Country Report 2018: Japan

In Japan, freedom of assembly, association, and expression are guaranteed under the Constitution, and there are many laws under which individuals can incorporate nonprofit organizations. The primary law for private foundations and associations is the 2008 Act on General Nonprofit Incorporated Associations and General Incorporated Foundations (⼀般社団法⼈及び⼀般財団法⼈ に関する法律). As guaranteed by this law, General Nonprofit Corporations (GNCs), which consist of General Nonprofit Incorporated Associations and Foundations, can be easily established without approval from the government and registered with a registry office. The cost is roughly 120,000 JPY (about US $1,050). As of November 2017, there are approximately 47,000 GNC Associations and 7,000 GNC Foundations (National Tax Agency figures)