第一条公益社団法人及び公益財団法人の認定等に関する法律施行令（以下「令」という。）第一条第七号の法人が事業活動を支配する法人として内閣府令で定めるものは、当該法人が他の法人の財務及び営業又は事業の方針の決定を支配している場合における当該他の法人（以下「子法人」という。）とする。

Article 1(1)Juridical persons whose business activities are controlled by a juridical person specified by Cabinet Office Ordinance as provided in Article 1, item (vii) of the Order for Enforcement of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to as the "Order") shall be other juridical persons in cases where said juridical person controls decisions on the financial and operational or business policies of said other juridical persons (hereinafter referred to as the "Subsidiaries").

２令第一条第七号の法人の事業活動を支配する者として内閣府令で定めるものは、一の者が当該法人の財務及び営業又は事業の方針の決定を支配している場合における当該一の者とする。

(2)A person who controls the business activities of the juridical person specified by Cabinet Office Ordinance as provided in Article 1, item (vii) of the Order shall be a single person in cases where said single person controls decisions on the financial and operational or business policies of said juridical person.

３前二項に規定する「財務及び営業又は事業の方針の決定を支配している場合」とは、次に掲げる場合をいう。

(3)"Controls decisions on the financial and operational or business policies" as provided in the preceding two paragraphs means the following cases:

第二条令第二条第二号の会員又はこれに類するもの（以下この条において「会員等」という。）として内閣府令で定める者は、特定の者から継続的に若しくは反復して資産の譲渡若しくは貸付け若しくは役務の提供を受ける者又は特定の者の行う会員等相互の支援、交流、連絡その他その対象が会員等である活動に参加する者とする。

Article 2Members or any persons similar thereto specified by Cabinet Office Ordinance as provided in Article 2, item (ii) of the Order (hereinafter referred to as the "Members, etc." in this Article) shall be persons to whom assets are transferred or loaned or services are provided from a specific person on an ongoing or recurring basis, or persons who participate in mutual support, exchange, liaison or any other activities targeting the Members, etc. which are conducted among the Members, etc. by a specific person.

第三条公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号。以下「法」という。）第五条第十三号に規定する理事、監事及び評議員（以下「理事等」という。）に対する報酬等の支給の基準においては、理事等の勤務形態に応じた報酬等の区分及びその額の算定方法並びに支給の方法及び形態に関する事項を定めるものとする。

Article 3The standards for payment of remuneration, etc. to directors, auditors and councillors (hereinafter referred to as the "Directors, etc.") provided in Article 5, item (xiii) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006; hereinafter referred to as the "Act") shall provide the matters pertaining to the categories of remuneration, etc. corresponding to each working arrangement of the Directors, etc. and the method for calculating the amounts thereof as well as the method and form of payment.

第四条法第五条第十五号の内閣府令で定める財産は、次に掲げる財産とする。

Article 4Properties specified by Cabinet Office Ordinance as provided in Article 5, item (xv) of the Act shall be the following properties:

第五条法第七条第一項の規定により公益認定の申請をしようとする一般社団法人又は一般財団法人は、様式第一号により作成した申請書を行政庁に提出しなければならない。

Article 5(1)A general incorporated association or a general incorporated foundation that intends to apply for public interest corporation authorization pursuant to Article 7, paragraph (1) of the Act shall submit a written application, which is prepared according to Form No. 1, to the administrative agency.

２法第七条第二項第四号の内閣府令で定める書類は、次に掲げる書類とする。

(2)Documents specified by Cabinet Office Ordinance as provided in Article 7, paragraph (2), item (iv) of the Act shall be as follows:

３法第七条第二項第六号の内閣府令で定める書類は、次に掲げる書類とする。

(3)Documents specified by Cabinet Office Ordinance as provided in Article 7, paragraph (2), item (vi) of the Act shall be as follows:

第六条行政庁は、法第八条第二号（法第十一条第四項、第二十五条第四項及び一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下「整備法」という。）第百四条において準用する場合を含む。）の規定により警察庁長官等の意見を聴こうとするときは、あらかじめ、当該意見聴取に係る法人について法第六条各号に該当するか否かの調査（法第八条第一号及び第三号の規定による意見聴取を含む。）を行うものとする。

Article 6(1)When the administrative agency intends to hear the opinions of the Commissioner General of the National Police Agency, etc. pursuant to Article 8, item (ii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 11, paragraph (4) and Article 25, paragraph (4) of the Act and Article 104 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter referred to as the "Arrangement Act")), the administrative agency shall, in advance, carry out investigation (including the hearing of opinions pursuant to Article 8, items (i) and (iii) of the Act) on whether the juridical person pertaining to the hearing of opinions falls under any of the items of Article 6 of the Act.

２行政庁は、前項の調査の結果、当該法人について法第六条第一号ニ又は第六号に該当する疑いがあると認める場合にあっては、その理由を付して警察庁長官等の意見を聴くものとする。

(2)If, as a result of the investigation under the preceding paragraph, the administrative agency finds that said juridical person is suspected to fall under Article 6, item (i), sub-item (d) or item (vi) of the Act, it shall hear the opinions of the Commissioner General of the National Police Agency, etc., with the reason thereof.

第七条法第十一条第一項ただし書の内閣府令で定める軽微な変更は、次に掲げる変更とする。

Article 7Minor changes provided in Cabinet Office Ordinance as provided in the proviso of Article 11, paragraph (1) of the Act shall be as follows:

第八条法第十一条第一項の変更の認定を受けようとする公益法人は、様式第二号により作成した申請書を行政庁に提出しなければならない。

Article 8(1)A public interest corporation that intends to obtain the authorization for change under Article 11, paragraph (1) of the Act shall submit a written application, which is prepared according to Form No. 2, to the administrative agency.

２前項の申請書には、法第七条第二項各号に掲げる書類のうち、変更に係るもの及び次に掲げる書類を添付しなければならない。

(2)Among the documents listed in the items of Article 7, paragraph (2) of the Act, the documents pertaining to the change and the following documents shall be attached to the written application provided in the preceding paragraph:

３法第十一条第一項の変更の認定を受けた公益法人は、遅滞なく、定款及び登記事項証明書（当該変更の認定に伴い変更がある場合に限る。）を行政庁に提出しなければならない。

(3)A public interest corporation that has received the authorization for change under Article 11, paragraph (1) of the Act shall, without delay, submit the articles of incorporation and a certificate of registered information (limited to cases where there is any change incidental to the authorization for said change) to the administrative agency.

４前項の公益法人は、当該変更の認定が合併に伴うものである場合にあっては、当該合併の日から三箇月以内に、当該合併により消滅する公益法人に係る次に掲げる書類を行政庁に提出しなければならない。

(4)If the authorization for said change is in line with a merger, the public interest corporation provided in the preceding paragraph shall submit to the administrative agency within three months from the day of said merger the following documents pertaining to a public interest corporation that ceases to exist as a result of said merger:

第九条法第十一条第一項の変更の認定の申請を受けた行政庁は、直ちに、当該変更の認定の申請が他の公益法人との合併に伴うものである場合にあっては当該他の公益法人を所管する行政庁、事業の譲渡に伴うものであって当該譲渡を受ける者が公益法人である場合若しくは当該譲渡をする者が公益法人である場合にあっては当該公益法人を所管する行政庁にその旨を通知するものとする。

Article 9(1)The administrative agency that has received the application for authorization for change under Article 11, paragraph (1) of the Act shall immediately notify the administrative agency that has jurisdiction over another public interest corporation to that effect when said application for authorization for change is incidental to a merger with said other public interest corporation, or the administrative agency that has jurisdiction over a public interest corporation to that effect when said application for authorization for change is incidental to a transfer of business and said public interest corporation is the transferee or the transferor.

２前項の規定による通知を受けた行政庁は、当該通知に係る合併又は事業の譲渡に関し、法第十一条第一項の変更の認定の申請に対する処分をし、又は法第十三条第一項若しくは法第二十四条第一項第一号若しくは第二号の届出を受けたときは、直ちに、その旨を第一項の規定による通知をした行政庁に通知するものとする。

(2)The administrative agency that has received the notice pursuant to the preceding paragraph shall render a disposition for the application for authorization for change under Article 11, paragraph (1) of the Act in relation to the merger or transfer of business pertaining to said notice, or when the notification under Article 13, paragraph (1) or Article 24, paragraph (1), item (i) or (ii) of the Act is received, it shall immediately notify the administrative agency that has made the notice pursuant to paragraph (1) to that effect.

３第一項の規定による通知をした行政庁は、同項の通知に係る変更の認定の申請に対する処分をしたときは、直ちに、その旨を同項の通知を受けた行政庁（法第十一条第一項の変更の認定の申請を受けた行政庁を除く。）に通知するものとする。

(3)When the administrative agency that has made the notice under paragraph (1) has rendered a disposition for the application for authorization for change pertaining to the notice under paragraph (1), it shall immediately notify the administrative agency (excluding the administrative agency that has received the application for authorization for change under Article 11, paragraph (1) of the Act) that has received the notice under paragraph (1) to that effect.

第十条法第十二条第二項（法第二十五条第四項において準用する場合を含む。）の規定による事務の引継ぎは、行政庁の変更を伴う変更の認定（法第二十五条第四項において準用する場合にあっては、認可。以下この条において同じ。）を受けた公益法人に係る法の規定に基づく事務（以下「公益法人関係事務」という。）について行うものとする。

Article 10(1)Transfer of work pursuant to Article 12, paragraph (2) of the Act (including the cases where applied mutatis mutandis pursuant to Article 25, paragraph (4) of the Act) shall take place for the work under the provisions of the Act pertaining to the public interest corporation (hereinafter referred to as the "Work Related to Public Interest Corporation") that has received the authorization (in cases where applied mutatis mutandis pursuant to Article 25, paragraph (4) of the Act, approval; the same shall apply hereinafter in this Article) for change accompanying the change of the administrative agency.

２行政庁（次項において「変更後の行政庁」という。）は、行政庁の変更を伴う変更の認定の申請に対する処分をしたときは、直ちに、その旨を変更前の行政庁（法第二十五条第四項において準用する場合であって、合併により消滅する公益法人が二以上ある場合にあっては、それぞれの公益法人を所管する行政庁。以下この条において同じ。）に通知するものとする。

(2)When the administrative agency (referred to as the "administrative agency after the change in the following paragraph") has rendered a disposition for the application for authorization for change accompanying the change of the administrative agency, it shall immediately notify the administrative agency (in cases where applied mutatis mutandis pursuant to Article 25, paragraph (4) of the Act, if there are two or more public interest corporations that ceases to exist as a result of the merger, the administrative agencies that have jurisdiction over the respective public interest corporations; the same shall apply hereinafter in this Article) before the change to that effect.

３前項の規定により、変更の認定をした旨の通知を受けた変更前の行政庁は、次に掲げる事項を行わなければならない。

(3)The administrative agency before the change that has received the notice to the effect that the authorization for change has been granted under the preceding paragraph shall carry out the following matters:

第十一条法第十三条第一項の規定による変更の届出をしようとする公益法人は、様式第三号により作成した届出書を行政庁に提出しなければならない。

Article 11(1)A public interest corporation that intends to give the notification of change pursuant to Article 13, paragraph (1) of the Act shall submit a written notification prepared using Form No. 3 to the administrative agency.

２法第十三条第一項第四号の内閣府令で定める事項は、次に掲げる事項とする。

(2)Matters specified by Cabinet Office Ordinance as provided in Article 13, paragraph (1), item (iv) of the Act shall be as follows:

３第一項の届出書には、法第七条第二項各号に掲げる書類のうち、変更に係るものを添付しなければならない。

(3)Among the documents listed in the items of Article 7, paragraph (2) of the Act, those pertaining to the change shall be attached to the written notification under paragraph (1).

第十二条この節、次節及び第四章の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる公益法人の会計の基準その他の公益法人の会計の慣行をしん酌しなければならない。

Article 12For the purpose of the interpretation of the terms set forth in this Section, the following Section and Chapter IV and the application of the provisions thereunder, accounting standards for public interest corporations that are generally accepted as fair and appropriate and other accounting practices of public interest corporations shall be considered.

第十三条法第十五条第一号の公益目的事業の実施に係る費用の額として内閣府令で定めるところにより算定される額（以下「公益実施費用額」という。）、同条第二号の収益事業等の実施に係る費用の額として内閣府令で定めるところにより算定される額（以下「収益等実施費用額」という。）及び同条第三号の当該公益法人の運営に必要な経常的経費の額として内閣府令で定めるところにより算定される額（以下「管理運営費用額」という。）の算定については、この節に定めるところによる。

Article 13(1)Calculation of the amount that is calculated pursuant to Cabinet Office Ordinance as the amount of cost pertaining to the implementation of the business for public interest purposes as provided in Article 15, item (i) of the Act (hereinafter referred to as the "Amount of Public Interest Implementation Cost"), the amount that is calculated pursuant to Cabinet Office Ordinance as the amount of cost pertaining to the implementation of the profit-making business, etc. as provided in Article 15, item (ii) of the Act (hereinafter referred to as the "Amount of Profit-Making, etc. Implementation Cost"), and the amount that is calculated pursuant to Cabinet Office Ordinance as the amount of ordinary cost necessary for the operation of said public interest corporation as provided in Article 15, item (iii) of the Act (hereinafter referred to as the "Amount of Administration and Operation Cost") shall be in accordance with what is provided in this Section.

２公益法人の各事業年度の公益実施費用額、収益等実施費用額及び管理運営費用額（以下「費用額」という。）は、別段の定めのあるものを除き、次の各号に掲げる費用額の区分に応じ、当該各号に定める額とする。

(2)Unless otherwise provided, the Amount of Public Interest Implementation Cost, Amount of Profit-Making, etc. Implementation Cost, and Amount of Administration and Operation Cost (hereinafter referred to as the "Amount of Cost") in each business year of a public interest corporation shall be the amount provided in the following items according to the categories of the Amount of Cost listed in those items:

第十四条各事業年度において取り崩すべきこととなった引当金勘定の金額又は取り崩した引当金勘定の金額（前事業年度までに既に取り崩すべきこととなったものを除く。以下「引当金の取崩額」という。）は、事業その他の業務又は活動（以下「事業等」という。）の区分に応じ、当該事業年度の費用額から控除する。

Article 14The amount of the allowance account that is required to be reduced or the amount of the allowance account that has been reduced in each business year (excluding those that are required to be reduced already by the previous business year; hereinafter referred to as the "Allowance Reduction Amount") shall be deducted from the Amount of Cost for said business year according to the categories of business and other operations or activities (hereinafter referred to as the "Business, etc.").

第十五条公益法人が財産を譲渡した場合には、当該譲渡に係る損失（当該財産の原価の額から対価の額を控除して得た額をいう。）は、当該公益法人の各事業年度の費用額に算入しない。

Article 15(1)When a public interest corporation transfers properties, any loss resulting from said transfer (meaning the amount obtained by deducting the amount of consideration from the amount of cost of said properties) shall not be included in the Amount of Cost of each business year of said public interest corporation.

２前項の規定にかかわらず、公益法人が各事業年度において商品（販売の目的をもって所有する土地、建物その他の不動産を含む。）又は製品を譲渡した場合には、これらの財産の原価の額を、その事業等の区分に応じ、当該事業年度の費用額に算入する。

(2)Notwithstanding the preceding paragraph, when a public interest corporation transfers commodities (including land, buildings, and other real properties owned for the purpose of sale) or manufactured goods in each business year, the amount of cost of these properties shall be included in the Amount of Cost of said business year according to the categories of the Business, etc.

３公益法人がその有する財産の評価換えをしてその帳簿価額を減額した場合には、その減額した部分の額は、当該公益法人の各事業年度の費用額に算入しない。

(3)When a public interest corporation has revaluated its properties to reduce their book value, the amount of the reduction shall not be included in the Amount of Cost of each business year of said public interest corporation.

４前三項に定めるもののほか、公益法人が財産を運用することにより生じた損失の額（当該財産について譲渡することとなった財産の額から当該財産について得ることとなった財産の額を控除して得た額をいう。）は、当該公益法人の各事業年度の費用額に算入しない。

(4)In addition to what is provided in the preceding three paragraphs, the amount of loss resulting from investment in properties by a public interest corporation (meaning the amount obtained by deducting the amount of properties that have come to be obtained with respect to said properties from the amount of properties that have come to be transferred with respect to said properties) shall not be included in the Amount of Cost of each business year of said public interest corporation.

第十六条公益法人が各事業年度の事業等を行うに当たり、自己の所有する土地を使用した場合には、当該土地の賃借に通常要する賃料の額から当該土地の使用に当たり実際に負担した費用の額を控除して得た額を、その事業等の区分に応じ、当該事業年度の費用額に算入することができる。

Article 16(1)When a public interest corporation has used its land for operating the Business, etc. of each business year, the amount obtained by deducting the amount of cost that it has actually borne in using said land from the amount of rent normally required for leasing said land may be included in the Amount of Cost of said business year according to the categories of the Business, etc.

２前項の規定を適用した公益法人は、正当な理由がある場合を除き、前項の規定を毎事業年度継続して適用しなければならない。

(2)A public interest corporation that has applied the provision of the preceding paragraph shall apply the provision of the preceding paragraph continuously every business year, unless there are justifiable grounds for not doing so.

第十六条の二公益法人は各事業年度において無利子又は低利の資金の貸付けがあるときは、当該貸付金につき貸付金と同額の資金を借入れをして調達した場合の利率により計算した利子の額と、当該貸付金につき当該貸付金に係る利率により計算した利子の額の差額を、その事業等の区分に応じ、当該事業年度の費用額に算入することができる。

Article 16-2(1)When a loan of funds is provided without interest or with low interest to a public interest corporation in each business year, the difference between the amount of interest that is calculated with respect to said loan using the interest rate applicable when assuming that funds in the same amount as said loan are procured through a borrowing and the amount of interest that is calculated with respect to said loan using the interest rate pertaining to said loan may be included in the Amount of Cost of said business year according to the categories of the Business, etc.

２前項の規定を適用した公益法人は、正当な理由がある場合を除き、前項の規定を毎事業年度継続して適用しなければならない。

(2)A public interest corporation that has applied the provision of the preceding paragraph shall apply the provision of the preceding paragraph continuously every business year, unless there are justifiable grounds for not doing so.

第十七条公益法人が各事業年度において無償により当該法人の事業等に必要な役務の提供（便益の供与及び資産の譲渡を含むものとし、資産として計上すべきものを除く。以下同じ。）を受けたときは、必要対価の額（当該役務の提供を受けた時における当該役務と同等の役務の提供を受けるために必要な対価の額をいう。以下この条において同じ。）を、その事業等の区分に応じ、当該事業年度の費用額に算入することができる。

Article 17(1)When a public interest corporation has received, without charge, services (including a provision of convenience and a transfer of assets, and excluding those to be recorded as assets; the same shall apply hereinafter) necessary for the Business, etc. of said corporation in each business year, the amount of the necessary consideration (meaning the amount of consideration necessary for receiving services equivalent to said services at the time when said services are provided; the same shall apply hereinafter in this Article) may be included in the Amount of Cost of said business year according to the categories of the Business, etc.

２公益法人が各事業年度において当該法人の事業等に必要な役務に対して支払った対価の額が当該役務に係る必要対価の額に比して低いときは、当該対価の額と当該必要対価の額との差額のうち実質的に贈与又は無償の提供若しくは供与を受けたと認められる額を、その事業等の区分に応じ、当該事業年度の費用額に算入することができる。

(2)When the amount of consideration paid by a public interest corporation for services necessary for the Business, etc. of said corporation in each business year is low compared with the necessary consideration pertaining to said services, the portion of the difference between said consideration and said necessary consideration that is deemed to have been, in effect, given as a gift or gratuitous provision or conveyance may be included in the Amount of Cost of said business year according to the categories of the Business, etc.

３前二項の規定を適用した公益法人は、正当な理由がある場合を除き、これらの規定を毎事業年度継続して適用しなければならない。

(3)A public interest corporation that has applied the provisions of the preceding two paragraphs shall apply these provisions continuously every business year, unless there are justifiable grounds for not doing so.

４第一項又は第二項の規定を適用した公益法人は、役務の提供があった事実を証するもの及び必要対価の額の算定の根拠を記載又は記録したものを当該事業年度終了の日から起算して十年間、保存しなければならない。

(4)A public interest corporation that has applied the provision of paragraph (1) or (2) shall keep evidence of the fact that services have been provided and statements or records of the grounds supporting the calculation of the amount of the necessary consideration for ten years from the last day of said business year.

第十八条公益法人が各事業年度の末日において特定費用準備資金（将来の特定の活動の実施のために特別に支出する費用（事業費又は管理費として計上されることとなるものに限るものとし、引当金の引当対象となるものを除く。以下この条において同じ。）に係る支出に充てるために保有する資金（当該資金を運用することを目的として保有する財産を含む。以下同じ。）をいう。以下同じ。）を有する場合には、その事業等の区分に応じ、第一号の額から第二号の額を控除して得た額を当該事業年度の費用額に算入する。

Article 18(1)When a public interest corporation has specified cost reserve funds (meaning the funds (including properties possessed for the purpose of investing said funds; the same shall apply hereinafter) possessed for the purpose of allocating them to expenditures pertaining to costs (limited to those to be recorded as business costs or administrative costs, and excluding those for which allowances are made; the same shall apply hereinafter in this Article) specially incurred for the implementation of specified future activities), the amount obtained by deducting the amount provided in item (ii) from the amount provided in item (i) shall be included in the Amount of Cost of said business year according to the categories of the Business, etc.

２前項の規定の適用を受けた公益法人は、前項の適用を受けた事業年度以後の各事業年度において、その事業等の区分に応じ、前項第二号の額から第一号の額を控除して得た額を当該事業年度の費用額から控除する。

(2)During the business year to which the preceding paragraph applies and in each subsequent business year, a public interest corporation to which the provision of the preceding paragraph applies shall deduct the amount, which is obtained by deducting the amount provided in item (i) of the preceding paragraph from the amount provided in item (ii) of the preceding paragraph, from the Amount of Cost of said business year according to the categories of the Business, etc.

３第一項に規定する特定費用準備資金は、次に掲げる要件のすべてを満たすものでなければならない。

(3)The specified cost reserve funds referred to in paragraph (1) shall satisfy all the following requirements:

４特定費用準備資金（この項の規定により取り崩すべきこととなったものを除く。以下この条において同じ。）を有する公益法人は、次の各号に掲げる場合の区分に応じ、当該各号に定める額に相当する資金を取り崩さなければならない。

(4)A public interest corporation that has the specified cost reserve funds (excluding those that are required to be reduced pursuant to this paragraph; the same shall apply hereinafter in this Article) shall reduce funds that are equivalent to the amount provided in the following items according to the categories of cases listed in those items:

５前項第三号の場合にあっては、当該事業年度以後の各事業年度の末日における積立限度額は零とする。

(5)In cases of item (iii) of the preceding paragraph, the maximum amount of reserves as of the last day of said business year or each subsequent business year shall be zero.

６公益法人が他の公益法人が消滅する合併を行った事業年度においては、当該他の公益法人の当該合併の日の前日における特定費用準備資金の額及び同日における積立限度額は、第一項第二号の特定費用準備資金の額及び積立限度額にそれぞれ加算する。

(6)In any business year in which a public interest corporation merges with another public interest corporation and said other public interest corporation ceases to exist as a result of the merger, the amount of the specified cost reserve funds of said other public interest corporation as of the day preceding the day of said merger and the amount of the maximum amount of reserves of said other public interest corporation as of the same day shall be added to the amount of the specified cost reserve funds and the amount of the maximum limit of reserves provided in paragraph (1), item (ii), respectively.

第十九条公益実施費用額と収益等実施費用額とに関連する費用額及びこれらと管理運営費用額とに関連する費用額は、適正な基準によりそれぞれの費用額に配賦しなければならない。ただし、配賦することが困難な費用額については、当該費用額が公益実施費用額と収益等実施費用額とに関連する費用額である場合にあっては収益等実施費用額とし、当該費用額が公益実施費用額又は収益等実施費用額と管理運営費用額とに関連する費用額である場合にあっては管理運営費用額とすることができる。

Article 19Amounts of costs related to the Amount of Public Interest Implementation Cost and the Amount of Profit-Making, etc. Implementation Cost, and amounts of costs related to these Costs and the Amount of Administration and Operation Cost shall be allocated to each respective Amount of Cost based on proper standards; provided, however, that if there is any amount of cost that is difficult to allocate, said amount of cost may be considered to be the Amount of Profit-Making, etc. Implementation Cost when said amount of cost is related to the Amount of Public Interest Implementation Cost and the Amount of Profit-Making, etc. Implementation Cost, and said amount of cost may be considered to be the Amount of Administration and Operation Cost when said amount of cost is related to the Amount of Public Interest Implementation Cost or the Amount of Profit-Making, etc. Implementation Cost, and the Amount of Administration and Operation Cost.

第二十条法第十六条第一項の公益目的事業の実施に要した費用の額に準ずるものとして内閣府令で定めるものの額は、第十八条第一項の規定により公益実施費用額に算入した額とする。

Article 20The amount of items specified by Cabinet Office Ordnance as those similar to the cost required for the operation of the business for public interest purposes as provided in Article 16, paragraph (1) of the Act shall be the amount included in the Amount of Public Interest Implementation Cost pursuant to Article 18, paragraph (1).

第二十一条法第十六条第一項の内閣府令で定めるところにより算定した額は、第一号から第三号までに掲げる額の合計額から第四号から第六号までに掲げる額の合計額を控除して得た額とする。

Article 21(1)The amount that is calculated pursuant to Cabinet Office Ordinance as provided in Article 16, paragraph (1) of the Act shall be the amount obtained by deducting the sum of the amounts listed in items (iv) to (vi) inclusive from the sum of the amounts listed in items (i) to (iii) inclusive:

２事業年度が一年でない場合における前項の規定の適用については、同項中「控除して得た額」とあるのは、「控除して得た額を当該事業年度の月数で除し、これに十二を乗じて得た額」とする。

(2)For the purpose of the application of the preceding paragraph in cases where the business year is less than one year, the phrase "amount obtained by deducting (...)" in the preceding paragraph shall be deemed to be replaced with the phrase "amount obtained by dividing the amount, which is obtained by deducting (...), by the number of months in said business year and multiplying the result by twelve."

３前項の月数は、暦に応じて計算し、一月に満たないときはこれを一月とし、一月に満たない端数を生じたときは切り捨てる。

(3)The number of months referred to in the preceding paragraph shall be calculated in accordance with the calendar, and if the number of months is less than one month, it shall be considered as one month, and if a fraction less than one month arises, it shall be rounded off.

第二十二条法第十六条第二項の内閣府令で定めるものの価額の合計額の算定については、この条に定めるところによる。

Article 22(1)The calculation of the total amount of value of the property specified by Cabinet Office Ordinance as provided in Article 16, paragraph (2) of the Act shall be in accordance with what is provided in this Article.

２公益法人の各事業年度の遊休財産額は、当該事業年度の資産の額から次に掲げる額の合計額を控除して得た額とする。

(2)The idle property amount of a public interest corporation in each business year shall be the amount obtained by deducting the sum of the following amounts from the amount of assets in said business year:

３前項第二号に規定する「控除対象財産」は、公益法人が当該事業年度の末日において有する財産のうち次に掲げるいずれかの財産（引当金（一般社団法人及び一般財団法人に関する法律施行規則（平成十九年法務省令第二十八号。以下「一般社団・財団法人法施行規則」という。）第二十四条第二項第一号に規定する引当金をいう。以下この条において同じ。）に係る支出に充てるために保有する資金を除く。）であるものをいう。

(3)The term "Properties Subject to Deductions" referred to in item (ii) of the preceding paragraph means the properties owned by a public interest corporation as of the last day of said business year, which fall under any of the following properties (excluding funds possessed for the purpose of allocating them to the expenditure pertaining to allowances (meaning the allowances provided in Article 24, paragraph (2), item (i) of the Ordinance for Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations (Ordinance of the Ministry of Justice No. 28 of 2007; hereinafter referred to as the "Ordinance for Enforcement of the General Incorporated Associations/Foundations Act"); the same shall apply hereinafter in this Article):

４前項第三号に掲げる財産については、第十八条第三項から第五項までの規定を準用する。この場合において、同条第三項中「第一項に規定する特定費用準備資金」とあり、及び同条第四項中「特定費用準備資金」とあるのは「第二十二条第三項第三号の資金」と、同条第三項第一号中「活動を行う」とあるのは「財産を取得し、又は改良する」と、同項第四号及び第五号、同条第四項第二号並びに第五項中「積立限度額」とあるのは「当該資金の目的である財産の取得又は改良に必要な最低額」と、同条第四項第三号中「活動を行わない」とあるのは「財産を取得せず、又は改良しない」と読み替えるものとする。

(4)The provisions of Article 18, paragraphs (3) to (5) inclusive shall apply mutatis mutandis to the properties listed in item (iii) of the preceding paragraph.In this case, the phrase "specified cost reserve funds provided in paragraph (1)" in Article 18, paragraph (3) and the phrase "specified cost reserve funds" in Article 18, paragraph (4) shall be deemed to be replaced with the phrase "funds provided in Article 22, paragraph (3), item (iii)," the phrase "activities (...) will be conducted" in Article 18, paragraph (3), item (i) with the phrase "properties (...) will be acquired or improved," the phrase "maximum limit of reserve" in Article 18, paragraph (3), items (iv) and (v), paragraph (4), item (ii) and paragraph (5) with the phrase "minimum amount necessary for the acquisition or improvement of the properties which are the purpose of said funds," and the phrase "failed to carry out the activities" in Article 18, paragraph (4), item (iii) with the phrase "failed to acquire or improve the properties."

５第三項第五号の財産は、次の各号に掲げる場合の区分に応じ、当該各号に定める事項について、法第二十一条の規定の例により備置き及び閲覧等の措置が講じられているものでなければならない。同項第六号の財産についても、同様とする。

(5)The properties provided in paragraph (3), item (v) shall be those with respect to which measures such as retainment and inspection, etc. have been taken in accordance with the provisions of Article 21 of the Act for the matters provided in the following items according to the categories of cases listed in those items; the same shall apply to the properties provided in paragraph (3), item (vi)

６第三項第六号の財産については、第十八条第三項（第一号、第四号及び第五号を除く。）の規定を準用する。この場合において、同条第三項中「第一項に規定する特定費用準備資金」とあるのは、「第二十二条第三項第六号の資金」と読み替えるものとする。

(6)The provisions of Article 18, paragraph (3) (excluding items (i), (iv) and (v)) shall apply mutatis mutandis to the properties provided in paragraph (3), item (vi).In this case, the phrase "specified cost reserve funds provided in paragraph (1)" in Article 18, paragraph (3) shall be deemed to be replaced with the phrase "funds provided in Article 22, paragraph (3), item (vi)."

７第二項第二号に規定する「対応負債の額」は、次に掲げる額の合計額をいう。

(7)The phrase "amount of corresponding liabilities" referred to in paragraph (2), item (ii) means the sum of the following amounts:

８前項の規定にかかわらず、公益法人は、前項の対応負債の額を控除対象財産の帳簿価額の合計額から指定正味財産の額を控除して得た額に、第一号の額の同号及び第二号の額の合計額に対する割合を乗じて得た額とすることができる。

(8)Notwithstanding the preceding paragraph, a public interest corporation may designate, as the amount of corresponding liabilities provided in the preceding paragraph, the amount obtained by multiplying the amount, which is obtained by deducting the amount of designated net properties from the total book value of the Properties Subject to Deductions, by the ratio of the amount provided in item (i) to the sum of the amounts provided in items (i) and (ii):

第二十三条法第十八条ただし書の内閣府令で定める正当な理由がある場合は、次に掲げる場合とする。

Article 23Cases where there are justifiable grounds specified by Cabinet Office Ordnance as provided in the proviso of Article 18 of the Act shall be as follows:

第二十四条法第十八条第四号の内閣府令で定める割合は、百分の五十とする。

Article 24The rate specified by Cabinet Office Ordnance as provided in Article 18, item (iv) of the Act shall be 50%.

第二十五条法第十八条第七号の内閣府令で定める方法は、財産目録、貸借対照表又はその附属明細書において、財産の勘定科目をその他の財産の勘定科目と区分して表示する方法とする。

Article 25(1)The method specified by Cabinet Office Ordnance as provided in Article 18, item (vii) of the Act shall be the method to indicate the account titles of the properties separately from the account titles of other properties in the inventory of property, balance sheet or annexed detailed statements.

２継続して公益目的事業の用に供するために保有している財産以外の財産については、前項の方法による表示をすることができない。

(2)The indication pursuant to the preceding paragraph shall not be made for any properties other than the properties that are possessed for the purpose of using them for the business for public interest purposes on an ongoing basis.

第二十六条法第十八条第八号の内閣府令で定める財産は、次に掲げる財産とする。

Article 26Properties specified by Cabinet Office Ordnance as provided in Article 18, item (viii) of the Act shall be as follows:

第二十七条法第二十一条第一項の内閣府令で定める書類は、当該事業年度に係る次に掲げる書類とする。

Article 27Documents specified by Cabinet Office Ordinance as provided in Article 21, paragraph (1) of the Act shall be the following documents pertaining to said business year:

第二十八条法第二十一条第二項第四号の内閣府令で定める書類は、次に掲げる書類とする。

Article 28(1)Documents specified by Cabinet Office Ordinance as provided in Article 21, paragraph (2), item (iv) of the Act shall be as follows:

２前項各号に掲げる書類は、公益認定を受けた後遅滞なく法第二十一条第二項各号に掲げる書類を作成する場合にあっては、作成を要しない。

(2)The documents listed in the items of the preceding paragraph do not need to be prepared in cases where the documents listed in the items of Article 21, paragraph (2) of the Act are prepared without delay after the public interest corporation authorization was granted.

第二十九条法第二十一条第一項の規定により作成すべき収支予算書並びに同条第二項の規定により作成すべき財産目録及びキャッシュ・フロー計算書については、次条から第三十三条までに定めるところによる。

Article 29The written budget for revenue and expenditures to be prepared pursuant to Article 21, paragraph (1) of the Act and the inventory of property and cash flow statement to be prepared pursuant to Article 21, Paragraph (2) of the Act shall be in accordance with what is provided in the following Article to Article 33 inclusive.

第三十条第二十七条第二号の収支予算書は、次に掲げる区分を設けて表示しなければならない。この場合において、各区分（第二号に掲げる区分を除く。）は、適当な項目に細分することができる。

Article 30(1)The written budget for revenue and expenditures provided in Article 27, item (ii) shall be presented for the following categories.In this case, each category (excluding the category listed in item (ii)) may be subdivided into appropriate items.

２事業費に係る区分には、次に掲げる項目を設けなければならない。この場合において、各項目は、適当な項目に細分することができる。

(2)The category pertaining to the operating expense shall have the following items.In this case, each item may be subdivided into appropriate sub-items.

３第一項第一号、第四号及び第五号に掲げる区分については、公益目的事業に係る額を明らかにしなければならない。

(3)The amounts pertaining to the business for public interest purposes shall be clarified for the categories listed in paragraph (1), items (i), (iv) and (v).

４第一項第四号及び第五号に掲げる区分については、経常外収益又は経常外費用を示す適当な名称を付すことができる。

(4)The categories listed in paragraph (1), items (iv) and (v) may be given names that are suitable for representing the non-ordinary profit or non-ordinary expense.

５収支予算書の各項目については、当該項目の内容を示す適当な名称を付さなければならない。

(5)Each item in the written budget for revenue and expenditures shall be given a name that is suitable for representing the content of said item.

６公益法人が一般社団・財団法人法第百二十三条第二項（一般社団・財団法人法第百九十九条において準用する場合を含む。）の規定により作成する損益計算書については、前各項の規定の例による。

(6)The profit and loss statement to be prepared by a public interest corporation pursuant to Article 123, paragraph (2) of the General Incorporated Associations/Foundations Act (including cases where applied mutatis mutandis pursuant to Article 199 of the General Incorporated Associations/Foundations Act) shall be in accordance with the provision of the preceding paragraphs.

第三十一条法第二十一条第二項第一号の財産目録は、次に掲げる部に区分して表示しなければならない。この場合において、負債の部は、適当な項目に細分することができる。

Article 31(1)The inventory of property provided in Article 21, paragraph (2), item (i) of the Act shall be presented by dividing it into the following sections.In this case, the liabilities section may be subdivided into appropriate items.

２資産の部は、次に掲げる項目に区分しなければならない。この場合において、各項目は、適当な項目に細分することができる。

(2)The assets section shall be divided into the following items.In this case, each item may be subdivided into appropriate items.

３財産目録の各項目については、当該項目の内容を示す適当な名称を付さなければならない。この場合において、公益目的保有財産については第二十五条第一項の方法により表示しなければならない。

(3)Each item in the inventory of property shall be given a name that is suitable for representing the content of said item.In this case, public interest purposes possessed properties shall be presented according to the method provided in Article 25, paragraph (1).

４公益法人が一般社団・財団法人法第百二十三条（一般社団・財団法人法第百九十九条において準用する場合を含む。）の規定により作成する貸借対照表については、前三項の規定の例による。この場合において、純資産の部については、次に掲げる項目に区分するものとする。

(4)The balance sheet to be prepared by a public interest corporation pursuant to Article 123 of the General Incorporated Associations/Foundations Act (including cases where applied mutatis mutandis pursuant to Article 199 of the General Incorporated Associations/Foundations Act) shall be in accordance with the provision of the preceding three paragraphs.In this case, the net assets section shall be divided into the following items.

第三十二条第二十八条第一項第一号のキャッシュ・フロー計算書には、次の各号に掲げる区分を設けてキャッシュ・フローの状況を記載しなければならない。この場合において、各区分は、適当な項目に細分することができる。

Article 32(1)The cash flow statement provided in Article 28, paragraph (1), item (i) shall state the status of cash flow for the categories listed in the following items.In this case, each category may be subdivided into appropriate items.

２事業活動によるキャッシュ・フローの区分においては、直接法又は間接法により表示しなければならない。

(2)The category of the cash flow from business activities shall be presented by the direct method or indirect method.

３現金及び現金同等物に係る換算差額が発生した場合は、第一項各号に掲げる区分とは別に、表示するものとする。

(3)Translation adjustments on cash and cash equivalents, if any, shall be presented separately from the categories listed in the items of paragraph (1).

４キャッシュ・フロー計算書の各項目については、当該項目の内容を示す適当な名称を付さなければならない。

(4)Each item of the cash flow statement shall be given a name that is suitable for representing the content of said item.

第三十三条法第二十一条第二項第一号に掲げる財産目録及び第二十八条第一項第一号に掲げるキャッシュ・フロー計算書は、定時社員総会又は定時評議員会（一般社団・財団法人法第百二十七条の規定（一般社団・財団法人法第百九十九条において準用する場合を含む。）の適用がある場合にあっては、理事会）の承認を受けなければならない。

Article 33(1)The inventory of property provided in Article 21, paragraph (2), item (i) of the Act and the cash flow statement provided in Article 28, paragraph (1), item (i) shall be approved by the annual meeting of the general meeting of members or annual meeting of the board of councillors (in cases where Article 127 of the General Incorporated Associations/Foundations Act (including cases where applied mutatis mutandis pursuant to Article 199 of the General Incorporated Associations/Foundations Act) applies, the board of directors).

２一般社団・財団法人法第百二十四条から第百二十七条まで（これらの規定を一般社団・財団法人法第百九十九条において準用する場合を含む。）及び一般社団・財団法人法施行規則第三十五条から第四十八条までの規定（これらの規定を一般社団・財団法人法施行規則第六十四条において準用する場合を含む。）は、公益法人が前項の財産目録及びキャッシュ・フロー計算書に係る同項の承認を受けるための手続について準用する。

(2)The provisions of Articles 124 to 127 inclusive of the General Incorporated Associations/Foundations Act (including cases where these provisions are applied mutatis mutandis pursuant to Article 199 of the General Incorporated Associations/Foundations Act) and the provisions of Articles 35 to 48 inclusive of the Ordinance for Enforcement of the General Incorporated Associations/Foundations Act (including cases where these provisions are applied mutatis mutandis pursuant to Article 64 of the Ordinance for Enforcement of the General Incorporated Associations/Foundations Act) shall apply mutatis mutandis to the procedures for a public interest corporation to seek the approval under the preceding paragraph pertaining to the inventory of property and cash flow statement provided in the preceding paragraph.

第三十四条法第二十一条第三項の内閣府令で定めるものは、磁気ディスクその他これに準ずる方法により一定の情報を確実に記録しておくことができる物をもって調製するファイルに情報を記録したものとする。

Article 34The records specified by Cabinet Office Ordinance as provided in Article 21, paragraph (3) of the Act shall be those recording information in a file prepared using a magnetic disk or any other equivalent media on which certain information can be securely recorded.

第三十五条法第二十一条第四項第二号の内閣府令で定める方法は、当該電磁的記録に記録された事項を紙面又は出力装置の映像面に表示する方法とする。

Article 35The method specified by Cabinet Office Ordinance as provided in Article 21, paragraph (4), item (ii) of the Act shall be the method to indicate the matters recorded in said electromagnetic records on paper or on the screen of an output device.

第三十六条法第二十一条第六項の内閣府令で定めるものは、公益法人の使用に係る電子計算機を電気通信回線で接続した電子情報処理組織を使用する方法であって、当該電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を通じて公益法人の従たる事務所において使用される電子計算機に備えられたファイルに当該情報を記録する方法とする。

Article 36The measures specified by Cabinet Office Ordinance as provided in Article 21, paragraph (6) of the Act shall be a method whereby an electronic data processing system connecting the computers used by a public interest corporation via telecommunications line is used, and where the details of information recorded in a file stored on the computer is to be recorded in the file stored on the computer used by subordinate offices of the public interest corporation via telecommunications line.

第三十七条法第二十二条第一項の規定による法第二十一条第一項に規定する書類の提出は、同項に規定する書類を添付した様式第四号による提出書を行政庁に提出してするものとし、同項に規定する書類について理事会（社員総会又は評議員会の承認を受けた場合にあっては、当該社員総会又は評議員会）の承認を受けたことを証する書類を併せて添付するものとする。

Article 37When submitting the documents provided in Article 21, paragraph (1) of the Act pursuant to Article 22, paragraph (1) of the Act, a submission form using Form No. 4, with the documents provided in Article 21, paragraph (1) attached, shall be submitted to the administrative agency, and a document certifying that the documents provided in Article 21, paragraph (1) of the Act have been approved by the board of directors (in cases where approval of the general meeting of members or the board of councillors has been obtained, said general meeting of members or board of councillors) shall also be attached.

第三十八条法第二十二条第一項の規定による財産目録等（法第二十一条第一項に規定する書類及び定款を除く。以下この項において同じ。）の提出は、財産目録等を添付した様式第五号による提出書を行政庁に提出してするものとし、次に掲げる書類を併せて添付するものとする。

Article 38(1)When submitting the inventory of property, etc. (excluding the documents provided in Article 21, paragraph (1) and the articles of incorporation; the same shall apply hereinafter in this paragraph) pursuant to Article 22, paragraph (1) of the Act, a submission form using Form No. 5, with the inventory of property, etc. attached, shall be submitted to the administrative agency, and the following documents shall also be attached.

２公益認定を受けた日の属する事業年度に係る前項に規定する書類のうち、一般社団・財団法人法第百二十九条第一項（一般社団・財団法人法第百九十九条において準用する場合を含む。）に規定する計算書類等については、当該事業年度の開始の日から公益認定を受けた日の前日までの期間と公益認定を受けた日から当該事業年度の末日までの期間とに分けて作成するものとする。

(2)Among the documents provided in the preceding paragraph pertaining to the business year which includes the day on which public interest corporation authorization was granted, the financial statements, etc. provided in Article 129, paragraph (1) of the General Incorporated Associations/Foundations Act (including cases where applied mutatis mutandis pursuant to Article 199 of the General Incorporated Associations/Foundations Act) shall be prepared with said business year being divided into the period from the day of the commencement of said business year to the day preceding the day on which public interest corporation authorization was granted and the period from the day on which public interest corporation authorization was granted to the last day of said business year.

第三十九条法第二十二条第二項の規定による閲覧又は謄写は、行政庁が定める場所において行うものとする。

Article 39(1)Inspection or copying pursuant to Article 22, paragraph (2) of the Act shall be conducted at the places specified by the administrative agency.

２行政庁は、前項に規定する場所をインターネットの利用その他の適切な方法により公表しなければならない。

(2)The administrative agency shall publicize the places specified in the preceding paragraph by means of using the Internet or other appropriate methods.

第四十条法第二十三条の内閣府令で定める書類は、次に掲げる書類とする。

Article 40Documents specified by Cabinet Office Ordinance as provided in Article 23 shall be as follows:

第四十一条法第二十四条第一項の規定による届出をしようとする公益法人は、様式第六号により作成した届出書を行政庁に提出しなければならない。

Article 41(1)A public interest corporation which intends to submit a notification pursuant to Article 24, paragraph (1) of the Act shall submit a written notification prepared using Form No. 6 to the administrative agency.

２前項の届出書には、次に掲げる行為の区分に応じ、当該各号に定める書類を添付しなければならない。

(2)Documents specified in the following items shall be attached to the written notification referred to in the preceding paragraph, according to the categories of actions listed in the following items:

３法第二十四条第一項第一号の規定による届出をし、当該届出に係る合併により存続する公益法人は、当該合併により法第十三条第一項各号に掲げる変更があるときは、遅滞なく、当該変更があった旨を記載した書類及び当該変更に係る法第七条第二項各号に掲げる書類を行政庁に提出しなければならない。

(3)In cases where a public interest corporation has submitted a notification pursuant to Article 24, paragraph (1), item (i) of the Act and has survived through the merger pertaining to said notification, if there is any of the changes listed in the items of Article 13, paragraph (1) of the Act due to said merger, it shall submit to the administrative agency, without delay, a document stating that said change has been made and the documents listed in the items of Article 7, paragraph (2) of the Act pertaining to said change.

４前項の公益法人は、当該合併の日から三箇月以内に、当該合併により消滅する公益法人に係る第八条第四項各号に掲げる書類を行政庁に提出しなければならない。

(4)The public interest corporation referred to in the preceding paragraph shall submit to the administrative agency, within three months from the day of said merger, the documents listed in the items of Article 8, paragraph (4) pertaining to a public interest corporation that ceases to exist as a result of said merger.

第四十二条法第二十五条第一項の認可を受けようとする公益法人は、様式第七号により作成した申請書を行政庁に提出しなければならない。

Article 42(1)A public interest corporation which intends to obtain the approval provided in Article 25, paragraph (1) of the Act shall submit a written application prepared using Form No. 7 to the administrative agency.

２前項の申請書には、法第二十五条第四項において準用する法第七条第二項第一号から第五号までに掲げる書類のほか、次に掲げる書類を添付しなければならない。

(2)The documents listed in Article 7, paragraph (2), items (i) to (v) inclusive of the Act as applied mutatis mutandis pursuant to Article 25, paragraph (4) of the Act, and the following documents, shall be attached to the written application referred to in the preceding paragraph:

３法第二十五条第一項の認可を受けて設立した公益法人は、その成立後遅滞なく、定款及び登記事項証明書を行政庁に提出しなければならない。

(3)A public interest corporation which has been established by obtaining the approval under Article 25, paragraph (1) of the Act shall submit the articles of incorporation and a certificate of registered information to the administrative agency without delay after its establishment.

４前項の公益法人は、その成立の日から起算して三箇月以内に、当該合併により消滅する公益法人に係る第八条第四項各号に掲げる書類を行政庁に提出しなければならない。

(4)The public interest corporation referred to in the preceding paragraph shall submit to the administrative agency, within three months from the day of its establishment, the documents listed in the items of Article 8, paragraph (4) pertaining to a public interest corporation that ceases to exist as a result of said merger.

第四十三条法第二十五条第一項の認可の申請を受けた行政庁は、当該認可の申請が他の公益法人との合併に伴うものである場合には、直ちに、当該他の公益法人を所管する行政庁に通知するものとする。

Article 43(1)In cases where the administrative agency has received an application for approval under Article 25, paragraph (1) of the Act and when said application for approval is incidental to a merger with another public interest corporation, the administrative agency shall immediately give a notice thereon to an administrative agency having jurisdiction over said other public interest corporation.

２前項の規定による通知を受けた行政庁は、当該通知に係る合併に関し、法第二十四条第一項第一号の届出を受けたときは、直ちに、その旨を前項の規定による通知をした行政庁に通知するものとする。

(2)When the administrative agency which has received a notice under the preceding paragraph is notified under Article 24, paragraph (1), item (i) of the Act with respect to a merger pertaining to said notice, it shall immediately notify the administrative agency which has given the notice under the preceding paragraph to that effect.

３第一項の規定による通知をした行政庁は、同項の通知に係る認可の申請に対する処分をしたときは、直ちに、その旨を同項の通知を受けた行政庁に通知するものとする。

(3)When the administrative agency which has given a notice under paragraph (1) renders a disposition on the application for approval pertaining to the notice under paragraph (1), it shall immediately notify the administrative agency which has received the notice under paragraph (1) to that effect.

第四十四条法第二十六条第一項から第三項までの届出をしようとする公益法人は、次項各号に掲げる届出の区分に応じ、様式第八号から第十号までにより作成した届出書を行政庁に提出しなければならない。

Article 44(1)When a public interest corporation intends to give notification under Article 26, paragraphs (1) to (3) inclusive of the Act, it shall submit to the administrative agency a written notification prepared using Forms No. 8 to 10 inclusive, according to the categories of notification listed in the items of the following paragraph:

２前項の届出書には、次の各号に掲げる届出の区分に応じ、当該各号に定める書類を添付しなければならない。

(2)The following document specified in the following items shall be attached to the written notification referred to in the preceding paragraph, according to the categories of notification listed in the following items:

第四十五条公益法人は、行政庁から法第二十七条第一項の規定により報告を求められたときは、報告書を提出しなければならない。

Article 45(1)When a public interest corporation has been requested by the administrative agency to make a report pursuant to Article 27, paragraph (1) of the Act, it shall submit a written report.

２行政庁は、前項の報告を求めるときは、報告書の様式及び提出期限その他必要な事項を明示するものとする。

(2)When the administrative agency requests the report provided in the preceding paragraph, it shall clearly indicate the form and the time limit for the submission of the written report and any other necessary matters.

第四十六条法第二十七条第二項の証明書は、様式第十一号によるものとする。

Article 46The certificate referred to in Article 27, paragraph (2) of the Act shall conform to Form No. 11.

第四十七条法第三十条第二項第三号で規定する内閣府令で定めるものは、当該公益法人が公益認定を受けた日以後の公益目的事業の実施に伴い負担すべき公租公課であって、同条第一項の公益認定の取消しの日又は合併の日以後に確定したものとする。

Article 47Payments specified by Cabinet Office Ordinance as provided in Article 30, paragraph (2), item (iii) of the Act shall be taxes and other public dues to be borne as a result of the operation of the business for public interest purposes on or after the day on which public interest corporation authorization was granted to said public interest corporation and which have been determined on or after the day of the cancellation of public interest corporation authorization under Article 30, paragraph (1) of the Act or the day of a merger.

第四十八条公益法人は、毎事業年度、当該事業年度の末日における公益目的取得財産残額（同日において公益認定を取り消された場合における公益目的取得財産残額に準ずる額をいう。以下この条において同じ。）を算定しなければならない。

Article 48(1)In each business year, a public interest corporation shall calculate the remaining amount of the public interest purposes acquired property as of the last day of said business year (meaning the amount similar to the remaining amount of the public interest purposes acquired property in cases where public interest corporation authorization was cancelled on the same day; the same shall apply hereinafter in this Article).

２前項に規定する当該事業年度の末日における公益目的取得財産残額は、次に掲げる額の合計額とする。

(2)The remaining amount of the public interest purposes acquired property as of the last day of said business year as provided in the preceding paragraph shall be the sum of the following amounts:

３前項第一号に規定する当該事業年度の末日における公益目的増減差額は、当該事業年度の前事業年度の末日における公益目的増減差額（公益認定を受けた日の属する事業年度又は法第二十五条第一項の認可を受けて設立した法人の成立の日の属する事業年度（以下「認定等事業年度」という。）にあっては、零）に第一号の額を加算し、第二号の額を減算して得た額とする。

(3)The difference between the increase and decrease for public interest purposes as of the last day of said business year as provided in item (i) of the preceding paragraph shall be the amount obtained by adding the amount provided in item (i) to the difference between the increase and decrease for public interest purposes as of the last day of the business year preceding said business year (in cases of the business year which includes the day on which public interest corporation authorization was granted or the business year which includes the day of the incorporation of a juridical person established by obtaining the authorization under Article 25, paragraph (1) of the Act (hereinafter referred to as the "Business Year of Authorization, etc."), zero), and deducting the amount provided in item (ii) from the result:

４前項第一号ヘに規定する合併により消滅する公益法人の当該合併の日の前日における公益目的取得財産残額は、次に掲げる額の合計額とする。この場合においては、当該合併の日の前日を当該事業年度の末日とみなして算定し、財産目録並びに貸借対照表及び損益計算書並びにこれらの附属明細書によるものについては、第八条第四項第二号に掲げる書類によるものとする。第五十条第三項においても、同様とする。

(4)In cases of a public interest corporation that ceases to exist as a result of merger as referred to in item (i), sub-item (f) of the preceding paragraph, its remaining amount of the public interest purposes acquired property as of the day preceding the day of said merger shall be the sum of the following amounts.In this case, the calculation shall be made by deeming that the day preceding the day of said merger is the last day of said business year, and items based on the inventory of property, balance sheet, profit and loss statement and their annexed detailed statements shall be based on the documents listed in Article 8, paragraph (4), item (ii); the same shall apply in Article 50, paragraph (3).

第四十九条行政庁が法第二十九条第一項又は第二項の規定による公益認定の取消しをした場合又は公益法人が合併により消滅する場合（その権利義務を承継する法人が公益法人である場合を除く。）における法第三十条第二項の公益目的取得財産残額は、次に掲げる額の合計額（その額が零を下回る場合にあっては、零）とする。

Article 49In cases where the administrative agency has cancelled the public interest corporation authorization under Article 29, paragraph (1) or (2) of the Act or a public interest corporation has been that ceases to exist as a result of merger (excluding cases where the juridical person that succeeds the rights and obligations of said public interest corporation is a public interest corporation), the remaining amount of the public interest purposes acquired property provided in Article 30, paragraph (2) of the Act shall be the sum of the following amounts (in cases where the sum becomes less than zero, zero).

第五十条認定取消法人等は、取消し等の日における公益目的取得財産残額が前条の額と異なるときは、同日（公益法人が合併により消滅する場合にあっては、当該合併の日。第五十一条において同じ。）から三箇月以内に、様式第十二号による報告書を行政庁に提出しなければならない。

Article 50(1)If the remaining amount of the public interest purposes acquired property as of the day of cancellation, etc. differs from the amount provided in the preceding Article, the authorization cancelled juridical person, etc. shall submit to the administrative agency a report prepared using Form No. 12 within three months from the same day (in cases where the public interest corporation ceases to exist as a result of merger, the day of said merger; the same shall apply in Article 51).

２前項の報告書には、次に掲げる書類を添付しなければならない。

(2)The following documents shall be attached to the report referred to in the preceding paragraph:

３第一項に規定する取消し等の日における公益目的取得財産残額は、次に掲げる額の合計額（その額が零を下回る場合にあっては、零）とする。

(3)The remaining amount of the public interest purposes acquired property as of the day of cancellation, etc. as referred to in paragraph (1) shall be the sum of the following amounts (in cases where the sum becomes less than zero, zero):

４行政庁は、取消し等の日における公益目的取得財産残額が前条の額と異なると認めるときは、前条の額を増額し、又は減額する。

(4)If the administrative agency finds that the remaining amount of the public interest purposes acquired property as of the day of cancellation, etc. differs from the amount provided in the preceding Article, it shall increase or decrease the amount provided in the preceding Article.

第五十条の二認定取消法人等は、取消し等の日の属する事業年度の開始の日から取消し等の日までの期間に係る一般社団・財団法人法第百二十三条第二項（一般社団・財団法人法第百九十九条において準用する場合を含む。）に規定する計算書類及びその附属明細書に記載し、又は記録すべき事項を記載した書類を作成しなければならない。

Article 50-2(1)An authorization cancelled juridical person, etc. shall prepare documents stating the matters which have been stated or which shall be stated in the financial statements and their annexed detailed statements provided in Article 123, paragraph (2) of the General Incorporated Associations/Foundations Act (including cases where applied mutatis mutandis pursuant to Article 199 of the General Incorporated Associations/Foundations Act) pertaining to the period from the initial day of the business year which includes the day of cancellation, etc. to the day of cancellation, etc.

２認定取消法人等は、前条第一項に掲げる場合においては、前条第二項に掲げる書類に加え、前項に掲げる書類を添付しなければならない。

(2)In the cases listed in paragraph (1) of the preceding Article, an authorization cancelled juridical person, etc. shall attach the documents listed in the preceding paragraph in addition to the documents listed in paragraph (2) of the preceding Article.

第五十一条認定取消法人等は、取消し等の日から一箇月以内に法第五条第十七号に規定する定款の定めに従い、財産の贈与に係る書面による契約が成立したときは、取消し等の日から三箇月以内に、様式第十三号による報告書を行政庁に提出しなければならない。

Article 51(1)When a written contract pertaining to the donation of property is formed pursuant to the provisions of the articles of incorporation provided in Article 5, item (xvii) of the Act within one month from the day of cancellation, etc., an authorization cancelled juridical person, etc. shall submit to the administrative agency within three months from the day of cancellation, etc. a written report prepared using Form No. 13.

２前項の報告書には次に掲げる書類を添付しなければならない。

(2)The following documents shall be attached to the written report referred to in the preceding paragraph:

３取消し等の日から三箇月以内に認定取消法人等から第一項の報告書の提出がない場合には、同項に規定する契約が成立しなかったものとみなす。

(3)When an authorization cancelled juridical person, etc. fails to submit a written report referred to in paragraph (1) within three months from the day of cancellation, etc., it shall be deemed that the contract provided in paragraph (1) was not formed.

第五十二条法第十条（法第十一条第四項及び第二十五条第四項において準用する場合を含む。）、第十三条第二項、第二十四条第二項、第二十六条第四項、第二十八条第四項及び第二十九条第四項（整備法第百九条第三項において準用する場合を含む。）の公示は、インターネットの利用その他の適切な方法により行うものとする。

Article 52Public notice provided in Article 10 (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (4) and Article 25, paragraph (4) of the Act), Article 13, paragraph (2), Article 24, paragraph (2), Article 26, paragraph (4), Article 28, paragraph (4) and Article 29, paragraph (4) of the Act (including cases where applied mutatis mutandis pursuant to Article 109, paragraph (3) of the Arrangement Act) shall be made by means of using the Internet or other appropriate methods.

第五十三条法第二十八条第二項、第四十四条第一項（法第五十二条並びに整備法第百三十四条及び第百三十九条において準用する場合を含む。）及び第四十六条第二項（法第五十四条において準用する場合を含む。）の公表は、インターネットの利用その他の適切な方法により行うものとする。

Article 53Publication provided in Article 28, paragraph (2), Article 44, paragraph (1) (including cases where applied mutatis mutandis pursuant to Article 52 of the Act and Articles 134 and 139 of the Arrangement Act) and Article 46, paragraph (2) (including cases where applied mutatis mutandis pursuant to Article 54 of the Act) of the Act shall be made by means of using the Internet or other appropriate methods.

１この府令は、法の施行の日（平成二十年十二月一日）から施行する。

(1)This Cabinet Office Ordinance shall come into force on and after the effective date of the Act (December 1, 2008).

２整備法第百六条第一項の登記（以下「移行登記」という。）をした公益法人（以下「移行公益法人」という。）については、第二十六条各号に掲げる財産のほか、整備法第四十四条の認定の申請に添付された貸借対照表に係る貸借対照表日において当該移行公益法人が有していた財産のうち、次に掲げる財産を第二十六条の規定による財産とする。

(2)In cases of a public interest corporation (hereinafter referred to as the "transferred public interest corporation") which has made the registration provided in Article 106, paragraph (1) of the Arrangement Act (hereinafter referred to as the "transfer registration"), the following properties which were possessed by said transferred public interest corporation as of the balance sheet date pertaining to the balance sheet attached to an application for authorization provided in Article 44 of the Arrangement Act shall be considered as the properties provided in Article 26, in addition to the properties listed in the items of Article 26:

３前項第一号の規定による財産を有していた移行公益法人に対する第二十六条第三号の規定の適用については、同号中「第六号及び第七号」とあるのは、「第六号、第七号及び附則第二項第一号」とする。

(3)For the purpose of the application of Article 26, item (iii) to a transferred public interest corporation which possessed the properties provided in item (i) of the preceding paragraph, the phrase "items (vi) and (vii)" in Article 26, item (iii) shall be deemed to be replaced with the phrase "items (vi) and (vii) and paragraph (2), item (i) of the Supplementary Provisions."

４移行公益法人は、移行登記をした日の属する事業年度経過後三箇月以内に、次に掲げる事項を記載した書類及び整備法第百十三条の規定により読み替えて適用する法第二十一条第二項の規定により作成した財産目録を行政庁に提出しなければならない。

(4)A transferred public interest corporation shall submit to the administrative agency within three months after the end of the business year which includes the day of the transfer registration a document stating the following matters and an inventory of property prepared pursuant to Article 21, paragraph (2) of the Act as applied by replacing terms pursuant to Article 113 of the Arrangement Act:

５移行登記をした日の属する事業年度における移行公益法人に対する第四十八条第三項の規定の適用については、同項第一号イ及びチ中「認定等事業年度」とあるのは「整備法第百六条第一項の登記をした日の属する事業年度」と、同号イ中「公益認定を受けた日又は法第二十五条第一項の認可を受けて設立した法人の成立の日（チにおいて「認定等の日」という。）」とあり、及び同号チ中「認定等の日」とあるのは「当該登記をした日」と、同項各号列記以外の部分中「公益認定を受けた日の属する事業年度又は法第二十五条第一項の認可を受けて設立した法人の成立の日の属する事業年度（以下「認定事業年度」という。）にあっては、零」とあるのは「整備法第百六条第一項の登記をした日の属する事業年度にあっては、附則第四項各号に掲げる額の合計額」と、同項第一号チ中「（公益認定を受けた」とあるのは「（当該登記をした」と、「が公益認定を受けた日」とあるのは「が公益認定を受けた日又は当該登記をした日」とする。

(5)For the purpose of the application of Article 48, paragraph (3) to a transferred public interest corporation in the business year which includes the day on which the transfer registration was made, the phrase "Business Year of Authorization, etc." in Article 48, paragraph (3), item (i), sub-items (a) and (h) shall be deemed to be replaced with the phrase "business year which includes the day on which the registration was made under Article 106, paragraph (1) of the Arrangement Act," the phrase "the day on which public interest corporation authorization was granted or the day of incorporation of a juridical person established by obtaining the authorization under Article 25, paragraph (1) of the Act (referred to as the "day of authorization, etc." in sub-item (h))" in Article 48, paragraph (3), item (i), sub-item (a) and the phrase "the day of authorization, etc." in Article 48, paragraph (3), item (i), sub-item (h) with the phrase "the day on which said registration was made," the phrase "in cases of the business year which includes the day on which public interest corporation authorization was granted or the business year which includes the day of the incorporation of a juridical person established by obtaining the authorization under Article 25, paragraph (1) of the Act (hereinafter referred to as the "Business Year of Authorization, etc."), zero" in the part of Article 48, paragraph (3) other than listed items with the phrase "in cases of the business year which includes the day on which the registration was made under Article 106, paragraph (1) of the Arrangement Act, the sum of the amounts listed in the items of paragraph (4) of the Supplementary Provisions," the phrase "(... public interest corporation authorization was granted" in Article 48, paragraph (3), item (i), sub-item (h) with the phrase "(... said registration was made," and the phrase "the day on which public interest corporation authorization was granted to" in Article 48, paragraph (3), item (i), sub-item (h) with the phrase "the day on which public interest corporation authorization was granted to or the day on which said registration was made by."

６移行登記をした日から附則第四項に規定する書類の提出があるまでの間における移行公益法人に対する第四十九条の規定の適用については、同条の規定にかかわらず、同条第一号の額を附則第二項第二号及び第三号の規定による資金の額の合計額とし、同条第二号の額を附則第二項第一号の規定による財産の同条第二号に規定する取消し等の日における価額の合計額とする。

(6)Notwithstanding Article 49, for the purpose of the application of Article 49 to a transferred public interest corporation during the period from the day on which the transfer registration was made to the submission of the documents provided in paragraph (4) of the Supplementary Provisions, the amount provided in Article 49, item (i) shall be considered as the total amount of the funds provided in paragraph (2), items (ii) and (iii) of the Supplementary Provisions, and the amount provided in Article 49, item (ii) shall be considered as the total value of the properties provided in paragraph (2), item (i) of the Supplementary Provisions as of the day of cancellation, etc. provided in Article 49, item (ii).

７附則第二項第一号の規定による財産で公益目的事業以外の用にも供するもの（以下「共用財産」という。）については、当該共用財産の公益目的事業の用に供する割合に応じて、附則第二項から前項までの規定を適用する。

(7)When properties provided in paragraph (2), item (i) of the Supplementary Provisions are used for purposes other than the business for public interest purposes (hereinafter referred to as the "Common Properties"), the provisions of paragraph (2) to the preceding paragraph inclusive of the Supplementary Provision shall apply to said Common Properties in proportion to the ratio by which said Common Properties are used for the business for public interest purposes.

８附則第二項第二号の規定による資金のうち、将来において当該資金により取得し、かつ、当該資金の目的の用に供する財産が共用財産であると見込まれるものについては、当該資金を共用財産とみなす。

(8)With respect to the funds provided in paragraph (2), item (ii) of the Supplementary Provisions, if properties that are to be acquired in the future using a portion of said funds and used for the purpose of said funds are expected to be Common Properties, the portion of said funds shall be deemed as Common Properties.

９附則第七項に規定する割合は、整備法第四十四条の認定の申請において配賦された公益実施費用額の当該共用財産に係る費用額に対する割合（同条の認定において当該割合と異なる割合とされた場合にあっては、当該異なる割合）とする。

(9)The ratio provided in paragraph (7) of the Supplementary Provisions shall be the ratio of the Amount of Public Interest Implementation Cost allocated under an application for authorization referred to in Article 44 of the Arrangement Act to the Amount of Cost pertaining to said Common Properties (in cases where a ratio which is different from said ratio is designated under the authorization referred to in Article 44, said different ratio).

１０附則第八項に規定する資金に対する前項の規定の適用については、同項中「配賦された」とあるのは「附則第二項第二号の規定による資金により、当該資金の目的の用に供する財産を取得したとするならば、第十九条の規定により配賦することとなる」と、「公益実施費用額」とあるのは「公益実施費用額の見込額」と、「当該共用財産に係る費用額」とあるのは「当該財産に係る費用額の見込額」と、「（同条の認定において当該割合と異なる割合とされた場合にあっては、当該異なる割合）とする。」とあるのは「とする。ただし、当該配賦が困難な場合については、第十九条の規定にかかわらず、当該財産の割合は、百分の百とする。」とする。

(10)For the purpose of the application of the preceding paragraph to the funds provided in paragraph (8) of the Supplementary Provisions, the phrase "allocated" in the preceding paragraph shall be deemed to be replaced with the phrase "to be allocated pursuant to Article 19, supposing that properties will be acquired by using the funds provided in paragraph (2), item (ii) of the Supplementary Provisions and that the properties will be used for the purpose of said funds," the phrase "Amount of Public Interest Implementation Cost" in the preceding paragraph with the phrase "expected Amount of Public Interest Implementation Cost," the phrase "Amount of Cost pertaining to said Common Properties" in the preceding paragraph with the phrase "expected Amount of Cost pertaining to said Common Properties," and the phrase "(in cases where a ratio which is different from said ratio is designated under the authorization referred to in Article 44, said different ratio)." in the preceding paragraph with the phrase "; provided, however, that if said allocation is difficult, the ratio of said properties shall be 100%, notwithstanding Article 19."

１１共用財産を有する移行公益法人に対する第三十一条第三項の規定の適用については、同項中「方法」とあるのは、「方法（附則第七項に規定する共用財産にあっては、財産目録において当該共用財産である旨及び当該共用財産に係る同項に規定する割合を明らかにする方法）」とする。

(11)For the purpose of the application of Article 31, paragraph (3) to a transferred public interest corporation having Common Properties, the phrase "method" in Article 31, paragraph (3) shall be deemed to be replaced with the phrase "method (in cases of Common Properties provided in paragraph (7) of the Supplementary Provisions, a method to clarify in the inventory of property the fact of being said Common Properties and the ratio provided in Article 31, paragraph (3) pertaining to said Common Properties)."