平成 25 年度 特定非営利活動法人に関する実態調査－ 目次 －

本編
第１章 調査の目的と方法····················································· 1
１．調査の目的 ······························································ 1
２．調査対象・調査方法······················································· 1
３．調査フロー ······························································ 1
第２章 特定非営利活動法人に関する実態調査 ··································· 2１．調査目的及び実施概要····················································· 2２．法人の概要 ······························································ 3（１）主たる事務所の所在地··················································· 3（２）設立時期 ······························································ 4（３）活動分野 ······························································ 6３．ＮＰＯ法人の人材························································ 10（１）職員数 ······························································· 10（２）人件費 ······························································· 13（３）事業活動に携わるボランティア数········································ 22（４）会員数と会費収入······················································ 25（５）会費収入の明細························································ 27
４．ＮＰＯ法人の資金························································ 29
Ⅰ．財政状況 ······························································· 29（１）特定非営利活動事業とその他の事業の収入割合 ···························· 29（２）特定非営利活動事業の収支構造·········································· 31（３）特定非営利活動事業収入の財源別構造 ···································· 35（４）財源による法人形態の類型化············································ 38（５）特定非営利活動事業の活動分野別の収入構造 ······························ 46（６）資産、負債及び正味財産の状況·········································· 53（７）借入金の状況 ························································· 55（８）消費税の申告状況······················································ 58（９）資金調達に対する考え方················································ 60
Ⅱ．寄附の受入状況 ························································· 65（１）寄附の受入方法························································ 65（２）寄附に占める個人・法人の割合·········································· 70（３）個人からの寄附························································ 71（４）法人からの寄附························································ 79

（５）地域別の寄附合計件数・合計金額········································ 87（６）認定・仮認定制度の利用意向別の寄附件数・金額 ·························· 91（７）情報開示手段別の受入寄附金合計額 ······································ 95
５．ＮＰＯ法人の経理・情報開示の状況········································ 96（１）経理担当者の状況······················································ 96（２）採用している会計基準等················································ 98（３）活動計算書への移行に当たっての困難 ··································· 100（４）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（５）ＮＰＯ法人会計基準を採用していない理由 ······························· 108（６）情報開示手段 ························································ 112
６．認定・仮認定制度の認識、利用意向······································· 115（１）認定・仮認定制度の認識··············································· 118（２）認定・仮認定制度の利用意向··········································· 119（３）パブリックサポートテスト基準充足に向けた考え方 ······················· 126（４）認定・仮認定申請に当たっての困難 ····································· 127
７．必要と考える行政による環境整備········································· 128

参考資料
・特定非営利活動法人に関する実態調査 調査票 ······························· 131
・図表一覧 ································································ 149