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  "domain": "non-profit",
  "title": "日本 公益法人会計基準 — the accounting standard for public-interest corporations",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "日本 公益法人会計基準 — the accounting standard for public-interest corporations",
    "aliases": [
      "non-profit/japan-koeki-houjin-accounting-standard",
      "japan-koeki-houjin-accounting-standard",
      "公益法人会計基準",
      "こうえきほうじんかいけいきじゅん",
      "koeki houjin kaikei kijun",
      "japan public interest corporation accounting standard",
      "正味財産増減計算書"
    ],
    "domain": "non-profit",
    "type": null,
    "created": "2026-06-05",
    "last_updated": "2026-06-05",
    "last_tended": "2026-06-05",
    "review_by": "2027-06-05",
    "confidence": "likely",
    "tags": [
      "non-profit",
      "japan",
      "accounting",
      "koeki-houjin",
      "public-interest",
      "disclosure"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://www.koeki-info.go.jp/",
      "https://laws.e-gov.go.jp/law/418AC0000000049",
      "https://www.moj.go.jp/MINJI/koeki1.html",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5275.htm"
    ]
  },
  "summary": "This entry sits under non-profit INDEX as the accounting / disclosure layer beneath the legal forms — it is what a 公益財団 / 公益社団 actually files, so it is the natural companion to 公益財団 vs 一般財団 vs 一般社団 vs NPO法人 comparison (which forms must report) and to Japan 一般財団法人 establishment requirements (who audi",
  "headings": [
    "日本 公益法人会計基準 — the accounting standard for public-interest corporations",
    "Wiki route",
    "TL;DR",
    "Why a special standard exists",
    "Core statements",
    "The 指定 / 一般 正味財産 split",
    "Segment accounting — 区分経理",
    "Audit and who applies the standard",
    "How it differs from for-profit and NPO accounting",
    "Strategic reading"
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      "non-profit/japan-koeki-vs-general-zaidan-comparison",
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