities that has filed the application, and when the competent authority has decided not to grant the approval set forth in that paragraph, it must give a written notice of that fact and the grounds therefor to the corporation that has filed the application, promptly.
2 所轄庁は、第四十四条第一項の認定をしたときは、インターネットの利用その他の適切な方法により、当該認定に係る認定特定非営利活動法人に係る次に掲げる事項を公示しなければならない。
(2) When the competent authority has granted the approval set forth in Article 44, paragraph (1), it must give a public notice on the following matters concerning the approved corporation engaging in specified non-profit activities by an appropriate means such as the use of the Internet:
一 名称
(i) its name;
二 代表者の氏名
(ii) the name of its representative;
三 主たる事務所及びその他の事務所の所在地
(iii) locations of its principal office and other offices;
四 当該認定の有効期間
(iv) the validity period of the approval;
五 前各号に掲げるもののほか、都道府県又は指定都市の条例で定める事項
(v) beyond what is set forth in the preceding items, the matters specified by ordinance of the relevant prefecture or designated city.
3 所轄庁は、特定非営利活動法人で二以上の都道府県の区域内に事務所を設置するものについて第四十四条第一項の認定をしたときは、当該認定に係る認定特定非営利活動法人の名称その他の内閣府令で定める事項を、その主たる事務所が所在する都道府県以外の都道府県でその事務所が所在する都道府県の知事(以下「所轄庁以外の関係知事」という。)に対し通知しなければならない。
(3) When the competent authority has granted the approval set forth in Article 44, paragraph (1) with regard to a corporation engaging in specified non-profit activities that has offices in areas of two or more prefectures, it must give a notice of the name of the approved corporation engaging in specified non-profit activities and other matters specified by Cabinet Office Order to the governors of the prefectures wherein its offices are located, other than the prefecture wherein its principal office is located (hereinafter referred to as the "relevant prefectural governor(s) other than the competent authority").
4 認定特定非営利活動法人で二以上の都道府県の区域内に事務所を設置するものは、第一項の規定による認定の通知を受けたときは、内閣府令で定めるところにより、遅滞なく、次に掲げる書類を所轄庁以外の関係知事に提出しなければならない。
(4) When an approved corporation engaging in specified non-profit activities that has offices in areas of two or more prefectures has received a notice of approval under paragraph (1), it must submit the following documents to the relevant prefectural governor(s) other than the competent authority, without delay, as provided for by Cabinet Office Order:
一 直近の事業報告書等(合併後当該書類が作成されるまでの間は、第三十四条第五項において準用する第十条第一項第七号の事業計画書、第三十四条第五項において準用する第十条第一項第八号の活動予算書及び第三十五条第一項の財産目録。第五十二条第四項において同じ。)、役員名簿及び定款等
(i) the most recent business reports, etc. (for the period until the documents are prepared after a merger, the business plans set forth in Article 10, paragraph (1), item (vii) as applied mutatis mutandis pursuant to Article 34, paragraph (5), budget statements set forth in Article 10, paragraph (1), item (viii) as applied mutatis mutandis pursuant to Article 34, paragraph (5), and inventory of assets set forth in Article 35, paragraph (1); the same applies in Article 52, paragraph (4)), a list of officers, and the articles of incorporation, etc.;
二 第四十四条第二項の規定により所轄庁に提出した同項各号に掲げる添付書類の写し
(ii) copies of documents to be attached as set forth in the items of Article 44, paragraph (2) that have been submitted to the competent authority under that paragraph;
三 認定に関する書類の写し
(iii) copies of documents relating to the approval.
(名称等の使用制限)
(Restriction on Use of the Name, etc.)
第五十条 認定特定非営利活動法人でない者は、その名称又は商号中に、認定特定非営利活動法人であると誤認されるおそれのある文字を用いてはならない。
Article 50 (1) No person other than an approved corporation engaging in specified non-profit activities may use in its name or trade name the words that are likely to be mistaken for an approved corporation engaging in specified non-profit activities.
2 何人も、不正の目的をもって、他の認定特定非営利活動法人であると誤認されるおそれのある名称又は商号を使用してはならない。
(2) No person may use, with a wrongful purpose, any name or trade name that is likely to be mistaken for another approved corporation engaging in specified non-profit activities.
(認定の有効期間及びその更新)
(Validity Period of Approval and Renewal Thereof)
第五十一条 第四十四条第一項の認定の有効期間(次項の有効期間の更新がされた場合にあっては、当該更新された有効期間。以下この条及び第五十七条第一項第一号において同じ。)は、当該認定の日(次項の有効期間の更新がされた場合にあっては、従前の認定の有効期間の満了の日の翌日。第五十四条第一項において同じ。)から起算して五年とする。
Article 51 (1) The validity period of the approval set forth in Article 44, paragraph (1) (in the case where the validity period has been renewed as set forth in the following paragraph, the renewed validity period; hereinafter the same applies in this Article and Article 57, paragraph (1), item (i)) is five years from the date of the granting of the approval (in the case where the validity period has been renewed as set forth in the following paragraph, from the day following the expiration date of the validity period of the former approval; the same applies in Article 54, paragraph (1)).
2 前項の有効期間の満了後引き続き認定特定非営利活動法人として特定非営利活動を行おうとする認定特定非営利活動法人は、その有効期間の更新を受けなければならない。
(2) An approved corporation engaging in specified non-profit activities that intends to continue specified non-profit activities as an approved corporation engaging in specified non-profit activities even after the expiration of the validity period set forth in the preceding paragraph must renew the validity period.
3 前項の有効期間の更新を受けようとする認定特定非営利活動法人は、第一項の有効期間の満了の日の六月前から三月前までの間(以下この項において「更新申請期間」という。)に、所轄庁に有効期間の更新の申請をしなければならない。ただし、災害その他やむを得ない事由により更新申請期間にその申請をすることができないときは、この限りでない。
(3) An approved corporation engaging in specified non-profit activities that intends to renew the validity period as set forth in the preceding paragraph must file an application for the renewal of the validity period with the competent authority within a period from six months to three months prior to the expiration date of the validity period set forth in paragraph (1) (hereinafter referred to as the "renewal application period" in this paragraph); provided, however, that this does not apply when it is impossible to file an application during the renewal application period due to a disaster or other unavoidable grounds.
4 前項の申請があった場合において、第一項の有効期間の満了の日までにその申請に対する処分がされないときは、従前の認定は、同項の有効期間の満了後もその処分がされるまでの間は、なお効力を有する。
(4) In the case where an application set forth in the preceding paragraph had been filed and when no disposition has been rendered for the application by the expiration date of the validity period set forth in paragraph (1), the former approval remains effective even after the expiration of the validity period set forth in that paragraph until the disposition is rendered.
5 第四十四条第二項(第一号に係る部分を除く。)及び第三項、第四十五条第一項(第三号ロ、第六号、第八号及び第九号に係る部分を除く。)及び第二項、第四十六条から第四十八条まで並びに第四十九条第一項、第二項及び第四項(第一号に係る部分を除く。)の規定は、第二項の有効期間の更新について準用する。ただし、第四十四条第二項第二号及び第三号に掲げる書類については、既に所轄庁に提出されている当該書類の内容に変更がないときは、その添付を省略することができる。
(5) The provisions of Article 44, paragraph (2) (excluding the part pertaining to item (i)) and paragraph (3), Article 45, paragraph (1) (excluding the part pertaining to item (iii), (b), and items (vi), (viii) and (ix)) and paragraph (2), Articles 46 to 48, and Article 49, paragraphs (1) and (2) and paragraph 4 (excluding the part pertaining to item (i)) apply mutatis mutandis to the renewal of the validity period set forth in paragraph (2); provided, however, that the documents set forth in Article 44, paragraph (2), items (ii) and (iii) may not be attached when there is no change in the content of these documents already submitted to the competent authority.
(役員の変更等の届出、定款の変更の届出等及び事業報告書等の提出に係る特例並びにこれらの書類の閲覧)
(Special Provisions Concerning Report of Changes in Officers, etc., Report of Changes to the Articles of Incorporation, etc., and Submission of Business Reports, etc. and Inspection of These Documents)
第五十二条 認定特定非営利活動法人についての第二十三条、第二十五条第六項及び第七項並びに第二十九条の規定の適用については、これらの規定中「所轄庁に」とあるのは、「所轄庁(二以上の都道府県の区域内に事務所を設置する認定特定非営利活動法人にあっては、所轄庁及び所轄庁以外の関係知事)に」とする。
Article 52 (1) With regard to the application of the provisions of Article 23, Article 25, paragraphs (6) and (7), and Article 29 to approved corporations engaging in specified non-profit activities, the phrase "to the competent authority" in these provisions is to be replaced with "to the competent authority (for an approved corporation engaging in specified non-profit activities that has offices in areas of two or more prefectures, to the competent authority and the relevant prefectural governor(s) other than the competent authority)".
2 二以上の都道府県の区域内に事務所を設置する認定特定非営利活動法人は、第二十五条第三項の定款の変更の認証を受けたときは、都道府県又は指定都市の条例で定めるところにより、遅滞なく、当該定款の変更を議決した社員総会の議事録の謄本及び変更後の定款を所轄庁以外の関係知事に提出しなければならない。
(2) When an approved corporation engaging in specified non-profit activities that has offices in areas of two or more prefectures has obtained the certification for a change to the articles of incorporation set forth in Article 25, paragraph (3), it must submit a transcript of the minutes of the general meeting of members at which the change to the articles of incorporation was resolved and the articles of incorporation after the change to the relevant prefectural governor(s) other than the competent authority, without delay, as provided for by ordinance of the relevant prefecture or designated city.
3 第二十六条第一項の場合においては、認定特定非営利活動法人は、同条第二項に掲げる添付書類のほか、内閣府令で定めるところにより、寄附者名簿その他の内閣府令で定める書類を申請書に添付しなければならない。
(3) In the case referred to in Article 26, paragraph (1), an approved corporation engaging in specified non-profit activities must attach a list of contributors and other documents specified by Cabinet Office Order to the written application, in addition to documents to be attached as set forth in paragraph (2) of that Article, as provided for by Cabinet Office Order.
4 認定特定非営利活動法人は、事業報告書等、役員名簿又は定款等の閲覧の請求があった場合には、正当な理由がある場合を除いて、これをその事務所において閲覧させなければならない。
(4) In the case where an approved corporation engaging in specified non-profit activities has received a request for the inspection of the business reports, a list of officers, or the articles of incorporation, etc., it must make them available for inspection at its office except for the case where there are justifiable grounds for not doing so.
(代表者の氏名の変更の届出等並びに事務所の新設及び廃止に関する通知等)
(Report of Change in the Representative's Name, etc. and Notice on Establishment and Abolition of Offices, etc.)
第五十三条 認定特定非営利活動法人は、代表者の氏名に変更があったときは、遅滞なく、その旨を所轄庁に届け出なければならない。
Article 53 (1) When there has been a change in the name of the representative, an approved corporation engaging in specified non-profit activities must report that fact to the competent authority without delay.
2 所轄庁は、認定特定非営利活動法人について、第四十九条第二項各号(第二号及び第四号を除く。)に掲げる事項に係る定款の変更についての第二十五条第三項の認証をしたとき若しくは同条第六項の届出を受けたとき、前項の届出を受けたとき又は第四十九条第二項第五号に掲げる事項に変更があったときは、インターネットの利用その他の適切な方法により、その旨を公示しなければならない。
(2) When the competent authority has granted the certification set forth in Article 25, paragraph (3) for a change to the articles of incorporation of an approved corporation engaging in specified non-profit activities regarding the matters set forth in the items of Article 49, paragraph (2) (excluding items (ii) and (iv)), or has received a report set forth in paragraph (6) of that Article, or when it has received a report set forth in the preceding paragraph or there has been any change in the matters set forth in Article 49, paragraph (2), item (v), the competent authority must give a public notice of that fact by an appropriate means such as the use of the Internet.
3 所轄庁は、認定特定非営利活動法人の事務所が所在する都道府県以外の都道府県の区域内に新たに事務所を設置する旨又はその主たる事務所が所在する都道府県以外の都道府県の区域内の全ての事務所を廃止する旨の定款の変更についての第二十五条第三項の認証をしたとき又は同条第六項の届出を受けたときは、その旨を当該都道府県の知事に通知しなければならない。
(3) When the competent authority has granted the certification set forth in Article 25, paragraph (3) for a change to the articles of incorporation of an approved corporation engaging in specified non-profit activities regarding the establishment of a new office in an area in a prefecture other than the prefectures wherein its offices are already located or the abolishment of all offices in areas in prefectures other than the prefecture wherein its principal office is located, or has received a report set forth in paragraph (6) of that Article, the competent authority must give a notice of that fact to the governors of the relevant prefectures.
4 認定特定非営利活動法人は、その事務所が所在する都道府県以外の都道府県の区域内に新たに事務所を設置したときは、内閣府令で定めるところにより、遅滞なく、第四十九条第四項各号に掲げる書類を、当該都道府県の知事に提出しなければならない。
(4) When an approved corporation engaging in specified non-profit activities has established a new office in an area in a prefecture other than the prefectures wherein its offices are already located, it must submit the documents set forth in the items of Article 49, paragraph (4) to the governor of the relevant prefecture, without delay, as provided for by Cabinet Office Order.
(認定申請の添付書類及び役員報酬規程等の備置き等及び閲覧)
(Retention, etc. and Inspection of Documents Attached to Written Application for Approval and Officers' Remuneration Rules, etc.)
第五十四条 認定特定非営利活動法人は、第四十四条第一項の認定を受けたときは、同条第二項第二号及び第三号に掲げる書類を、都道府県又は指定都市の条例で定めるところにより、同条第一項の認定の日から起算して五年間、その事務所に備え置かなければならない。
Article 54 (1) When an approved corporation engaging in specified non-profit activities has obtained the approval set forth in Article 44, paragraph (1), it must retain the documents set forth in paragraph (2), items (ii) and (iii) of that Article at its office for five years from the date of the granting of the approval set forth in paragraph (1) of that Article, as provided for by ordinance of the relevant prefecture or designated city.
2 認定特定非営利活動法人は、毎事業年度初めの三月以内に、都道府県又は指定都市の条例で定めるところにより、次に掲げる書類を作成し、第一号に掲げる書類についてはその作成の日から起算して五年間、第二号から第四号までに掲げる書類についてはその作成の日から起算して五年が経過した日を含む事業年度の末日までの間、その事務所に備え置かなければならない。
(2) An approved corporation engaging in specified non-profit activities must prepare the following documents within the first three months of each business year, as provided for by ordinance of the relevant prefecture or designated city, and retain the document set forth in item (i) for five years from the date of preparation thereof and the documents set forth in items (ii) to (iv) for the period up to the final day of the business year that contains the day on which five years have passed since the date of preparation thereof, at its office:
一 前事業年度の寄附者名簿
(i) a list of contributors for the previous business year;
二 前事業年度の役員報酬又は職員給与の支給に関する規程
(ii) rules concerning the payment of officers' remuneration or employees' salaries for the previous business year;
三 前事業年度の収益の明細その他の資金に関する事項、資産の譲渡等に関する事項、寄附金に関する事項その他の内閣府令で定める事項を記載した書類
(iii) a document stating the details of profits and other matters concerning funds, matters concerning transfer, etc. of assets, matters concerning contributions, and other matters specified by Cabinet Office Order for the previous business year;
四 前三号に掲げるもののほか、内閣府令で定める書類
(iv) beyond what is set forth in the preceding three items, the documents specified by Cabinet Office Order.
3 認定特定非営利活動法人は、助成金の支給を行ったときは、都道府県又は指定都市の条例で定めるところにより、遅滞なく、その助成の実績を記載した書類を作成し、その作成の日から起算して五年が経過した日を含む事業年度の末日までの間、これをその事務所に備え置かなければならない。
(3) When an approved corporation engaging in specified non-profit activities has provided subsidies, it must prepare a document stating its subsidizing services, without delay, as provided for by ordinance of the relevant prefecture or designated city, and retain it at its office for the period up to the final day of the business year that contains the day on which five years have passed since the date of preparation thereof.
4 認定特定非営利活動法人は、第四十四条第二項第二号若しくは第三号に掲げる書類又は第二項第二号から第四号までに掲げる書類若しくは前項の書類の閲覧の請求があった場合には、正当な理由がある場合を除いて、これをその事務所において閲覧させなければならない。
(4) In the case where an approved corporation engaging in specified non-profit activities has received a request for the inspection of the document set forth in Article 44, paragraph (2), item (ii) or (iii), the documents set forth in paragraph (2), items (ii) to (iv), or the document set forth in the preceding paragraph, it must make them available for inspection at its office except for the case where there are justifiable grounds for not doing so.
(役員報酬規程等の提出)
(Submission of Officers' Remuneration Rules, etc.)
第五十五条 認定特定非営利活動法人は、都道府県又は指定都市の条例で定めるところにより、毎事業年度一回、前条第二項第二号から第四号までに掲げる書類を所轄庁(二以上の都道府県の区域内に事務所を設置する認定特定非営利活動法人にあっては、所轄庁及び所轄庁以外の関係知事。次項において同じ。)に提出しなければならない。
Article 55 (1) An approved corporation engaging in specified non-profit activities must submit the documents set forth in paragraph (2), items (ii) to (iv) of the preceding Article to the competent authority (for an approved corporation engaging in specified non-profit activities that has offices in areas of two or more prefectures, to the competent authority and the relevant prefectural governor(s) other than the competent authority; the same applies in the following paragraph), once every business year, as provided for by ordinance of the relevant prefecture or designated city.
2 認定特定非営利活動法人は、助成金の支給を行ったときは、都道府県又は指定都市の条例で定めるところにより、前条第三項の書類を所轄庁に提出しなければならない。
(2) When an approved corporation engaging in specified non-profit activities has provided subsidies, it must submit the document set forth in paragraph (3) of the preceding Article to the competent authority, as provided for by ordinance of the relevant prefecture or designated city.
(役員報酬規程等の公開)
(Disclosure of Officers' Remuneration Rules, etc.)
第五十六条 所轄庁は、認定特定非営利活動法人から提出を受けた第四十四条第二項第二号若しくは第三号に掲げる書類又は第五十四条第二項第二号から第四号までに掲げる書類若しくは同条第三項の書類(過去五年間に提出を受けたものに限る。)について閲覧又は謄写の請求があったときは、都道府県又は指定都市の条例で定めるところにより、これを閲覧させ、又は謄写させなければならない。
Article 56 When the competent authority has received a request for the inspection or copying of the document set forth in Article 44, paragraph (2), item (ii) or (iii), the documents set forth in Article 54, paragraph (2), items (ii) to (iv), or the document set forth in paragraph (3) of that Article (limited to those submitted in the last five years) submitted by an approved corporation engaging in specified non-profit activities, the competent authority must make them available for inspection or copying, as provided for by ordinance of the relevant prefecture or designated city.
(認定の失効)
(Expiration of Approval)
第五十七条 認定特定非営利活動法人について、次のいずれかに掲げる事由が生じたときは、第四十四条第一項の認定は、その効力を失う。
Article 57 (1) When any of the following grounds has occurred for an approved corporation engaging in specified non-profit activities, the approval therefor set forth in Article 44, paragraph (1) ceases to be effective:
一 第四十四条第一項の認定の有効期間が経過したとき(第五十一条第四項に規定する場合にあっては、更新拒否処分がされたとき。)。
(i) when the validity period of the approval set forth in Article 44, paragraph (1) has passed (in the case prescribed in Article 51, paragraph (4), a disposition to refuse the renewal has been rendered);
二 認定特定非営利活動法人が認定特定非営利活動法人でない特定非営利活動法人と合併をした場合において、その合併が第六十三条第一項の認定を経ずにその効力を生じたとき(同条第四項に規定する場合にあっては、その合併の不認定処分がされたとき。)。
(ii) in the case where an approved corporation engaging in specified non-profit activities has merged with a corporation engaging in specified non-profit activities that is not an approved one, and when the merger has become effective without obtaining the approval set forth in Article 63, paragraph (1) (in the case prescribed in paragraph (4) of that Article, when a disposition not to approve the merger has been rendered);
三 認定特定非営利活動法人が解散したとき。
(iii) when an approved corporation engaging in specified non-profit activities has dissolved.
2 所轄庁は、前項の規定により第四十四条第一項の認定がその効力を失ったときは、インターネットの利用その他の適切な方法により、その旨を公示しなければならない。
(2) When the approval set forth in Article 44, paragraph (1) has ceased to be effective under the preceding paragraph, the competent authority must give a public notice of that fact by an appropriate means such as the use of the Internet.
3 所轄庁は、認定特定非営利活動法人で二以上の都道府県の区域内に事務所を設置するものについて第一項の規定により第四十四条第一項の認定がその効力を失ったときは、その旨を所轄庁以外の関係知事に対し通知しなければならない。
(3) When the approval set forth in Article 44, paragraph (1) has ceased to be effective under the preceding paragraph with regard to an approved corporation engaging in specified non-profit activities that has offices in areas of two or more prefectures, the competent authority must give a notice of that fact to the relevant prefectural governor(s) other than the competent authority.
第二節 特例認定特定非営利活動法人
Section 2 Specially Approved Corporations Engaging in Specified Non-profit Activities
(特例認定)
(Special Approval)
第五十八条 特定非営利活動法人であって新たに設立されたもののうち、その運営組織及び事業活動が適正であって特定非営利活動の健全な発展の基盤を有し公益の増進に資すると見込まれるものは、所轄庁の特例認定を受けることができる。
Article 58 (1) A newly incorporated corporation engaging in specified non-profit activities whose operational structure and business activities are appropriate and which has a basis of sound development of specified non-profit activities and is expected to contribute to enhancing public interest may obtain special approval from the competent authority.
2 第四十四条第二項(第一号に係る部分を除く。)及び第三項の規定は、前項の特例認定を受けようとする特定非営利活動法人について準用する。この場合において、同条第三項中「五年(同項の認定を受けたことのない特定非営利活動法人が同項の認定を受けようとする場合にあっては、二年)」とあるのは、「二年」と読み替えるものとする。
(2) The provisions of Article 44, paragraph (2) (excluding the part pertaining to item (i)) and paragraph (3) apply mutatis mutandis to a corporation engaging in specified non-profit activities that intends to obtain the special approval set forth in the preceding paragraph. In this case, the phrase "five years prior to the final day of the most recently ended business year of a corporation engaging in specified non-profit activities that intends to obtain the approval set forth in paragraph (1) (or within two years in the case where a corporation engaging in specified non-profit activities that has never obtained the approval set forth in that paragraph intends to obtain the approval set forth in that paragraph)" in paragraph (3) of that Article is deemed to be replaced with "two years prior to the final day of the most recently ended business year of a corporation engaging in specified non-profit activities that intends to obtain the approval set forth in paragraph (1)".
(特例認定の基準)
(Criteria for Special Approval)
第五十九条 所轄庁は、前条第一項の特例認定の申請をした特定非営利活動法人が次の各号に掲げる基準に適合すると認めるときは、同項の特例認定をするものとする。
Article 59 When the competent authority finds that a corporation engaging in specified non-profit activities that has filed an application for the approval set forth in paragraph (1) of the preceding Article conforms to the criteria set forth in the following items, the competent authority is to grant the special approval set forth in that paragraph:
一 第四十五条第一項第二号から第九号までに掲げる基準に適合すること。
(i) the corporation conforms to the criteria set forth in Article 45, paragraph (1), items (ii) to (ix);
二 前条第二項において準用する第四十四条第二項の申請書を提出した日の前日において、その設立の日(当該特定非営利活動法人が合併後存続した特定非営利活動法人である場合にあっては当該特定非営利活動法人又はその合併によって消滅した各特定非営利活動法人の設立の日のうち最も早い日、当該特定非営利活動法人が合併によって設立した特定非営利活動法人である場合にあってはその合併によって消滅した各特定非営利活動法人の設立の日のうち最も早い日)から五年を経過しない特定非営利活動法人であること。
(ii) as of the day preceding the day on which the corporation submitted a written application set forth in Article 44, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the corporation is a corporation engaging in specified non-profit activities for which five years have not passed since the date of its incorporation (in the case where the corporation engaging in specified non-profit activities is the one that continues to exist after a merger, since the earliest date of incorporation of that corporation or other corporations engaging in specified non-profit activities that have ceased to exist due to the merger; and in the case where the corporation engaging in specified non-profit activities is the one that has been incorporated through a merger, since the earliest date of incorporation of the corporations engaging in specified non-profit activities that have ceased to exist due to the merger);
三 第四十四条第一項の認定又は前条第一項の特例認定を受けたことがないこと。
(iii) the corporation has not obtained the approval set forth in Article 44, paragraph (1) or the special approval set forth in paragraph (1) of the preceding Article.
(特例認定の有効期間)
(Validity Period of Special Approval)
第六十条 第五十八条第一項の特例認定の有効期間は、当該特例認定の日から起算して三年とする。
Article 60 The validity period of the special approval set forth in Article 58, paragraph (1) is three years from the date of the granting of the special approval.
(特例認定の失効)
(Expiration of Special Approval)
第六十一条 特例認定特定非営利活動法人について、次のいずれかに掲げる事由が生じたときは、第五十八条第一項の特例認定は、その効力を失う。
Article 61 When any of the following grounds has occurred for a specially approved corporation engaging in specified non-profit activities, the special approval therefor set forth in Article 58, paragraph (1) ceases to be effective:
一 第五十八条第一項の特例認定の有効期間が経過したとき。
(i) when the validity period of the special approval set forth in Article 58, paragraph (1) has passed;
二 特例認定特定非営利活動法人が特例認定特定非営利活動法人でない特定非営利活動法人と合併をした場合において、その合併が第六十三条第一項又は第二項の認定を経ずにその効力を生じたとき(同条第四項に規定する場合にあっては、その合併の不認定処分がされたとき。)。
(ii) in the case where a specially approved corporation engaging in specified non-profit activities has merged with a corporation engaging in specified non-profit activities that is not a specially approved one, and when the merger has become effective without obtaining the approval set forth in Article 63, paragraph (1) or (2) (in the case prescribed in paragraph (4) of that Article, when a disposition not to approve the merger has been rendered);
三 特例認定特定非営利活動法人が解散したとき。
(iii) when a specially approved corporation engaging in specified non-profit activities has dissolved;
四 特例認定特定非営利活動法人が第四十四条第一項の認定を受けたとき。
(iv) when a specially approved corporation engaging in specified non-profit activities has obtained the approval set forth in Article 44, paragraph (1).
(認定特定非営利活動法人に関する規定の準用)
(Mutatis Mutandis Application of the Provisions Concerning Approved Corporations Engaging in Specified Non-profit Activities)
第六十二条 第四十六条から第五十条まで、第五十二条から第五十六条まで並びに第五十七条第二項及び第三項の規定は、特例認定特定非営利活動法人について準用する。この場合において、第五十四条第一項中「五年間」とあるのは「三年間」と、同条第二項中「五年間」とあるのは「三年間」と、「その作成の日から起算して五年が経過した日を含む事業年度」とあるのは「翌々事業年度」と、同条第三項中「五年が経過した日を含む事業年度の末日」とあるのは「第六十条の有効期間の満了の日」と、第五十六条中「五年間」とあるのは「三年間」と読み替えるものとする。
Article 62 The provisions of Articles 46 to 50, Articles 52 to 56, and Article 57, paragraphs (2) and (3) apply mutatis mutandis to specially approved corporations engaging in specified non-profit activities. In this case, in Article 54, paragraph (1), the term "five years" is deemed to be replaced with "three years"; in paragraph (2) of that Article, the term "five years" is deemed to be replaced with "three years" and the phrase "the business year that contains the day on which five years have passed since the date of preparation thereof" is deemed to be replaced with "the business year following the next business year of the relevant business year"; in paragraph (3) of that Article, the phrase "the final day of the business year that contains the day on which five years have passed" is deemed to be replaced with "the expiration date of the validity period set forth in Article 60"; and in Article 56, the term "five years" is deemed to be replaced with "three years".
第三節 認定特定非営利活動法人等の合併
Section 3 Merger of Approved Corporations Engaging in Specified Non-profit Activities
第六十三条 認定特定非営利活動法人が認定特定非営利活動法人でない特定非営利活動法人と合併をした場合は、合併後存続する特定非営利活動法人又は合併によって設立した特定非営利活動法人は、その合併について所轄庁の認定がされたときに限り、合併によって消滅した特定非営利活動法人のこの法律の規定による認定特定非営利活動法人としての地位を承継する。
Article 63 (1) In the case where an approved corporation engaging in specified non-profit activities has merged with a corporation engaging in specified non-profit activities that is not an approved one, the corporation engaging in specified non-profit activities that continues to exist after the merger or has been incorporated through the merger succeeds to the status as an approved corporation engaging in specified non-profit activities under this Act that had been held by the corporation engaging in specified non-profit activities that has ceased to exist due to the merger only when the merger has been approved by the competent authority.
2 特例認定特定非営利活動法人が特例認定特定非営利活動法人でない特定非営利活動法人(認定特定非営利活動法人であるものを除く。)と合併をした場合は、合併後存続する特定非営利活動法人又は合併によって設立した特定非営利活動法人は、その合併について所轄庁の認定がされたときに限り、合併によって消滅した特定非営利活動法人のこの法律の規定による特例認定特定非営利活動法人としての地位を承継する。
(2) In the case where a specially approved corporation engaging in specified non-profit activities has merged with a corporation engaging in specified non-profit activities that is not a specially approved one (excluding a corporation that is an approved corporation engaging in specified non-profit activities), the corporation engaging in specified non-profit activities that continues to exist after the merger or has been incorporated through the merger succeeds to status as a specially approved corporation engaging in specified non-profit activities under this Act that had been held by the corporation engaging in specified non-profit activities that has ceased to exist due to the merger only when the merger has been approved by the competent authority.
3 第一項の認定を受けようとする認定特定非営利活動法人又は前項の認定を受けようとする特例認定特定非営利活動法人は、第三十四条第三項の認証の申請に併せて、所轄庁に第一項の認定又は前項の認定の申請をしなければならない。
(3) An approved corporation engaging in specified non-profit activities that intends to obtain the approval set forth in paragraph (1) or a specially approved corporation engaging in specified non-profit activities that intends to obtain the approval set forth in the preceding paragraph must file an application for the approval set forth in paragraph (1) or the preceding paragraph with the competent authority upon filing an application for the certification set forth in Article 34, paragraph (3).
4 前項の申請があった場合において、その合併がその効力を生ずる日までにその申請に対する処分がされないときは、合併後存続する特定非営利活動法人又は合併によって設立した特定非営利活動法人は、その処分がされるまでの間は、合併によって消滅した特定非営利活動法人のこの法律の規定による認定特定非営利活動法人又は特例認定特定非営利活動法人としての地位を承継しているものとみなす。
(4) In the case where an application set forth in the preceding paragraph had been filed and when no disposition has been rendered for the application by the day on which the merger becomes effective, the corporation engaging in specified non-profit activities that continues to exist after the merger or has been incorporated through the merger is deemed to succeed to the status as an approved corporation engaging in specified non-profit activities or a specially approved corporation engaging in specified non-profit activities under this Act that had been held by the corporation engaging in specified non-profit activities that has ceased to exist due to the merger until the disposition is rendered.
5 第四十四条第二項及び第三項、第四十五条、第四十七条から第四十九条まで並びに第五十四条第一項の規定は第一項の認定について、第五十八条第二項において準用する第四十四条第二項及び第三項、第五十九条並びに前条において準用する第四十七条から第四十九条まで及び第五十四条第一項の規定は第二項の認定について、それぞれ準用する。この場合において、必要な技術的読替えその他これらの規定の適用に関し必要な事項は、政令で定める。
(5) The provisions of Article 44, paragraphs (2) and (3), Article 45, Articles 47 to 49, and Article 54, paragraph (1) apply mutatis mutandis to the approval set forth in paragraph (1), and the provisions of Article 44, paragraphs (2) and (3) as applied mutatis mutandis pursuant to Article 58, paragraph (2), Article 59, and Articles 47 to 49, and Article 54, paragraph (1) as applied mutatis mutandis pursuant to the preceding Article apply mutatis mutandis to the approval set forth in paragraph (2). In this case, necessary technical replacement of terms and other matters necessary for the application of these provisions are to be provided for by Cabinet Order.
第四節 認定特定非営利活動法人等の監督
Section 4 Supervision of Approved Corporations Engaging in Specified Non-profit Activities
(報告及び検査)
(Report and Inspection)
第六十四条 所轄庁は、認定特定非営利活動法人又は特例認定特定非営利活動法人(以下「認定特定非営利活動法人等」という。)が法令、法令に基づいてする行政庁の処分若しくは定款に違反し、又はその運営が著しく適正を欠いている疑いがあると認めるときは、当該認定特定非営利活動法人等に対し、その業務若しくは財産の状況に関し報告をさせ、又はその職員に、当該認定特定非営利活動法人等の事務所その他の施設に立ち入り、その業務若しくは財産の状況若しくは帳簿、書類その他の物件を検査させることができる。
Article 64 (1) When the competent authority finds that an approved corporation engaging in specified non-profit activities or a specially approved corporation engaging in specified non-profit activities (hereinafter referred to as an "approved corporation engaging in specified non-profit activities, etc.") is suspected to violate any of the laws and regulations, dispositions rendered by an administrative agency based on laws and regulations, or the articles of incorporation, or that its management is suspected to be significantly inappropriate, the competent authority may demand that the approved corporation engaging in specified non-profit activities, etc. make a report on its operations or the status of its assets, or have the competent authority's officials enter the offices or other facilities of the approved corporation engaging in specified non-profit activities, etc. and inspect its operations or the status of its assets, books, documents, or other articles.
2 所轄庁以外の関係知事は、認定特定非営利活動法人等が法令、法令に基づいてする行政庁の処分若しくは定款に違反し、又はその運営が著しく適正を欠いている疑いがあると認めるときは、当該認定特定非営利活動法人等に対し、当該都道府県の区域内における業務若しくは財産の状況に関し報告をさせ、又はその職員に、当該都道府県の区域内に所在する当該認定特定非営利活動法人等の事務所その他の施設に立ち入り、その業務若しくは財産の状況若しくは帳簿、書類その他の物件を検査させることができる。
(2) When any of the relevant prefectural governors other than the competent authority find(s) that an approved corporation engaging in specified non-profit activities, etc. is suspected to violate any of the laws and regulations, dispositions rendered by an administrative agency based on laws and regulations, or the articles of incorporation, or that its management is suspected to be significantly inappropriate, the governor may demand that the approved corporation engaging in specified non-profit activities, etc. make a report on its operations or the status of its assets within the area of the relevant prefecture, or have the prefectural officials enter the offices or other facilities of the approved corporation engaging in specified non-profit activities, etc. located in the area of the relevant prefecture and inspect its operations or the status of its assets, books, documents, or other articles.
3 所轄庁又は所轄庁以外の関係知事は、前二項の規定による検査をさせる場合においては、当該検査をする職員に、これらの項の疑いがあると認める理由を記載した書面を、あらかじめ、当該認定特定非営利活動法人等の役員その他の当該検査の対象となっている事務所その他の施設の管理について権限を有する者(第五項において「認定特定非営利活動法人等の役員等」という。)に提示させなければならない。
(3) In the case where the competent authority or any of the relevant prefectural governors other than the competent authority has its officials carry out the inspection under the preceding two paragraphs, the competent authority or the governor must have those officials who carry out the inspection present a document stating the grounds for finding the suspicion set forth in these paragraphs, in advance, to officers of the approved corporation engaging in specified non-profit activities, etc. or other persons who have the authority with regard to the management of the offices or other facilities subject to the inspection (referred to as the "officers, etc. of the approved corporation engaging in specified non-profit activities, etc." in paragraph (5)).
4 前項の規定にかかわらず、所轄庁又は所轄庁以外の関係知事が第一項又は第二項の規定による検査の適正な遂行に支障を及ぼすおそれがあると認める場合には、前項の規定による書面の提示を要しない。
(4) Notwithstanding the provisions of the preceding paragraph, when the competent authority or any of the relevant prefectural governors other than the competent authority finds any risk of hindering proper inspection under paragraph (1) or (2), the presentation of the document under the preceding paragraph is not necessary.
5 前項の場合において、所轄庁又は所轄庁以外の関係知事は、第一項又は第二項の規定による検査を終了するまでの間に、当該検査をする職員に、これらの項の疑いがあると認める理由を記載した書面を、認定特定非営利活動法人等の役員等に提示させるものとする。
(5) In the case referred to in the preceding paragraph, the competent authority or any of the relevant prefectural governors other than the competent authority is to have its officials who carry out the inspection present a document stating the grounds for finding the suspicion set forth in paragraph (1) or (2) to the officers, etc. of the approved corporation engaging in specified non-profit activities, etc. by the time of completing the inspection under paragraph (1) or (2).
6 第三項又は前項の規定は、第一項又は第二項の規定による検査をする職員が、当該検査により第三項又は前項の規定により理由として提示した事項以外の事項について第一項又は第二項の疑いがあると認められることとなった場合において、当該事項に関し検査を行うことを妨げるものではない。この場合において、第三項又は前項の規定は、当該事項に関する検査については適用しない。
(6) In the case where the inspection under paragraph (1) or (2) has revealed the suspicion set forth in paragraph (1) or (2) with regard to any matters other than those presented as the grounds under paragraph (3) or the preceding paragraph, the provisions of paragraph (3) or the preceding paragraph do not preclude the officials who carry out the inspection under paragraph (1) or (2) from carrying out the inspection with regard to those matters. In this case, the provisions of paragraph (3) or the preceding paragraph do not apply to the inspection with regard to those matters.
7 第四十一条第三項及び第四項の規定は、第一項又は第二項の規定による検査について準用する。
(7) The provisions of Article 41, paragraphs (3) and (4) apply mutatis mutandis to the inspection under paragraph (1) or (2).
(勧告、命令等)
(Recommendations, Orders, etc.)
第六十五条 所轄庁は、認定特定非営利活動法人等について、第六十七条第二項各号(同条第三項において準用する場合を含む。次項において同じ。)のいずれかに該当すると疑うに足りる相当な理由がある場合には、当該認定特定非営利活動法人等に対し、期限を定めて、その改善のために必要な措置を採るべき旨の勧告をすることができる。
Article 65 (1) When there are reasonable grounds to find that an approved corporation engaging in specified non-profit activities, etc. is suspected to fall under any of the items of Article 67, paragraph (2) (including the case as applied mutatis mutandis pursuant to paragraph (3) of that Article; the same applies in the following paragraph), the competent authority may recommend the approved corporation engaging in specified non-profit activities, etc. to take measures necessary for improvement by specifying a time limit.
2 所轄庁以外の関係知事は、認定特定非営利活動法人等について、第六十七条第二項各号(第一号にあっては、第四十五条第一項第三号に係る部分を除く。)のいずれかに該当すると疑うに足りる相当な理由がある場合には、当該認定特定非営利活動法人等に対し、期限を定めて、当該都道府県の区域内における事業活動について、その改善のために必要な措置を採るべき旨の勧告をすることができる。
(2) When there are reasonable grounds to find that an approved corporation engaging in specified non-profit activities, etc. is suspected to fall under any of the items of Article 67, paragraph (2) (for item (i), excluding the part pertaining to Article 45, paragraph (1), item (iii)), any of the relevant prefectural governors other than the competent authority may recommend the approved corporation engaging in specified non-profit activities, etc. to take measures necessary for improvement for its business activities within the area of the relevant prefecture by specifying a time limit.
3 所轄庁又は所轄庁以外の関係知事は、前二項の規定による勧告をしたときは、インターネットの利用その他の適切な方法により、その勧告の内容を公表しなければならない。
(3) When the competent authority or any of the relevant prefectural governors other than the competent authority has made recommendation under the preceding two paragraphs, the competent authority or the governor must publicize the details of the recommendation by an appropriate means such as the use of the Internet.
4 所轄庁又は所轄庁以外の関係知事は、第一項又は第二項の規定による勧告を受けた認定特定非営利活動法人等が、正当な理由がなく、その勧告に係る措置を採らなかったときは、当該認定特定非営利活動法人等に対し、その勧告に係る措置を採るべきことを命ずることができる。
(4) When an approved corporation engaging in specified non-profit activities, etc. that had received the recommendation under paragraph (1) or (2) has failed to take measures as recommended without justifiable grounds, the competent authority or the relevant prefectural governor other than the competent authority may order the approved corporation engaging in specified non-profit activities, etc. to take measures as recommended.
5 第一項及び第二項の規定による勧告並びに前項の規定による命令は、書面により行うよう努めなければならない。
(5) The competent authority or the relevant prefectural governor(s) other than the competent authority must endeavor to make a recommendation under paragraphs (1) and (2) and issue an order under the preceding paragraph in writing.
6 所轄庁又は所轄庁以外の関係知事は、第四項の規定による命令をしたときは、インターネットの利用その他の適切な方法により、その旨を公示しなければならない。
(6) When the competent authority or any of the relevant prefectural governors other than the competent authority has issued an order under paragraph (4), the competent authority or the governor must give a public notice of that fact by an appropriate means such as the use of the Internet.
7 所轄庁又は所轄庁以外の関係知事は、第一項若しくは第二項の規定による勧告又は第四項の規定による命令をしようとするときは、次の各号に掲げる事由の区分に応じ、当該事由の有無について、当該各号に定める者の意見を聴くことができる。
(7) When the competent authority or any of the relevant prefectural governors other than the competent authority intends to make a recommendation under paragraphs (1) and (2) or issue an order under paragraph (4), the competent authority or the governor may hear opinions of the persons specified in the following items regarding the existence or non-existence of the relevant grounds in accordance with the category of the grounds set forth therein:
一 第四十七条第一号ニ又は第六号に規定する事由 警視総監又は道府県警察本部長
(i) the grounds prescribed in Article 47, item (i), (d) or item (vi): the Superintendent General of the Metropolitan Police Department or the Chief of the Prefectural Police Headquarters;
二 第四十七条第四号又は第五号に規定する事由 国税庁長官等
(ii) the grounds prescribed in Article 47, item (iv) or (v): the Commissioner of the National Tax Agency, etc.
(その他の事業の停止)
(Suspension of Other Businesses)
第六十六条 所轄庁は、その他の事業を行う認定特定非営利活動法人につき、第五条第一項の規定に違反してその他の事業から生じた利益が当該認定特定非営利活動法人が行う特定非営利活動に係る事業以外の目的に使用されたと認めるときは、当該認定特定非営利活動法人に対し、その他の事業の停止を命ずることができる。
Article 66 (1) When the competent authority finds that an approved corporation engaging in specified non-profit activities that also conducts other businesses has used the profits arising from those other businesses for any purpose other than the business pertaining to its specified non-profit activities in violation of the provisions of Article 5, paragraph (1), the competent authority may order the approved corporation engaging in specified non-profit activities to suspend those other businesses.
2 前条第五項及び第六項の規定は、前項の規定による命令について準用する。
(2) The provisions of paragraphs (5) and (6) of the preceding Article apply mutatis mutandis to an order under the preceding paragraph.
(認定又は特例認定の取消し)
(Rescission of Approval or Special Approval)
第六十七条 所轄庁は、認定特定非営利活動法人が次のいずれかに該当するときは、第四十四条第一項の認定を取り消さなければならない。
Article 67 (1) When an approved corporation engaging in specified non-profit activities falls under any of the following, the competent authority must rescind the approval therefor set forth in Article 44, paragraph (1):
一 第四十七条各号(第二号を除く。)のいずれかに該当するとき。
(i) when the corporation falls under any of the items of Article 47 (excluding item (ii));
二 偽りその他不正の手段により第四十四条第一項の認定、第五十一条第二項の有効期間の更新又は第六十三条第一項の認定を受けたとき。
(ii) when the corporation has obtained the approval set forth in Article 44, paragraph (1), renewed the validity period set forth in Article 51, paragraph (2), or obtained the approval set forth in Article 63, paragraph (1) through deception or other wrongful means;
三 正当な理由がなく、第六十五条第四項又は前条第一項の規定による命令に従わないとき。
(iii) when the corporation has failed to follow an order under Article 65, paragraph (4) or paragraph (1) of the preceding Article without justifiable grounds;
四 認定特定非営利活動法人から第四十四条第一項の認定の取消しの申請があったとき。
(iv) when the corporation has applied for the rescission of the approval therefor set forth in Article 44, paragraph (1).
2 所轄庁は、認定特定非営利活動法人が次のいずれかに該当するときは、第四十四条第一項の認定を取り消すことができる。
(2) When an approved corporation engaging in specified non-profit activities falls under any of the following, the competent authority may rescind the approval therefor set forth in Article 44, paragraph (1):
一 第四十五条第一項第三号、第四号イ若しくはロ又は第七号に掲げる基準に適合しなくなったとき。
(i) when the corporation has ceased to conform to the criteria set forth in Article 45, paragraph (1), item (iii), item (iv), (a) or (b), or item (vii);
二 第二十九条、第五十二条第四項又は第五十四条第四項の規定を遵守していないとき。
(ii) when the corporation does not observe the provisions of Article 29, Article 52, paragraph (4), or Article 54, paragraph (4);
三 前二号に掲げるもののほか、法令又は法令に基づいてする行政庁の処分に違反したとき。
(iii) beyond what is set forth in the preceding two items, when the corporation has violated any of the laws and regulations or dispositions rendered by an administrative agency based on laws and regulations.
3 前二項の規定は、第五十八条第一項の特例認定について準用する。この場合において、第一項第二号中「、第五十一条第二項の有効期間の更新又は第六十三条第一項の認定」とあるのは、「又は第六十三条第二項の認定」と読み替えるものとする。
(3) The provisions of the preceding two paragraphs apply mutatis mutandis to the special approval set forth in Article 58, paragraph (1). In this case, the phrase "renewed the validity period set forth in Article 51, paragraph (2), or obtained the approval set forth in Article 63, paragraph (1)" in paragraph (1), item (ii) is deemed to be replaced with "or the approval set forth in Article 63, paragraph (2)".
4 第四十三条第三項及び第四項、第四十九条第一項から第三項まで並びに第六十五条第七項の規定は、第一項又は第二項の規定による認定の取消し(第六十九条において「認定の取消し」という。)及び前項において準用する第一項又は第二項の規定による特例認定の取消し(同条において「特例認定の取消し」という。)について準用する。
(4) The provisions of Article 43, paragraphs (3) and (4), Article 49, paragraphs (1) to (3), and Article 65, paragraph (7) apply mutatis mutandis to the rescission of the approval under paragraph (1) or (2) (referred to as the "rescission of the approval" in Article 69) and the rescission of the special approval under paragraph (1) or (2) as applied mutatis mutandis pursuant to the preceding paragraph (referred to as the "rescission of the special approval" in that Article).
(所轄庁への意見等)
(Opinions to the Competent Authority, etc.)
第六十八条 所轄庁以外の関係知事は、認定特定非営利活動法人等が第六十五条第四項の規定による命令に従わなかった場合その他の場合であって、所轄庁が当該認定特定非営利活動法人等に対して適当な措置を採ることが必要であると認めるときは、所轄庁に対し、その旨の意見を述べることができる。
Article 68 (1) In the case where an approved corporation engaging in specified non-profit activities has failed to follow an order under Article 65, paragraph (4) or other cases and when it is found necessary for the competent authority to take appropriate measures against the approved corporation engaging in specified non-profit activities, the relevant prefectural governor(s) other than the competent authority may state opinions to that effect to the competent authority.
2 次の各号に掲げる者は、認定特定非営利活動法人等についてそれぞれ当該各号に定める事由があると疑うに足りる相当な理由があるため、所轄庁が当該認定特定非営利活動法人等に対して適当な措置を採ることが必要であると認める場合には、所轄庁に対し、その旨の意見を述べることができる。
(2) In the case where there are reasonable grounds to suspect the existence of the grounds specified in the following items for an approved corporation engaging in specified non-profit activities and it is therefore found necessary for the competent authority to take appropriate measures against the approved corporation engaging in specified non-profit activities, the persons respectively set forth in the following items may state opinions to that effect to the competent authority:
一 警視総監又は道府県警察本部長 第四十七条第一号ニ又は第六号に該当する事由
(i) the Superintendent General of the Metropolitan Police Department or the Chief of the Prefectural Police Headquarters: the grounds falling under Article 47, item (i), (d) or item (vi);
二 国税庁長官等 第四十七条第四号又は第五号に該当する事由
(ii) the Commissioner of the National Tax Agency, etc.: the grounds falling under Article 47, item (iv) or (v).
3 所轄庁は、この章に規定する認定特定非営利活動法人等に関する事務の実施に関して特に必要があると認めるときは、所轄庁以外の関係知事に対し、当該所轄庁以外の関係知事が採るべき措置について、必要な要請をすることができる。
(3) When the competent authority finds it especially necessary for performing the affairs concerning approved corporations engaging in specified non-profit activities, etc. prescribed in this Chapter, the competent authority may make a necessary request to the relevant prefectural governor(s) other than the competent authority with regard to the measures to be taken by the prefectural governor(s).
(所轄庁への指示)
(Instruction to the Competent Authority)
第六十九条 内閣総理大臣は、この章に規定する認定特定非営利活動法人等に関する事務の実施に関して地域間の均衡を図るため特に必要があると認めるときは、所轄庁に対し、第六十五条第一項の規定による勧告、同条第四項の規定による命令、第六十六条第一項の規定による命令又は認定の取消し若しくは特例認定の取消しその他の措置を採るべきことを指示することができる。
Article 69 When the Prime Minister finds it especially necessary in order to ensure the balance among regions in connection with the performance of the affairs concerning approved corporations engaging in specified non-profit activities, etc. prescribed in this Chapter, the Prime Minister may instruct the competent authority to make a recommendation under Article 65, paragraph (1), issue an order under paragraph (4) of that Article, issue an order under Article 66, paragraph (1), rescind the approval or the special approval, or take other measures.
第四章 税法上の特例
Chapter IV Special Provisions for Tax Treatment
第七十条 特定非営利活動法人は、法人税法その他法人税に関する法令の規定の適用については、同法第二条第六号に規定する公益法人等とみなす。この場合において、同法第三十七条の規定を適用する場合には同条第四項中「公益法人等(」とあるのは「公益法人等(特定非営利活動促進法(平成十年法律第七号)第二条第二項に規定する法人(以下「特定非営利活動法人」という。)並びに」と、同法第六十六条の規定を適用する場合には同条第一項及び第二項中「普通法人」とあるのは「普通法人(特定非営利活動法人を含む。)」と、同条第三項中「公益法人等(」とあるのは「公益法人等(特定非営利活動法人及び」と、租税特別措置法(昭和三十二年法律第二十六号)第六十八条の六の規定を適用する場合には同条中「みなされているもの」とあるのは「みなされているもの(特定非営利活動促進法第二条第二項に規定する法人については、小規模な法人として政令で定めるものに限る。)」とする。
Article 70 (1) With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation taxes, a corporation engaging in specified non-profit activities is deemed to be the public interest corporation, etc. prescribed in Article 2, item (vi) of the same Act. In this case, when applying the provisions of Article 37 of the same Act, the phrase "public interest corporation, etc. (excluding" in paragraph (4) of that Article is to be replaced with "public interest corporation, etc. (excluding the corporation prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998) (hereinafter referred to as a "corporation engaging in specified non-profit activities") and"; when applying the provisions of Article 66 of the same Act, the term "ordinary corporation" in paragraphs (1) and (2) of that Article is to be replaced with "ordinary corporation (including a corporation engaging in specified non-profit activities)", and the phrase "public interest corporation, etc. (excluding" in paragraph (3) of that Article is to be replaced with "public interest corporation, etc. (excluding a corporation engaging in specified non-profit activities and"; and when applying the provisions of Article 68-6 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), the phrase "a corporation deemed to be a public interest corporation, etc. prescribed in that item by any Acts other than the same Act" in that Article is to be replaced with "a corporation deemed to be a public interest corporation, etc. prescribed in that item by any Acts other than the same Act (for the corporation prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities, limited to a corporation specified by Cabinet Order as a small-sized corporation)".
2 特定非営利活動法人は、消費税法(昭和六十三年法律第百八号)その他消費税に関する法令の規定の適用については、同法別表第三に掲げる法人とみなす。
(2) With regard to the application of the provisions of the Consumption Tax Act (Act No. 108 of 1988) and other laws and regulations concerning consumption taxes, a corporation engaging in specified non-profit activities is deemed to be any of the corporations set forth in Appended Table 3 of the same Act.
3 特定非営利活動法人は、地価税法(平成三年法律第六十九号)その他地価税に関する法令の規定(同法第三十三条の規定を除く。)の適用については、同法第二条第六号に規定する公益法人等とみなす。ただし、同法第六条の規定による地価税の非課税に関する法令の規定の適用については、同法第二条第七号に規定する人格のない社団等とみなす。
(3) With regard to the application of the provisions of the Land Value Tax Act (Act No. 69 of 1991) and other laws and regulations concerning land value taxes (excluding the provisions of Article 33 of the same Act), a corporation engaging in specified non-profit activities is deemed to be the public interest corporation, etc. prescribed in Article 2, item (vi) of the same Act; provided, however, that with regard to the application of the provisions of laws and regulations concerning the exemption from land value taxes under Article 6 of the same Act, a corporation engaging in specified non-profit activities is deemed to be the association, etc. without legal personality prescribed in Article 2, item (vii) of the same Act.
第七十一条 個人又は法人が、認定特定非営利活動法人等に対し、その行う特定非営利活動に係る事業に関連する寄附又は贈与をしたときは、租税特別措置法で定めるところにより、当該個人又は法人に対する所得税、法人税又は相続税の課税について寄附金控除等の特例の適用があるものとする。
Article 71 When an individual or a corporation has made a contribution or donation to an approved corporation engaging in specified non-profit activities in relation to the business pertaining to its specified non-profit activities, deduction for a contribution or donation or other special provisions for taxation regarding income tax, corporation tax or inheritance tax are applied to the individual or the corporation as provided for by the Act on Special Measures Concerning Taxation.
第五章 雑則
Chapter V Miscellaneous Provisions
(情報の提供等)
(Information Provision, etc.)
第七十二条 内閣総理大臣及び所轄庁は、特定非営利活動法人に対する寄附その他の特定非営利活動への市民の参画を促進するため、認定特定非営利活動法人等その他の特定非営利活動法人の事業報告書その他の活動の状況に関するデータベースの整備を図り、国民にインターネットその他の高度情報通信ネットワークの利用を通じて迅速に情報を提供できるよう必要な措置を講ずるものとする。
Article 72 (1) In order to promote citizens' participation in specified non-profit activities such as through making contributions to corporations engaging in specified non-profit activities, the Prime Minister and the competent authority are to develop a database compiling business reports and other status of activities of approved corporations engaging in specified non-profit activities and other corporations engaging in specified non-profit activities and take necessary measures so as to provide information to the general public promptly by the use of the Internet and other advanced information and telecommunications network.
2 所轄庁及び特定非営利活動法人は、特定非営利活動法人の事業報告書その他の活動の状況に関する情報を前項の規定により内閣総理大臣が整備するデータベースに記録することにより、当該情報の積極的な公表に努めるものとする。
(2) The competent authority and corporations engaging in specified non-profit activities are to make efforts for positively disclosing business reports and other status of activities of corporations engaging in specified non-profit activities by recording that kind of information in the database developed by the Prime Minister.
(協力依頼)
(Request for Cooperation)
第七十三条 所轄庁は、この法律の施行のため必要があると認めるときは、官庁、公共団体その他の者に照会し、又は協力を求めることができる。
Article 73 When the competent authority finds it necessary for the enforcement of this Act, it may make inquiries of or request cooperation from government agencies, public entities and any other persons.
(Application of the Act on Use of Information and Communications Technology in Administrative Procedures)
第七十四条 第十条第一項の規定による申請及び同条第二項(第二十五条第五項及び第三十四条第五項において準用する場合を含む。)の規定による縦覧、第十二条第三項(第二十五条第五項及び第三十四条第五項において準用する場合を含む。)の規定による通知、第十三条第二項(第三十九条第二項において準用する場合を含む。)の規定による届出、第二十三条第一項の規定による届出、第二十五条第三項の規定による申請、同条第六項の規定による届出及び同条第七項の規定による提出、第二十九条の規定による提出、第三十条の規定による閲覧、第三十一条第二項の規定による申請、第三十四条第三項の規定による申請、第四十三条第四項(第六十七条第四項において準用する場合を含む。)の規定による交付、第四十四条第一項の規定による申請、第四十九条第一項(第五十一条第五項、第六十二条(第六十三条第五項において準用する場合を含む。)、第六十三条第五項及び第六十七条第四項において準用する場合を含む。)の規定による通知及び第四十九条第四項(第五十一条第五項、第六十二条(第六十三条第五項において準用する場合を含む。)及び第六十三条第五項において準用する場合を含む。)の規定による提出、第五十一条第三項の規定による申請、第五十二条第二項(第六十二条において準用する場合を含む。)の規定による提出、第五十三条第四項(第六十二条において準用する場合を含む。)の規定による提出、第五十五条第一項及び第二項(これらの規定を第六十二条において準用する場合を含む。)の規定による提出、第五十六条(第六十二条において準用する場合を含む。)の規定による閲覧、第五十八条第一項の規定による申請並びに第六十三条第三項の規定による申請について行政手続等における情報通信の技術の利用に関する法律(平成十四年法律第百五十一号)の規定を適用する場合においては、同法中「主務省令」とあるのは、「都道府県又は指定都市の条例」とし、同法第十二条の規定は、適用しない。
Article 74 In the case of applying the provisions of the Act on Use of Information and Communications Technology in Administrative Procedures (Act No. 151 of 2002) to an application under Article 10, paragraph (1) and the inspection under paragraph (2) of that Article (including the case as applied mutatis mutandis pursuant to Article 25, paragraph (5), and Article 34, paragraph (5)), a notice under Article 12, paragraph (3) (including the case as applied mutatis mutandis pursuant to Article 25, paragraph (5), and Article 34, paragraph (5)), a report under Article 13, paragraph (2) (including the case as applied mutatis mutandis pursuant to Article 39, paragraph (2)), a report under Article 23, paragraph (1), an application under Article 25, paragraph (3), a report under paragraph (6) of that Article and the submission under paragraph (7) of that Article, the submission under Article 29, the inspection under Article 30, an application under Article 31, paragraph (2), an application under Article 34, paragraph (3), the delivery under Article 43, paragraph (4) (including the case as applied mutatis mutandis pursuant to Article 67, paragraph (4)), an application under Article 44, paragraph (1), a notice under Article 49, paragraph (1) (including the case as applied mutatis mutandis pursuant to Article 51, paragraph (5), Article 62 (including the case as applied mutatis mutandis pursuant to Article 63, paragraph (5)), Article 63, paragraph (5), and Article 67, paragraph (4)), and the submission under Article 49, paragraph (4) (including the case as applied mutatis mutandis pursuant to Article 51, paragraph (5), Article 62 (including the case as applied mutatis mutandis pursuant to Article 63, paragraph (5)), and Article 63, paragraph (5)), an application under Article 51, paragraph (3), the submission under Article 52, paragraph (2) (including the case as applied mutatis mutandis pursuant to Article 62), the submission under Article 53, paragraph (4) (including the case as applied mutatis mutandis pursuant to Article 62), the submission under Article 55, paragraphs (1) and (2) (including the case where these provisions are applied mutatis mutandis pursuant to Article 62), the inspection under Article 56 (including the case as applied mutatis mutandis pursuant to Article 62), an application under Article 58, paragraph (1), and an application under Article 63, paragraph (3), the term "competent Ministerial Order" in the same Act is to be replaced with "ordinance of the relevant prefecture or designated city" and the provisions of Article 12 of the same Act do not apply.
(Application of the Act on Use of Information and Communications Technology in Document Preservation, etc. Conducted by Private Companies, etc.)
第七十五条 第十四条(第三十九条第二項において準用する場合を含む。)の規定による作成及び備置き、第二十八条第一項の規定による作成及び備置き、同条第二項の規定による備置き並びに同条第三項の規定による閲覧、第三十五条第一項の規定による作成及び備置き、第四十五条第一項第五号(第五十一条第五項及び第六十三条第五項において準用する場合を含む。)の規定による閲覧、第五十二条第四項(第六十二条において準用する場合を含む。)の規定による閲覧、第五十四条第一項(第六十二条(第六十三条第五項において準用する場合を含む。)及び第六十三条第五項において準用する場合を含む。)の規定による備置き、第五十四条第二項及び第三項(これらの規定を第六十二条において準用する場合を含む。)の規定による作成及び備置き並びに第五十四条第四項(第六十二条において準用する場合を含む。)の規定による閲覧について民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律(平成十六年法律第百四十九号)の規定を適用する場合においては、同法中「主務省令」とあるのは、「都道府県又は指定都市の条例」とし、同法第九条の規定は、適用しない。
Article 75 In the case of applying the provisions of the Act on Use of Information and Communications Technology in Document Preservation, etc. Conducted by Private Companies, etc. (Act No. 149 of 2004) to the preparation and retention under Article 14 (including the case as applied mutatis mutandis pursuant to Article 39, paragraph (2)), the preparation and retention under Article 28, paragraph (1), the retention under paragraph (2) of that Article and the inspection under paragraph (3) of that Article, the preparation and retention under Article 35, paragraph (1), the inspection under Article 45, paragraph (1), item (v) (including the case as applied mutatis mutandis pursuant to Article 51, paragraph (5), and Article 63, paragraph (5)), the inspection under Article 52, paragraph (4) (including the case as applied mutatis mutandis pursuant to Article 62), the retention under Article 54, paragraph (1) (including the case as applied mutatis mutandis pursuant to Article 62 (including the case as applied mutatis mutandis pursuant to Article 63, paragraph (5)), and Article 63, paragraph (5)), the preparation and retention under Article 54, paragraphs (2) and (3) (including the case where these provisions are applied mutatis mutandis pursuant to Article 62), and the inspection under Article 54, paragraph (4) (including the case as applied mutatis mutandis pursuant to Article 62), the term "competent Ministerial Order" in the same Act is to be replaced with "ordinance of the relevant prefecture or designated city" and the provisions of Article 9 of the same Act do not apply.
(実施規定)
(Enforcement Provisions)
第七十六条 この法律に定めるもののほか、この法律の規定の実施のための手続その他その執行に関し必要な細則は、内閣府令又は都道府県若しくは指定都市の条例で定める。
Article 76 Beyond what is provided for in this Act, procedures for enforcing this Act and other detailed regulations necessary for the execution thereof are to be provided for by Cabinet Office Order or ordinance of the relevant prefecture or designated city.
第六章 罰則
Chapter VI Penal Provisions
第七十七条 偽りその他不正の手段により第四十四条第一項の認定、第五十一条第二項の有効期間の更新、第五十八条第一項の特例認定又は第六十三条第一項若しくは第二項の認定を受けた者は、六月以下の懲役又は五十万円以下の罰金に処する。
Article 77 A person who has obtained the approval set forth in Article 44, paragraph (1), renewed the validity period set forth in Article 51, paragraph (2), or obtained the special approval set forth in Article 58, paragraph (1) or the approval set forth in Article 63, paragraph (1) or (2) through deception or other wrongful means is punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
第七十八条 次の各号のいずれかに該当する者は、五十万円以下の罰金に処する。
Article 78 A person falling under any of the following items is punished by a fine of not more than 500,000 yen:
一 正当な理由がないのに、第四十二条の規定による命令に違反して当該命令に係る措置を採らなかった者
(i) a person who has failed to take measures as ordered, without justifiable grounds, in violation of an order issued under Article 42;
二 第五十条第一項の規定に違反して、認定特定非営利活動法人であると誤認されるおそれのある文字をその名称又は商号中に用いた者
(ii) a person who has used in its name or trade name the words that are likely to be mistaken for an approved corporation engaging in specified non-profit activities, in violation of the provisions of Article 50, paragraph (1);
三 第五十条第二項の規定に違反して、他の認定特定非営利活動法人であると誤認されるおそれのある名称又は商号を使用した者
(iii) a person who has used any name or trade name that is likely to be mistaken for another approved corporation engaging in specified non-profit activities, in violation of the provisions of Article 50, paragraph (2);
四 第六十二条において準用する第五十条第一項の規定に違反して、特例認定特定非営利活動法人であると誤認されるおそれのある文字をその名称又は商号中に用いた者
(iv) a person who has used in its name or trade name the words that are likely to be mistaken for a specially approved corporation engaging in specified non-profit activities, in violation of the provisions of Article 50, paragraph (1) as applied mutatis mutandis pursuant to Article 62;
五 第六十二条において準用する第五十条第二項の規定に違反して、他の特例認定特定非営利活動法人であると誤認されるおそれのある名称又は商号を使用した者
(v) a person who has used any name or trade name that is likely to be mistaken for another specially approved corporation engaging in specified non-profit activities, in violation of the provisions of Article 50, paragraph (2) as applied mutatis mutandis pursuant to Article 62;
六 正当な理由がないのに、第六十五条第四項の規定による命令に違反して当該命令に係る措置を採らなかった者
(vi) a person who has failed to take measures as ordered, without justifiable grounds, in violation of an order issued under Article 65, paragraph (4);
七 正当な理由がないのに、第六十六条第一項の規定による停止命令に違反して引き続きその他の事業を行った者
(vii) a person who has continuously conducted other businesses, without justifiable grounds, in violation of a suspension order issued under Article 66, paragraph (1).
第七十九条 法人(法人でない団体で代表者又は管理人の定めのあるものを含む。以下この項において同じ。)の代表者若しくは管理人又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前二条の違反行為をしたときは、行為者を罰するほか、その法人又は人に対しても、各本条の罰金刑を科する。
Article 79 (1) When any representative or administrator of a juridical person (including an organization not falling under a juridical person for which a representative or an administrator has been designated; hereinafter the same applies in this paragraph), or an agent, employee, or other worker of a juridical person or an individual has committed any violation of the provisions set forth in the preceding two Articles with regard to the operations of the juridical person or the individual, not only the offender is punished, but also the juridical person or the individual is punished by the fine set forth in the respective Articles.
2 法人でない団体について前項の規定の適用がある場合には、その代表者又は管理人が、その訴訟行為につき法人でない団体を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
(2) In the case where the provisions of the preceding paragraph apply to an organization not falling under a juridical person, its representative or administrator represents the organization not falling under a juridical person with regard to any procedural act, and the provisions of Acts concerning criminal procedures, in the case where a juridical person acts as the accused or the suspect, apply mutatis mutandis to that case.
第八十条 次の各号のいずれかに該当する場合においては、特定非営利活動法人の理事、監事又は清算人は、二十万円以下の過料に処する。
Article 80 In the case falling under any of the following items, the directors, auditors or liquidators of a corporation engaging in specified non-profit activities are punished by a civil fine of not more than 200,000 yen:
一 第七条第一項の規定による政令に違反して、登記することを怠ったとき。
(i) when the corporation has negligently failed to make a registration in violation of Cabinet Order under Article 7, paragraph (1);
二 第十四条(第三十九条第二項において準用する場合を含む。)の規定に違反して、財産目録を備え置かず、又はこれに記載すべき事項を記載せず、若しくは不実の記載をしたとき。
(ii) when the corporation has failed to retain an inventory of assets in violation of the provisions of Article 14 (including the case as applied mutatis mutandis pursuant to Article 39, paragraph (2)), or has failed to enter the matters that should be entered therein, or has misrepresented the facts;
三 第二十三条第一項若しくは第二十五条第六項(これらの規定を第五十二条第一項(第六十二条において準用する場合を含む。)の規定により読み替えて適用する場合を含む。)又は第五十三条第一項(第六十二条において準用する場合を含む。)の規定に違反して、届出をせず、又は虚偽の届出をしたとき。
(iii) when the corporation has failed to make a report in violation of the provisions of Article 23, paragraph (1) or Article 25, paragraph (6) (including the case where these provisions are applied mutatis mutandis by replacing the terms pursuant to Article 52, paragraph (1) (including the case as applied mutatis mutandis pursuant to Article 62)), or Article 53, paragraph (1) (including the case as applied mutatis mutandis pursuant to Article 62), or has made a false report;
四 第二十八条第一項若しくは第二項、第五十四条第一項(第六十二条(第六十三条第五項において準用する場合を含む。)及び第六十三条第五項において準用する場合を含む。)又は第五十四条第二項及び第三項(これらの規定を第六十二条において準用する場合を含む。)の規定に違反して、書類を備え置かず、又はこれに記載すべき事項を記載せず、若しくは不実の記載をしたとき。
(iv) when the corporation has failed to retain the documents in violation of the provisions of Article 28, paragraph (1) or (2), Article 54, paragraph (1) (including the case as applied mutatis mutandis pursuant to Article 62 (including the case as applied mutatis mutandis pursuant to Article 63, paragraph (5)), and Article 63, paragraph (5)), or Article 54, paragraphs (2) and (3) (including the case where these provisions are applied mutatis mutandis pursuant to Article 62), or has failed to enter the matters that should be entered therein, or has misrepresented the facts;
五 第二十五条第七項若しくは第二十九条(これらの規定を第五十二条第一項(第六十二条において準用する場合を含む。)の規定により読み替えて適用する場合を含む。)、第四十九条第四項(第五十一条第五項、第六十二条(第六十三条第五項において準用する場合を含む。)及び第六十三条第五項において準用する場合を含む。)又は第五十二条第二項、第五十三条第四項若しくは第五十五条第一項若しくは第二項(これらの規定を第六十二条において準用する場合を含む。)の規定に違反して、書類の提出を怠ったとき。
(v) when the corporation has negligently failed to submit the documents in violation of the provisions of Article 25, paragraph (7) or Article 29 (including the case where these provisions are applied mutatis mutandis by replacing the terms pursuant to Article 52, paragraph (1) (including the case as applied mutatis mutandis pursuant to Article 62)), Article 49, paragraph (4) (including the case as applied mutatis mutandis pursuant to Article 51, paragraph (5), Article 62 (including the case as applied mutatis mutandis pursuant to Article 63, paragraph (5)), and Article 63, paragraph (5)), or Article 52, paragraph (2), Article 53, paragraph (4), or Article 55, paragraph (1) or (2) (including the case where these provisions are applied mutatis mutandis pursuant to Article 62);
六 第三十一条の三第二項又は第三十一条の十二第一項の規定に違反して、破産手続開始の申立てをしなかったとき。
(vi) when the corporation has failed to file a petition for the commencement of bankruptcy proceedings in violation of the provisions of Article 31-3, paragraph (2) or Article 31-12, paragraph (1);
七 第二十八条の二第一項、第三十一条の十第一項又は第三十一条の十二第一項の規定に違反して、公告をせず、又は不正の公告をしたとき。
(vii) when the corporation or the liquidators has/have failed to give a public notice in violation of the provisions of Article 28-2, paragraph (1), Article 31-10, paragraph (1), or Article 31-12, paragraph (1) or has/have given an improper public notice;
八 第三十五条第一項の規定に違反して、書類の作成をせず、又はこれに記載すべき事項を記載せず、若しくは不実の記載をしたとき。
(viii) when the corporation has failed to prepare the documents in violation of the provisions of Article 35, paragraph (1), or has failed to enter the matters that should be entered therein, or has misrepresented the facts;
九 第三十五条第二項又は第三十六条第二項の規定に違反したとき。
(ix) when the corporation has violated the provisions of Article 35, paragraph (2), or Article 36, paragraph (2);
十 第四十一条第一項又は第六十四条第一項若しくは第二項の規定による報告をせず、若しくは虚偽の報告をし、又はこれらの項の規定による検査を拒み、妨げ、若しくは忌避したとき。
(x) when the corporation has failed to make a report under Article 41, paragraph (1), or Article 64, paragraph (1) or (2), or has made a false report, or has refused, obstructed, or avoided inspection under these provisions.
第八十一条 第四条の規定に違反した者は、十万円以下の過料に処する。
Article 81 A person who has violated the provisions of Article 4 is punished by a civil fine of not more than 100,000 yen.
附 則 〔平成二十三年六月二十二日法律第七十号〕〔抄〕
Supplementary Provisions [Act No. 70 of June 22, 2011] [Extract]
(事業報告書等及び活動計算書に関する経過措置)
(Transitional Measures Concerning Business Reports, etc. and Activity Statements)
第六条 新特定非営利活動促進法第二十八条第一項の規定は、施行日以後に開始する事業年度に係る同項に規定する事業報告書等について適用し、施行日前に開始した事業年度に係る旧特定非営利活動促進法第二十八条第一項に規定する事業報告書等及び役員名簿等については、なお従前の例による。
Article 6 (1) The provisions of Article 28, paragraph (1) of the New Act on Promotion of Specified Non-profit Activities apply to the business reports, etc. prescribed in that paragraph for the business years that start on or after the effective date, and prior laws continue to govern with regard to the business reports, etc. and a list of officers, etc. prescribed in Article 28, paragraph (1) of the Former Act on Promotion of Specified Non-profit Activities for the business years that have started before the effective date.
2 当分の間、特定非営利活動法人は、新特定非営利活動促進法第二十八条第一項の規定にかかわらず、新特定非営利活動促進法第二十七条第三号の活動計算書に代えて、旧特定非営利活動促進法第二十七条第三号の収支計算書を作成し、備え置くことができる。
(2) Notwithstanding the provisions of Article 28, paragraph (1) of the New Act on Promotion of Specified Non-profit Activities, until otherwise provided for by law, a corporation engaging in specified non-profit activities may prepare and retain an income and expenditure statement set forth in Article 27, item (iii) of the Former Act on Promotion of Specified Non-profit Activities, in lieu of an activity statement set forth in Article 27, item (iii) of the New Act on Promotion of Specified Non-profit Activities.
3 前項の規定により作成し、備え置くことができることとされる収支計算書は、新特定非営利活動促進法第二十七条第三号の活動計算書とみなして、新特定非営利活動促進法の規定を適用する。
(3) An income and expenditure statement that may be prepared and retained under the preceding paragraph is deemed to be an activity statement set forth in Article 27, item (iii) of the New Act on Promotion of Specified Non-profit Activities and the provisions of the New Act on Promotion of Specified Non-profit Activities apply thereto.
4 新特定非営利活動促進法第二十九条の規定は、施行日以後に開始する事業年度に係る同条に規定する事業報告書等について適用し、施行日前に開始した事業年度に係る旧特定非営利活動促進法第二十九条第一項に規定する事業報告書等、役員名簿等及び定款等については、なお従前の例による。
(4) The provisions of Article 29 of the New Act on Promotion of Specified Non-profit Activities apply to the business reports, etc. prescribed in that Article for the business years that start on or after the effective date, and prior laws continue to govern with regard to the business reports, etc., a list of officers, etc., and the articles of incorporation prescribed in Article 29, paragraph (1) of the Former Act on Promotion of Specified Non-profit Activities for the business years that have started before the effective date.
附 則 〔平成二十八年六月七日法律第七十号〕〔抄〕
Supplementary Provisions [Act No. 70 of June 7, 2016] [Extract]
(施行期日)
(Effective Date)
第一条 この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Article 1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the date specified respectively therein:
一 第七十二条の見出しの改正規定及び同条に一項を加える改正規定 公布の日
(i) the provisions amending the title of Article 72 and the provisions adding one paragraph to that Article: date of promulgation;
二 第十四条の七第三項の改正規定、第二十八条の次に一条を加える改正規定及び第八十条第七号の改正規定並びに附則第四条の規定 公布の日から起算して二年六月を超えない範囲内において政令で定める日
(ii) the provisions amending Article 14-7, paragraph (3), the provisions adding one Article after Article 28, and the provisions amending Article 80, item (vii), as well as the provisions of Article 4 of the Supplementary Provisions: the day specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
(認証の申請に関する経過措置)
(Transitional Measures Concerning Application for Certification)
第二条 この法律による改正後の特定非営利活動促進法(以下「新法」という。)第十条第二項及び第三項(これらの規定を新法第二十五条第五項及び第三十四条第五項において準用する場合を含む。)の規定は、この法律の施行の日(以下「施行日」という。)以後に新法第十条第一項、第二十五条第三項又は第三十四条第三項の認証の申請があった場合について適用し、施行日前にこの法律による改正前の特定非営利活動促進法(以下「旧法」という。)第十条第一項、第二十五条第三項又は第三十四条第三項の認証の申請があった場合については、なお従前の例による。
Article 2 The provisions of Article 10, paragraphs (2) and (3) of the Act on Promotion of Specified Non-profit Activities after the amendment by this Act (hereinafter referred to as the "New Act") (including the case where these provisions are applied mutatis mutandis pursuant to Article 25, paragraph (5), and Article 34, paragraph (5) of the New Act) apply in the case where an application for the certification set forth in Article 10, paragraph (1), Article 25, paragraph (3), or Article 34, paragraph (3) of the New Act is filed on or after the effective date of this Act (hereinafter referred to as the "effective date"), and prior laws continue to govern with regard to the case where an application for the certification set forth in Article 10, paragraph (1), Article 25, paragraph (3), or Article 34, paragraph (3) of the Act on Promotion of Specified Non-profit Activities prior to the amendment by this Act (hereinafter referred to as the "Former Act") has been filed before the effective date.
(事業報告書等に関する経過措置)
(Transitional Measures Concerning Business Reports, etc.)
第三条 新法第二十八条第一項及び第三十条の規定は、施行日以後に開始する事業年度に係る新法第二十八条第一項に規定する事業報告書等について適用し、施行日前に開始した事業年度に係る旧法第二十八条第一項に規定する事業報告書等については、なお従前の例による。
Article 3 The provisions of Article 28, paragraph (1), and Article 30 of the New Act apply to the business reports, etc. prescribed in Article 28, paragraph (1) of the New Act for the business years that start on or after the effective date, and prior laws continue to govern with regard to the business reports, etc. prescribed in Article 28, paragraph (1) of the Former Act for the business years that have started before the effective date.
(貸借対照表の公告に関する経過措置)
(Transitional Measures Concerning Public Notice of Balance Sheets)
第四条 新法第二十八条の二第一項の規定は、特定非営利活動法人(新法第二条第二項に規定する特定非営利活動法人をいう。以下同じ。)が附則第一条第二号に掲げる規定の施行の日(以下この条において「第二号施行日」という。)以後に新法第二十八条第一項の規定により作成する貸借対照表について適用する。
Article 4 (1) The provisions of Article 28-2, paragraph (1) of the New Act apply to balance sheets prepared by a corporation engaging in specified non-profit activities (meaning the corporation engaging in specified non-profit activities prescribed in Article 2, paragraph (2) of the New Act; the same applies hereinafter) under Article 28, paragraph (1) of the New Act on or after the effective date of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "effective date of the provisions set forth in item (ii)" in this Article).
2 特定非営利活動法人が施行日前に旧法第二十八条第一項の規定により作成し、又は施行日から第二号施行日の前日までの間に新法第二十八条第一項の規定により作成した貸借対照表のうち直近の事業年度に係るもの(以下この項及び次項において「特定貸借対照表」という。)については、当該特定非営利活動法人が第二号施行日に同項の規定により作成したものとみなして新法第二十八条の二第一項の規定を適用する。ただし、特定貸借対照表を作成した後に当該特定非営利活動法人について合併があった場合は、この限りでない。
(2) The balance sheet for the most recent business year that has been prepared by a corporation engaging in specified non-profit activities under Article 28, paragraph (1) of the Former Act before the effective date or under Article 28, paragraph (1) of the New Act during the period from the effective date to the day preceding the effective date of the provisions set forth in item (ii) (hereinafter the relevant balance sheet is referred to as the "specific balance sheet" in this paragraph and the following paragraph) is to be deemed to have been prepared by the corporation engaging in specified non-profit activities under Article 28, paragraph (1) of the New Act as of the effective date of the provisions set forth in item (ii), and the provisions of Article 28-2, paragraph (1) of the New Act apply thereto; provided, however, that this does not apply in the case where the corporation engaging in specified non-profit activities has effected a merger after preparing the specific balance sheet.
3 前項の規定は、第二号施行日までに定款で定める方法により特定貸借対照表を公告している特定非営利活動法人については、適用しない。
(3) The provisions of the preceding paragraph do not apply to a corporation engaging in specified non-profit activities that has given a public notice of the specific balance sheet by the means specified in the articles of incorporation by the effective date of the provisions set forth in item (ii).
(認定、有効期間の更新又は仮認定の基準に関する経過措置)
(Transitional Measures Concerning Criteria for Approval, Renewal of Validity Period, or Provisional Approval)
第五条 施行日前に旧法第四十四条第一項の認定の申請、旧法第五十一条第三項の有効期間の更新の申請、旧法第五十八条第一項の仮認定の申請又は旧法第六十三条第一項の認定若しくは同条第二項の認定の申請をした者のこれらの申請に係る認定、有効期間の更新又は仮認定の基準については、なお従前の例による。
Article 5 With regard to persons who have filed an application for the approval set forth in Article 44, paragraph (1) of the Former Act, an application for renewal of the validity period set forth in Article 51, paragraph (3) of the Former Act, an application for the provisional approval set forth in Article 58, paragraph (1) of the Former Act, or an application for the approval set forth in Article 63, paragraph (1) of the Former Act or the approval set forth in paragraph (2) of that Article before the effective date, prior laws continue to govern with regard to the criteria for the approval, renewal of the validity period, or provisional approval pertaining to these applications.
(役員報酬規程等に関する経過措置)
(Transitional Measures Concerning Officers' Remuneration Rules, etc.)
第六条 新法第五十四条第二項及び第五十六条(これらの規定を新法第六十二条において準用する場合を含む。)の規定は、施行日以後に開始する事業年度に係る同項第二号から第四号まで(新法第六十二条において準用する場合を含む。)に掲げる書類について適用し、施行日前に開始した事業年度に係る旧法第五十四条第二項第二号から第四号まで(旧法第六十二条において準用する場合を含む。)に掲げる書類については、なお従前の例による。
Article 6 The provisions of Article 54, paragraph (2), and Article 56 of the New Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 62 of the New Act) apply to the documents set forth in items (ii) to (iv) of that paragraph (including the case as applied mutatis mutandis pursuant to Article 62 of the New Act) for the business years that start on or after the effective date, and prior laws continue to govern with regard to the documents set forth in Article 54, paragraph (2), items (ii) to (iv) of the Former Act (including the case as applied mutatis mutandis pursuant to Article 62 of the Former Act) for the business years that have started before the effective date.
(助成金の支給に係る書類に関する経過措置)
(Transitional Measures Concerning Documents Pertaining to the Provision of Subsidies)
第七条 新法第五十四条第三項及び第五十六条(これらの規定を新法第六十二条において準用する場合を含む。)の規定は、施行日以後に行われる助成金の支給に係る同項(新法第六十二条において準用する場合を含む。)の書類について適用し、施行日前に行われた助成金の支給に係る旧法第五十四条第三項(旧法第六十二条において準用する場合を含む。)の書類については、なお従前の例による。
Article 7 The provisions of Article 54, paragraph (3), and Article 56 of the New Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 62 of the New Act) apply to the documents set forth in that paragraph (including the case as applied mutatis mutandis pursuant to Article 62 of the New Act) pertaining to subsidies that are provided on or after the effective date, and prior laws continue to govern with regard to the documents set forth in Article 54, paragraph (3) of the Former Act (including the case as applied mutatis mutandis pursuant to Article 62 of the Former Act) pertaining to subsidies that have been provided before the effective date.
(海外への送金又は金銭の持出しに係る書類に関する経過措置)
(Transitional Measures Concerning Documents Pertaining to Remittance or Transfer of Money to Overseas)
第八条 この法律の施行の際現に旧法第四十四条第一項の認定又は旧法第五十八条第一項の仮認定を受けている特定非営利活動法人(以下この条において「認定特定非営利活動法人等」という。)による施行日の属する事業年度以前における海外への送金又は金銭の持出しに係る旧法第五十四条第四項(旧法第六十二条において準用する場合を含む。)の書類の作成、当該認定特定非営利活動法人等の事務所における備置き及び閲覧並びに当該書類の所轄庁への提出並びに当該書類の所轄庁における閲覧又は謄写については、なお従前の例による。
Article 8 (1) Prior laws continue to govern with regard to the preparation of the documents set forth in Article 54, paragraph (4) of the Former Act (including the case as applied mutatis mutandis pursuant to Article 62 of the Former Act) pertaining to remittance or transfer of money to overseas in or before the business year that contains the effective date by a corporation engaging in specified non-profit activities that has obtained the approval set forth in Article 44, paragraph (1) of the Former Act or the provisional approval set forth in Article 58, paragraph (1) of the Former Act as of the time when this Act comes into effect (hereinafter referred to as an "approved corporation engaging in specified non-profit activities, etc." in this Article), the retention and inspection of those documents at the office of the approved corporation engaging in specified non-profit activities, etc., as well as the submission of those documents to the competent authority and the inspection or copying of those documents at the competent authority.
2 前項の規定によりなお従前の例によることとされる場合における認定特定非営利活動法人等の監督については、なお従前の例による。
(2) Prior laws continue to govern with regard to the supervision of approved corporations engaging in specified non-profit activities, etc. in the case where prior laws continue to govern under the preceding paragraph.
(仮認定を受けている特定非営利活動法人に関する経過措置)
(Transitional Measures Concerning Corporations Engaging in Specified Non-profit Activities that Have Obtained Provisional Approval)
第九条 この法律の施行の際現に旧法第五十八条第一項の仮認定を受けている特定非営利活動法人は、新法第五十八条第一項の特例認定を受けた特定非営利活動法人とみなす。この場合において、当該特例認定を受けた特定非営利活動法人とみなされる特定非営利活動法人に係る特例認定の有効期間は、旧法第五十八条第一項の仮認定の有効期間の残存期間とする。
Article 9 A corporation engaging in specified non-profit activities that has obtained the provisional approval set forth in Article 58, paragraph (1) of the Former Act as of the time when this Act comes into effect is deemed to be a corporation engaging in specified non-profit activities that has obtained the special approval set forth in Article 58, paragraph (1) of the New Act. In this case, the validity period of the special approval for the corporation engaging in specified non-profit activities deemed to be the one that has obtained the special approval is the remaining period of the validity period of the provisional approval set forth in Article 58, paragraph (1) of the Former Act.
(仮認定の申請に関する経過措置)
(Transitional Measures Concerning Applications for Provisional Approval)
第十条 施行日前に旧法第五十八条第一項の規定により所轄庁に対しされた仮認定の申請は、新法第五十八条第一項の規定により所轄庁に対してされた特例認定の申請とみなす。
Article 10 An application for provisional approval that has been filed with the competent authority under Article 58, paragraph (1) of the Former Act before the effective date is deemed to be an application for special approval filed with the competent authority under Article 58, paragraph (1) of the New Act.
(処分等の効力)
(Effect of Dispositions, etc.)
第十二条 この法律の施行前にこの法律による改正前のそれぞれの法律(これに基づく命令を含む。以下この条において同じ。)の規定によってした処分、手続その他の行為であって、この法律による改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、この法律による改正後のそれぞれの法律の相当の規定によってしたものとみなす。
Article 12 Dispositions, procedures or other acts that have been made, taken or committed under the provisions of respective governing laws prior to the amendment by this Act (including orders based thereon; hereinafter the same applies in this Article) prior to the enforcement of this Act, and for which respective governing laws after the amendment by this Act have corresponding provisions, are deemed to have been made, taken, or committed under the corresponding provisions of respective governing laws after the amendment by this Act, unless otherwise provided for in these Supplementary Provisions.
(罰則に関する経過措置)
(Transitional Measures Concerning Penal Provisions)
第十三条 この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Article 13 Prior laws continue to govern with regard to the application of penal provisions to acts committed prior to the enforcement of this Act and acts committed after the enforcement of this Act in the case where prior laws continue to govern.
(政令への委任)
(Delegation to Cabinet Order)
第十五条 この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Article 15 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are provided for by Cabinet Order.
(検討)
(Review)
第十六条 特定非営利活動法人制度については、この法律の施行後三年を目途として、新法の実施状況、特定非営利活動(新法第二条第一項に規定する特定非営利活動をいう。)を取り巻く社会経済情勢の変化等を勘案し、検討が加えられ、その結果に基づいて必要な措置が講ぜられるものとする。
Article 16 The system for corporations engaging in specified non-profit activities is to be reviewed in around three years after the enforcement of this Act, in light of the status of implementing the New Act and changes in socioeconomic situations surrounding specified non-profit activities (meaning the specified non-profit activities prescribed in Article 2, paragraph (1) of the New Act), and necessary measures are to be taken based on the results thereof.
別表 (第二条関係)
Appended Table (Re. Article 2)
一 保健、医療又は福祉の増進を図る活動
(i) activities for enhancing healthcare, medical care, and welfare;
二 社会教育の推進を図る活動
(ii) activities for promoting social education;
三 まちづくりの推進を図る活動
(iii) activities for promoting development of communities;
四 観光の振興を図る活動
(iv) activities for promoting tourism;
五 農山漁村又は中山間地域の振興を図る活動
(v) activities for revitalizing rural areas or hilly and mountainous areas;
六 学術、文化、芸術又はスポーツの振興を図る活動
(vi) activities for promoting science, culture, arts, or sports;
七 環境の保全を図る活動
(vii) activities for preserving the environment;
八 災害救援活動
(viii) disaster-relief activities;
九 地域安全活動
(ix) regional security activities;
十 人権の擁護又は平和の推進を図る活動
(x) activities for protecting human rights or promoting peace;
十一 国際協力の活動
(xi) international cooperation activities;
十二 男女共同参画社会の形成の促進を図る活動
(xii) activities for promoting the formation of a gender-equal society;
十三 子どもの健全育成を図る活動
(xiii) activities for assisting sound development of children;
十四 情報化社会の発展を図る活動
(xiv) activities for developing an information-oriented society;
十五 科学技術の振興を図る活動
(xv) activities for promoting science and technology;
十六 経済活動の活性化を図る活動
(xvi) activities for vitalizing economy;
十七 職業能力の開発又は雇用機会の拡充を支援する活動
(xvii) activities for supporting the development of vocational skills or the expansion of employment opportunities;
十八 消費者の保護を図る活動
(xviii) activities for protecting consumers;
十九 前各号に掲げる活動を行う団体の運営又は活動に関する連絡、助言又は援助の活動
(xix) activities for doing liaison work or providing advice or assistance for the operations or activities of organizations engaging in any of the activities set forth in the preceding items;
二十 前各号に掲げる活動に準ずる活動として都道府県又は指定都市の条例で定める活動
(xx) activities specified by ordinance of the relevant prefecture or designated city as those equivalent to the activities set forth in the preceding items.