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  "domain": "non-profit",
  "title": "日本 社会福祉法人 — social welfare corporation governance, supervision, and tax treatment",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "日本 社会福祉法人 — social welfare corporation governance, supervision, and tax treatment",
    "aliases": [
      "non-profit/japan-shakai-fukushi-houjin",
      "japan-shakai-fukushi-houjin",
      "社会福祉法人",
      "しゃかいふくしほうじん",
      "shakai fukushi houjin",
      "japan social welfare corporation",
      "社会福祉法 social welfare act"
    ],
    "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",
      "social-welfare",
      "shakai-fukushi-houjin",
      "tax-deductible"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/law/326AC1000000045",
      "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/0000077928.html",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5275.htm",
      "https://www.wam.go.jp/"
    ]
  },
  "summary": "This entry sits under non-profit INDEX as the social-welfare-specific legal form, governed by its own statute outside the 一般法人法 family tabulated in 公益財団 vs 一般財団 vs 一般社団 vs NPO法人 comparison. It is the welfare-sector peer to the civic-activity form in Japan NPO法人 overview, and its donor-deductibility",
  "headings": [
    "日本 社会福祉法人 — social welfare corporation governance, supervision, and tax treatment",
    "Wiki route",
    "TL;DR",
    "What it is for — 第一種 / 第二種 社会福祉事業",
    "Establishment and asset requirement",
    "社会福祉充実残額 — the \"surplus must be reinvested\" rule",
    "Tax treatment",
    "How it differs from the other non-profit forms",
    "Strategic reading",
    "Related"
  ],
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