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  "slug": "non-profit/japan-iryou-houjin",
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  "domain": "non-profit",
  "title": "日本 医療法人 — medical corporation types, the non-profit constraint, and tax treatment",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "日本 医療法人 — medical corporation types, the non-profit constraint, and tax treatment",
    "aliases": [
      "non-profit/japan-iryou-houjin",
      "japan-iryou-houjin",
      "医療法人",
      "いりょうほうじん",
      "iryou houjin",
      "japan medical corporation",
      "社会医療法人",
      "持分なし医療法人"
    ],
    "domain": "non-profit",
    "type": null,
    "created": "2026-06-05",
    "last_updated": "2026-07-30",
    "last_tended": "2026-07-30",
    "review_by": "2027-06-05",
    "confidence": "likely",
    "tags": [
      "non-profit",
      "japan",
      "healthcare",
      "iryou-houjin",
      "governance",
      "tax"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/law/323AC0000000205",
      "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/iryou/igyou/",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5275.htm",
      "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/iryou/shaikairyou/"
    ]
  },
  "summary": "This entry sits under non-profit INDEX as the healthcare-specific legal person under the 医療法 (Medical Care Act) — a non-profit-by-statute form that nonetheless can have ownership-like 持分, which makes it a partial peer to, not a member of, the 一般法人法 family in 公益財団 vs 一般財団 vs 一般社団 vs NPO法人 comparison.",
  "headings": [
    "日本 医療法人 — medical corporation types, the non-profit constraint, and tax treatment",
    "Wiki route",
    "TL;DR",
    "Two structural axes: 社団 vs 財団, and 持分あり vs 持分なし",
    "The non-profit constraint (and why it is not a 公益法人)",
    "社会医療法人 — the public-mission upper tier",
    "Governance organs",
    "How it differs from the other non-profit forms",
    "Strategic reading",
    "Related"
  ],
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