図 表 一 覧
図表 2-1

主たる事務所の所在地（都道府県）別割合 ········································ 3

図表 2-3

活動分野 ······································································ 7

図表 2-4

主な活動分野 ·································································· 9

図表 2-5

職員数・有給職員数・常勤有給職員数 ··········································· 10

図表 2-6

職員数 ······································································· 11

図表 2-7

有給職員数 ··································································· 12

図表 2-8

常勤有給職員数 ······························································· 12

図表 2-9

有給職員人件費・常勤有給職員人件費 ··········································· 13

図表 2-10

有給職員人件費・常勤有給職員人件費（１人当たり） ····························· 13

図表 2-11

常勤有給職員１人当たり人件費【認定・仮認定を受けていない法人】 ··············· 14

図表 2-12

常勤有給職員１人当たり人件費【認定・仮認定法人】 ····························· 14

図表 2-13

主な活動分野別

図表 2-14

常勤有給職員１人当たり人件費【保健、医療又は福祉の増進】 ····················· 16

図表 2-15

常勤有給職員１人当たり人件費【保健、医療又は福祉の増進以外】 ················· 17

図表 2-16

主な活動分野別

常勤有給職員１人当たり人件費 ································· 15

法人類型【対象：常勤有給職員１人当たり人件費 300 万円超の法人】 ························ 18
図表 2-17

主な活動分野別

常勤有給職員１人当たり人件費（中央値。１人当たり人件費０円を除く）······································· 19
図表 2-18

地域別

常勤有給職員１人当たり人件費 ········································· 20

図表 2-19

地域別

常勤有給職員１人当たり人件費（中央値。１人当たり人件費０円を除く） ··· 20

図表 2-20

法人類型別

図表 2-21

ボランティア数【表】 ························································· 22

図表 2-22

ボランティア数【図】 ························································· 23

図表 2-23

ボランティア数【認定・仮認定を受けていない法人】 ····························· 24

図表 2-24

ボランティア数【認定・仮認定法人】 ··········································· 24

図表 2-25

会員数（個人会員／団体会員） ················································· 25図表 2-26

会費収入（１会員当たり）（個人会員／団体会員） ································ 26

図表 2-27

会費収入比率（個人会費／団体会費） ··········································· 27

図表 2-28

会費の内訳（個人会費／団体会費） ············································· 27

図表 2-29

会費収入比率（社員／社員以外） ··············································· 28

図表 2-30

会費の内訳（社員／社員以外） ················································· 28

図表 2-31

収入構成 ····································································· 29

図表 2-32「その他の事業」収入の有無による法人件数 ····································· 30

図表 2-33

特定非営利活動事業とその他の事業の収入割合 ··································· 30

常勤有給職員１人当たり人件費 ····································· 21149

図表 2-34

特定非営利活動に係る事業（総収入・総支出） ··································· 31

図表 2-35

特定非営利活動事業の総収入金額 ··············································· 32

図表 2-36

特定非営利活動事業の総支出金額 ··············································· 32

図表 2-37

特定非営利活動事業の総収入金額【認定・仮認定を受けていない法人】 ············· 33

図表 2-38

特定非営利活動事業の総支出金額【認定・仮認定を受けていない法人】 ············· 33

図表 2-39

特定非営利活動事業の総収入金額【認定・仮認定法人】 ··························· 34

図表 2-40

特定非営利活動事業の総支出金額【認定・仮認定法人】 ··························· 34

図表 2-41

総収入の内訳 ································································· 35

図表 2-42

特定非営利活動事業収入の金額区分（収入内訳別） ······························· 36

図表 2-43

事業収入の内訳 ······························································· 37

図表 2-44

財源による法人類型 ··························································· 38

図表 2-45

総収入規模別図表 2-46

主な活動分野別

法人類型【表】 ··············································· 40

図表 2-47

主な活動分野別

法人類型【図】 ··············································· 42

図表 2-48

法人類型別

職員数 ··························································· 43

図表 2-49

法人類型別

有給職員数 ······················································· 44

図表 2-50

法人類型別

合計ボランティア数 ··············································· 45

図表 2-51

主な活動分野別

収入内訳【認定・仮認定を受けていない法人】 ··················· 47

図表 2-52

主な活動分野別

収入内訳【認定・仮認定法人】 ································· 49

図表 2-53

主な活動分野別

事業収入内訳【認定・仮認定を受けていない法人】 ··············· 51

図表 2-54

主な活動分野別

事業収入内訳【認定・仮認定法人】 ····························· 52

図表 2-55

資産・負債・正味財産（１法人当たり） ········································· 53

図表 2-56

正味財産収入比率 ····························································· 54

図表 2-57

借入金（１法人当たり） ······················································· 55

図表 2-58

借入先 ······································································· 56

図表 2-59

総収入規模別図表 2-60

消費税の申告状況 ····························································· 58

図表 2-61

法人類型別

図表 2-62

資金調達に対する考え方 ······················································· 60

図表 2-63

地域別

図表 2-64

主な活動分野別

資金調達に対する考え方 ······································· 62

図表 2-65

情報開示手段別

資金調達に対する考え方 ······································· 63

図表 2-66

受入寄附金合計額別

図表 2-67

寄附の受入方法 ······························································· 65

図表 2-68

地域別

図表 2-69

主な活動分野別

法人類型 ······················································· 39

借入先 ························································· 57

消費税の申告状況 ················································· 59

資金調達に対する考え方 ··············································· 61

資金調達に対する考え方 ··································· 64

寄附の受入方法 ······················································· 66
寄附の受入方法 ··············································· 67

150図表 2-70

情報開示手段別寄附の受入方法 ··············································· 68

図表 2-71

受入寄附金合計額別

図表 2-72

寄附に占める個人・法人の割合 ················································· 70

図表 2-73

個人寄附 ····································································· 71

図表 2-74

個人寄附合計件数 ····························································· 73

図表 2-75

個人寄附合計件数【認定・仮認定を受けていない法人】 ··························· 74

図表 2-76

個人寄附合計件数【認定・仮認定法人】 ········································· 74

図表 2-77

個人寄附合計金額 ····························································· 75

図表 2-78

個人寄附合計金額【認定・仮認定を受けていない法人】 ··························· 76

図表 2-79

個人寄附合計金額【認定・仮認定法人】 ········································· 76

図表 2-80

震災関連寄附【個人】 ························································· 77

図表 2-81

法人寄附 ····································································· 79

図表 2-82

法人寄附合計件数 ····························································· 81

図表 2-83

法人寄附合計件数【認定・仮認定を受けていない法人】 ··························· 82

図表 2-84

法人寄附合計件数【認定・仮認定法人】 ········································· 82

図表 2-85

法人寄附合計金額 ····························································· 83

図表 2-86

法人寄附合計金額【認定・仮認定を受けていない法人】 ··························· 84

図表 2-87

法人寄附合計金額【認定・仮認定法人】 ········································· 84

図表 2-88

震災関連寄附【法人】 ························································· 85

図表 2-89

地域別

個人寄附合計件数（平均値）（平均値。個人寄附０件を含む） ·············· 87

図表 2-90

地域別

個人寄附合計金額（平均値）（平均値。個人寄附０円を含む） ·············· 87

図表 2-91

地域別

法人寄附合計件数（平均値）（平均値。法人寄附０件を含む） ·············· 88

図表 2-92

地域別

法人寄附合計金額（平均値）（平均値。法人寄附０円を含む） ·············· 88

図表 2-93

認定・仮認定制度の利用意向別

個人寄附 ······································· 92

図表 2-94

認定・仮認定制度の利用意向別

法人寄附 ······································· 93

図表 2-95

認定・仮認定制度の利用意向別

個人寄附と法人寄附の合計 ······················· 94

図表 2-96

情報開示手段別

図表 2-97

経理担当者の状況 ····························································· 96

図表 2-98

認定・仮認定制度の利用意向別

図表 2-99

採用している会計基準等 ······················································· 98

寄附の受入方法 ··········································· 69

受入寄附金合計金額 ··········································· 95

図表 2-100 認定・仮認定制度の利用意向別

経理担当者の状況 ······························· 97

採用している会計基準等 ························· 99

図表 2-101 活動計算書への移行に当たっての困難 ·········································· 100
図表 2-102 職員数別

活動計算書への移行に当たっての困難 ································ 101

図表 2-103 経理担当者の状況別
図表 2-104 法人類型別

活動計算書への移行に当たっての困難 ······················ 102

活動計算書への移行に当たっての困難 ······························ 103

図表 2-105 ＮＰＯ法人会計基準への切り替えに当たって有用であった支援 ···················· 104

151

図表 2-106 ＮＰＯ法人会計基準への切り替えに当たって最も有用であった支援 ················ 104
図表 2-107 職員数別

ＮＰＯ法人会計基準への切り替えに当たって有用であった支援 ·········· 105

図表 2-108 経理担当者の状況別
図表 2-109 法人類型別

ＮＰＯ法人会計基準への切り替えに当たって有用であった支援· 106

ＮＰＯ法人会計基準への切り替えに当たって有用であった支援 ········ 107

図表 2-110 ＮＰＯ法人会計基準を採用していない理由 ······································ 108
図表 2-111 職員数別

ＮＰＯ法人会計基準を採用していない理由 ···························· 109

図表 2-112 経理担当者の状況別
図表 2-113 法人類型別

ＮＰＯ法人会計基準を採用していない理由 ·················· 110

ＮＰＯ法人会計基準を採用していない理由 ·························· 111

図表 2-114 情報開示手段 ································································ 112
図表 2-115 情報開示手段（回答数） ······················································ 113
図表 2-116 認定・仮認定制度の利用意向別

情報開示手段（回答数） ························ 114

図表 2-117 認定・仮認定制度の認識 ······················································ 118
図表 2-118 認定・仮認定制度の利用意向 ·················································· 119
図表 2-119 主な活動分野別

認定・仮認定制度の利用意向 ·································· 120

図表 2-120 主たる事務所の所在地別
図表 2-121 地域別

認定・仮認定制度の利用意向 ·························· 121

認定・仮認定制度の利用意向 ·········································· 122

図表 2-122 認定・仮認定制度の利用意向別

法人格取得時期【対象：認定・仮認定制度の内容まで知っている法人】 ·························· 123
図表 2-123 総収入規模別
図表 2-124 法人類型別

認定・仮認定制度の利用意向 ···································· 124
認定・仮認定制度の利用意向 ······································ 125

図表 2-125 パブリックサポートテスト基準充足に向けた考え方 ······························ 126
図表 2-126 認定・仮認定申請準備が進まなかった（進んでいない）理由 ······················ 127
図表 2-127 必要と考える行政による環境整備 ·············································· 128
図表 2-128 認定・仮認定制度の利用意向別必要と考える行政による環境整備 ················ 129

152