{
  "schema_version": "1.0",
  "slug": "non-profit/japan-nintei-npo-houjin-tax-benefits",
  "source_path": "non-profit/japan-nintei-npo-houjin-tax-benefits.md",
  "url": "https://finwiki.zksc.io/ja/non-profit/japan-nintei-npo-houjin-tax-benefits/",
  "html_url": "https://finwiki.zksc.io/ja/non-profit/japan-nintei-npo-houjin-tax-benefits/",
  "alternate_html_urls": {
    "ja": "https://finwiki.zksc.io/ja/non-profit/japan-nintei-npo-houjin-tax-benefits/",
    "en": "https://finwiki.zksc.io/en/non-profit/japan-nintei-npo-houjin-tax-benefits/"
  },
  "github_url": "https://github.com/jasonhnd/finwiki/blob/main/non-profit/japan-nintei-npo-houjin-tax-benefits.md",
  "raw_markdown_url": "https://finwiki.zksc.io/non-profit/japan-nintei-npo-houjin-tax-benefits.md",
  "domain": "non-profit",
  "title": "日本 認定NPO法人 — certification route and donor tax benefits",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "日本 認定NPO法人 — certification route and donor tax benefits",
    "aliases": [
      "japan-nintei-npo-houjin-tax-benefits",
      "認定NPO法人",
      "認定特定非営利活動法人",
      "nintei NPO houjin",
      "japan certified NPO",
      "japan certified specified non-profit corporation",
      "パブリックサポートテスト PST",
      "特例認定NPO法人"
    ],
    "domain": "non-profit",
    "type": null,
    "created": "2026-06-03",
    "last_updated": "2026-07-30",
    "last_tended": "2026-07-30",
    "review_by": "2026-12-03",
    "confidence": "likely",
    "tags": [
      "non-profit",
      "japan",
      "npo",
      "certified-npo",
      "tax-deductible",
      "donations"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://www.npo-homepage.go.jp/about/npo-kisochishiki/ninteiseido",
      "https://www.npo-homepage.go.jp/qa/ninteiseido/nintei-hantei-all",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1263.htm",
      "https://laws.e-gov.go.jp/law/410AC1000000007",
      "https://www.npo-homepage.go.jp/about/npo-kisochishiki/nposeido-gaiyou"
    ]
  },
  "summary": "This entry sits under non-profit INDEX and is the tax-upgrade companion to the base form described in Japan NPO法人 overview. The donor-deductibility prize it unlocks parallels the 公益 advantage covered in 公益財団 vs 一般財団 vs 一般社団 vs NPO法人 comparison, and matters most for organisations pursuing the public-",
  "headings": [
    "日本 認定NPO法人 — certification route and donor tax benefits",
    "Wiki route",
    "TL;DR",
    "Who certifies, and under what law",
    "The Public Support Test (PST)",
    "特例認定 — the PST waiver for young NPOs",
    "Donor tax benefits — the asymmetric prize",
    "How this compares to 公益 status",
    "Strategic reading",
    "Related"
  ],
  "body_links": {
    "wikilinks_count": 7,
    "wikilinks": [
      "INDEX",
      "non-profit/INDEX",
      "non-profit/japan-ippan-vs-koeki-shadan-houjin",
      "non-profit/japan-koeki-vs-general-zaidan-comparison",
      "non-profit/japan-npo-houjin-overview",
      "non-profit/japan-research-grant-map-2026",
      "policy-finance/INDEX"
    ],
    "resolved_wikilinks": [
      "https://finwiki.zksc.io/INDEX.md",
      "https://finwiki.zksc.io/ja/domains/non-profit/",
      "https://finwiki.zksc.io/ja/non-profit/japan-ippan-vs-koeki-shadan-houjin/",
      "https://finwiki.zksc.io/ja/non-profit/japan-koeki-vs-general-zaidan-comparison/",
      "https://finwiki.zksc.io/ja/non-profit/japan-npo-houjin-overview/",
      "https://finwiki.zksc.io/ja/non-profit/japan-research-grant-map-2026/",
      "https://finwiki.zksc.io/ja/domains/policy-finance/"
    ],
    "external_links_count": 0,
    "external_links": []
  },
  "metrics": {
    "nonspace_chars": 7015,
    "word_like_tokens": 1216,
    "inbound_wikilinks_count": 8,
    "last_modified": "2026-07-30"
  }
}
