Profile
Establishment
On February 24, 1995 the Japanese government set a policy to merge the Mutual Aid association of Private
School Personnel and the Japan Private School Promotion Foundation in order to solidify the foundation for
promoting private schools in Japan, while giving consideration to their roles in the public social insurance system.
(Cabinet decision on the Consolidation of Special Administrative Corporations) With the promulgation of thePromotion and Mutual Aid Corporation for Private Schools of Japan Act (Act 48) on May 9, 1997, the twoorganizations were dissolved and the Promotion and Mutual Aid Corporation for Private Schools of Japan (PMAC)
was established on January 1, 1998.
Since the programs carried out by the two former organizations have played important roles in promoting
private schools, the PMAC decided to continue implementing all their programs and added new ones toaccommodate the needs of people involved in private schools in order to assume the role of promoting private
schools with a stronger foundation.
As part of Special Administrative Corporation reforms, the PMAC was later categorized as a mutual aid
association-type corporation, and adopted the management methods of incorporated administrative agency tooperate its financial support programs, starting October 2003. PMAC has to ensure the independence, autonomy,
efficiency, and transparency under objectives (medium-term) designated by the Minister of Education, Culture,
Sports, Science and Technology, and must also meet the obligations for accountability to the public. Accordingly,
tasks performed in order to comply with those objectives are assessed by the Minister. Based on the outcome ofthat assessment, discussions are then held around such factors as the state of the PMAC and the necessity ofcontinuing those tasks.
(Reference)(Japan Private School Promotion Foundation)
The predecessor of the Japan Private School Promotion Foundation, the Association for the Advancement of
Private Schools, was established on March 28, 1952 with the primary purpose of providing loans for thedevelopment of private school facilities and grants for faculty training.

Based on the Japan Private School

Promotion Foundation Act, the Japan Private School Promotion Foundation was established on July 1, 1970 as anorganization to subsidize the operating costs of private schools, such as personnel expenses, comprehensively andefficiently as well as to provide surveys, consultation and advice regarding private school management.
(Mutual Aid Association of Private School Personnel)
The Mutual Aid Association of Private School Personnel was established on January 1, 1954 based on the
Private School Personnel Mutual Aid System Act. At that time there were four types of voluntary welfare andbenefit programs for faculty and staff of private schools, namely the Private School Pension Foundation,
Employees’ Pension Insurance, the Mutual Aid Association for Private School Personnel, and Health Insurance.
However, because of limitations on the ability of these programs in terms of benefits and financial sources, there
was a strong demand for setting up a mutual aid program that could maintain the equilibrium between theemployees of national /public schools and those of private schools.

1Mission
The PMAC contributes to the advancement of education and research in Japan by taking a leading role inactivities to support private educational institutions comprehensively and efficiently in order to stabilize themanagement of these institutions and provide welfare and benefits to faculty and staff.

Programs
Financial Support Programs
Subsidies
Loans
GrantsDonations(Donations to Designated Organizations, Young Researcher/Female Researcher Grants,
Academic Research Promotion Fund)
Grant Program for Fund Tuition Fee Reduction and Exemption
Management Support and Information Provision

Mutual-Aid Programs (https://www.pmac.shigaku.go.jp/en/index.html)
Short-Term Benefits
Pension payments
Welfare Services
Healthcare Services, Medical Services, Accommodation Services
Installment Savings Account, Accumulated Fund Mutual Aid Annuity
Mutual Aid Term InsuranceLife Design Assistance Services
Loans
Other

CapitalThe PMAC has received all its capital from the government in order to enhance financial support programs.
Its capital as of March 31, 2023 totals 108,677,863,000 yen.

2

Financial Support Programs
Subsidies
Subsidies for Private Universities〈Budget297,719,657 thousand yen〉

The PMAC receives subsidies for operating costs incurred by private universities and other institutions fromthe government and distribute them to school corporations that own universities in order to maintain andimprove education and research conditions and reduce schooling-related financial burdens on
students as well as to improve the soundness of management of private universities.
Subsidies provided from fiscal 1970 to fiscal 2022 total 13,607.5 billion yen.
These subsidies are provided in the form of general subsidies for personnel expenses, education and researchexpenses and other expenditures, and special subsidies to promote education and research in specific fields.
Moreover, the Comprehensive Reform Support Program For Private Universities provides focused support foruniversities and other institutions that are making organizational and systematic efforts for reform throughleveraging their characteristics and strengths, such as by promoting distinctive education and research aimed atachieving “Society 5.0,” developing a system and environment to achieve advanced research, contributing to local
communities, and promoting R&D and social implementation of research to address social issues.

Budget for Operating Costs Subsidies for Private Universities, etc.
(amount allocated to the Comprehensive Reform Support Program)（Unit: thousand yen）
Category

FY2022 Budget

FY2023 Budget

General subsidies

276,624,223

277,074,223

Special subsidies

21,546,783

20,645,434

Total

298,171,006

297,719,657

11,150,000

11,150,000

Comprehensive Reform Support Program
Notes:1.

The special subsidies budget for FY 2022 includes a special account budget forreconstruction from the Great East Japan Earthquake (311,328 thousand yen) and thesecond supplementary budget (420,678 thousand yen).

2.

The special subsidies budget for FY 2023 includes a special account budget forreconstruction from the Great East Japan Earthquake (273,728 thousand yen).

3

Operating Costs Subsidies per Student
Universities

155 thousand yen
FY2017

Junior Colleges /Colleges of Technology

142 thousand yen
FY2022149 thousand yen
FY2022183 thousand yen
FY2017

Operating Costs Subsidies for Private Universities, etc. (FY2022)
Universities

Junior Colleges/Colleges of
Tech

Teachers

89,381

5,756

95,137

Students

1,992,416

98,9182,091,334

Staff

54,822

3,153

57,975Teachers

165,143,902

8,063,277

173,207,179

Students

40,637,879

2,159,183

42,797,062

Staff

51,278,685

2,956,359

54,235,044

4,724,328

381,295

5,105,623

282,917

42,775

325,692

917,319

36,304

953,623

20,245,186

1,138,055

21,383,241

283,230,216

14,777,248

298,007,464

545

91

636

583

272

855

1,905

514

2,419

Category
Number of
personnel
subject tosubsidiesAmounts(thousand yen)

Part-timeteachers
Accreditation
expenses
Publicannouncement
expensesSpecialsubsidies
Total

Number ofrecipients

Educational
corporations
Number ofschools
Faculties (depts)

Total

Note: Correspondence courses are included in the category for “Number of personnel subject tosubsidies” and “Number of Recipients (Faculties)”

4

Special Subsidies
Special subsidies are provided to facilitate qualitative improvement of private universities by promoting
academics and education in specific fields, courses, etc. at private universities.
In fiscal 2022, special subsidies totaling 21,383,240 thousand yen were distributed to 773 schools as shown in
the table below.
The initial budget for FY 2023 was 20,645,434,000 yen (including a special reconstruction budget of273,728,000 yen), a decrease of 480,671,000 yen from the initial budget of the previous year.

Special Operating Costs Subsidies for Private Universities, etc.
(Unit: thousand yen)
Category
FY2021
FY2022Ⅰ Development of human resources for employment in growth fields
6,449,715
6,135,257
Ⅱ Organizational acceptance of working adults
364,011
383,822
Ⅲ Foundational development of international exchange at universities,
1,923,883
2,747,063
etc.
Ⅳ Advancement of the functions at graduate schools, etc.
13,090,391 11,929,860
Ⅴ Restoration support related to the Great East Japan Earthquake
315,800
147,786
Ⅵ Restoration support related to Typhoon Meari, Typhoon Nanmadol,－
39,453and Typhoon Talas of 2022*
Total
22,143,800 21,383,241* Newly categorized to support restoration from Typhoon Meari, Typhoon Nanmadol, and Typhoon Talasof 2022
Recipients of Special Operating Costs Subsidies for Private Universities, etc.
FY2021Category

FY2022

Number of

Number of

Number of

Number of

educational Corp.

schools

educational Corp.

schools

Universities

526

553

500

521

Jr. Colleges /Colleges of Tech

87

264

87

252

Total

613

817

587

773

Increase through the Comprehensive Reform Support Program (FY2022)
Category

Number of chosenschools

Increase through

Increase throughgeneral subsidies※ special subsidies※

Total increase※

Universities

205

7,447,491

3,747,001

11,194,492

Junior Colleges

47

110,815453,048

563,863

Colleges of Tech

0

0

0

0

Total

252

7,558,306

4,200,049
11,758,355※Unit: thousand yen

5LoansLoans to Educational Corporations (Planned Loans 57.5 billion yen)
The PMAC provides loans to educational corporations, quasi-educational corporations, and organizations that
conduct programs deemed necessary for the promotion of private school education, when such loans are necessary
for the development of private school grounds, buildings and other facilities and for other management purposes.
Loans are provided for the following types of expenditures.
Costs for General Facility(1) Construction of school buildings, gymnasiums, auditoriums, etc.

*There is an interest subsidy program by the Ministry of Education, Culture, Sports, Science and Technology for financing
related to rebuilding and development projects for school facilities constructed before 1981 under previous earthquakeresistance standards that are considered to be dangerous buildings.
(2) Purchase and development of school grounds, etc.
(3) Program for Promoting Advancement of Education and Research Environment

Renovation of facilities selected for the following government-subsidized projects ① to ④
① ICT Utilization Promotion Program② Development of Facilities for High Functionalization (development of school LAN or information rooms)③ Development of Facilities to Reinforce Disaster Prevention Function (facility construction for crime prevention)④ Eco-campus Promotion Program(4) Renovations to reinforce disaster prevention measures (i.e. earthquake-resistance)* The Ministry of Education, Culture, Sports, Science and Technology (MEXT) has an interest subsidy program for financing
renovation work that is eligible for subsidiary aid for reinforce disaster prevention measures (i.e. earthquake-resistance).

Costs for Developing Educational Environments（1）Purchase of desks, chairs, library books, and other school furniture and supplies（2）Purchase of experiment/lab supplies and equipment, school buses and other vehicles.
（3）Necessary funds for management, such as enhancing the educational environment

Costs for Disaster Recovery
Restoration of buildings and other structures damaged by wind, flooding, or earthquakes* There is a system that offers preferential loan conditions for the restoration of educational corporation facilities
damaged by the Great East Japan Earthquake and the 2016 Kumamoto Earthquake.
Costs for Anti-Pollution Measures
Development of facilities and equipment to prevent pollution (noise，asbestos, etc.)

Costs for Special Facilities(1)

Projects involving land acquisition and construction for dormitories, international exchange facilities, private school affiliatedhospitals, etc.
*The interest subsidy program is applied to financing related to reconstruction and development of affiliate hospitals of private
universities.

(2)

Renovations of school buildings, etc. to adopt barrier-free designs

6Planned Loan Amounts and Loan Terms (FY2023)
PlannedamountInterest
rate

Costs for general facility

Millionyen
40,300%(Annualinterest)

General39,200Category

Period(including theperiod ofdeferment)①1.40②1.00 ①Less than 30
years
①1.20
②0.80 ②Less than 20

Facilities related to researchadvancement

100

Program for Promoting
Advancement of Education andResearch Environment

100

years
①1.20 For Okinawa,
than 22②0.80 lessyears

Disaster prevention (earthquake resistance) measures

900

①1.40
②1.00

Costs for developing
educational environments

School furniture and supplies, etc.

10,200
100
9,900
0.35

Educational environment
enhancement fundManagement costs for disasterrecovery
Large facilities and IT development,
etc.

100

0.001

100

0.60

Costs for disaster recovery

100

0.40

Costs for anti-pollution
measures

100

0.70
①1.50
②1.10

Costs for special
facilities

Total
Disaster recovery financing
related to the Great East
Japan Earthquake and the
Kumamoto Earthquake in 2016

Disaster recovery costs
Total
Total

6,600

Less than 5
years, 6 months
For educational
corporations that
became subsidy
recipients of the
Acceleration
Program for
Reorganizationof Universities
and Colleges ofTechnology,
less than 10
years
Less than 7
years
Less than 10
years
Less than 25
years
Less than 20
years
Less than 21years(As of June 1, 2023)

Percentage
financed

Less than 80%

Amount excluding
subsidies fromsubsidy-eligible
program costs
Up to 100% of theschool’s portion of
expensesqualifying for
subsidies

Within amount ofMajor disasters
subsidyLess than 80%

Y1-5: Interest
freeLess than 25
years
Y8-25: 0.30

General disasters

Less than 80%

Less than 80%

Dorms,
international
exchange facilities,
etc.
University-affiliatedhospitals
Facilities for use bypeoplewithdisabilities

Within amount ofsubsidy

Major disasters

Less than 80%

General disasters

57,300200 Y6-7: 0.10

Okinawa: interest
rate of ①1.10% or②0.70%

Less than 80%①Less than 30①1.45 years②Less than 20②1.10 years
①1.10
②0.70

Notes

200
57,500Notes: 1. General facility costs and special facility costs include 7.1 billion yen in planned loans (interest rate of 0.60% forgeneral, 0.70% for special) with terms of less than 10 years.
2. The planned loans in Note 1 include 100 million yen of general facility costs (interest rate of 0.48%) with terms of lessthan 6 years.
3. In principle, the loan conditions in ① for general facility costs and special facility costs are available if the agreed loan
amount is 1 billion yen or more, if the educational corporation is a subsidy recipient of the Acceleration Program for
Reorganization of Universities and Colleges of Technology, or if the loan is for a university-affiliated hospital.
4. The loan-to-value ratio for projects carried out by kindergartens and centers for early childhood education and care is 95%.

7

Funding for these loans is provided by borrowing from the government and private school pension reserves.
The total amount of loans issued from fiscal 1952 to fiscal 2022 comes to 3,414.6 billion yen.

Borrowings

Loans

Centralgovernment,
etc.

Educational
corporations

PMAC

Loans over the Past 5 Years(Unit: thousand yen)

Category

FY2018FY2019FY2020

FY2021

FY2022

Costs for general facility

38,343,900

39,146,600

30,099,800

23,192,500

23,474,500

Amount for earthquakeproofing (included)

20,363,100

15,471,900

5,499,000

3,663,000

11,728,000

8,095,000

4,135,200

2,482,000

481,000

920,000

1,501,300

199,000

0

3,046,800

3,000,000

0

16,7007,400

531,000

0

Costs for special facilities

5,623,200

5,027,800

3,280,000

6,570,600

17,000,000

Total

53,563,400

48,525,300

35,869,200

33,821,900

44,394,500(64,000,000)(62,500,000)(62,500,000)(60,000,000)(57,000,000)

Costs for developing
educational environments
Costs for disasterrecovery
Costs for anti-pollution
measures

Planned amount8

Grants
Grants for Educators (Provision of Grants and Transfers to Employees’ Pension Account)
Grants are provided to training programs run by the General Incorporated Foundation for In-Service Training
and Welfare of the Private School, which are designed to improve the quality of faculty and staff of private schools.
Transfers are also made to the PMAC’s Employees` pension account of the Mutual Aid Programs for thePension Benefits (to increase pensions for existing pension recipients and serve as a resource for liquidating
Pension Benefits) in order to enhance welfare and benefits for faculty and staff of private schools.

PMAC

Employee’s
Pensionaccounts

Grantsaccount

ProvideTransfer

Foundation for InService Training
and Welfare of thePrivate School(Holds training
seminars, etc.)

Funding for these grants is sourced from profits generated through the Grants Account of the PMAC in theprevious fiscal year with the amount of grants provided between 1953 through 2022 reaching 23,932,100,000 yen.
However, as there were no profits recorded in FY 2016 through FY 2018, there were no grants awarded in FY
2017 through FY 2019.

Grants Provided for Training Programs
unit : thousand yen
300,000
250,000

236,625
1,611
9,777

Reserch publications
program,etc

261,263
9,651

Overseas training
programs
Training seminars

200,000
150,000
225,237

100,000
1,308

251,612

100,000
21,6691,441
2,335
17,89350,0000FY2015FY2016FY202050,0003,140
951

98,69245,909FY2021

FY20229

Donation
Donations to Designated Organizations
Planned acceptance amount 28 billion yen / Planned donation amount 28 billion yen
The PMAC welcomes donations for the advancement of education and research at private schools from
corporations and individuals. Donations will be distributed to educational corporations that have been designatedby the donors.
Donations enable the donor to receive preferential tax treatment on corporate taxes and income taxes (Ministryof Finance Notice No. 154, 1965), and when the donor is a corporation the entire amount of the donation may be
accounted for as an expense, when the donation is offered to cover expenditures at private schools necessary foreducation or research, or to add to the school’s endowment.
Acceptdonations

Distribute

Designatededucational
corporations

PMAC

DonorsTax reduction/exemption

Donations accepted from fiscal 1967 through the end of fiscal 2022 total 775.1 billion yen, and the amount
distributed comes to 744.1 billion yen.
Donations Handled Over the Past 5
Years
Carried forward from previous fiscal
year
Donations accepted

Educational Corporations
Accepting Donations Over the
Past5 Years

Number of educational corporations

600

512

Carried forward to next fiscal year

500

Donations distributed

19.2
30.1

FY2018

36.2
25.3

30.1

FY201914.8

FY202014.8
14.4

FY2021

14.4
18.4

25.7

400

300

36
23

536
45
32

554
49
31

137

138

147

23

23

26

293

298

301

574
37
33

594
42
27

160

180

27

23

317

322

41.0
200

22.6
23.0

100

27.5
23.5

18.4

FY2022

0

34.7
29.6

23.5

FY2018 FY2019 FY2020 FY2021 FY2022
Specialized Training Schools

5 10 15 20 25 30 35 40 45 50 55 60

Kindergartens/Centers for early childhood educationand careNote: Amounts carried forward are donations carried forward to

High Schools, Secondary Schools, Junior HighSchools, Compulsory Education Schools, Elementary
schools, Special Needs Schools
Junior Colleges (incl. Tech Colleges)0(Unit:billion yen)

the next fiscal year because of the lack of an application
for distribution from educational corporations

Universities

10Fundrasing for the Young Researcher/Female Researcher Grants
Budget: 30 million yen
The grant programs are funded by donations from the public to help young researchers and female
researchers who belong to a private universities etc. They are designed to enable researchers to acknowledge“social support for their research” and encourage them to give back to society, and by so doing create aconnection between society and private universities.
The grant programs are funded directly by donations from the public. As such, we ask corporations andindividuals that are supportive of the programs’ purpose for their support.
Donors can learn more about the initiatives by private universities in education and research through award
ceremonies where they can meet the researchers in person, as well as through research reports created by the
researchers.
Moreover, from the perspective of raising awareness of the grant programs among a wider public andreaching out to the public for further support, we ask educational corporations to let us install “donation vending
machines” on their campuses—part of the revenue is donated to the Young Researcher/Female Researcher
Grants programs.
Further, these donations are recognized as donations to a specified-public service promotion corporation, andare subject to preferential tax treatment, including exemption and reduction of income and corporate taxes.

Donationsfrom corporations andindividuals

Research support
provided to young
researchers andfemale researchers at
private universities
PMAC

Selectioncommittee ofexperts examines
the originality andpotential ofresearch projects.
Donations from donation vending machines

11Provision of the Young Researcher/Female Researcher Grants
Planned Grants: 30 million yen
The Young Researcher/Female Researcher Grants consist of two grant programs: the Young Researcher Grant
and the Female Researcher Grant. The grant programs aim to provide researchers with the opportunity to realize
their own research plans, thereby contributing to the advancement of research motivation and development of
human resources.
Any research project is eligible as long as it is conducted individually by an assistant professor or postdoctoral
researcher who belongs to a private university, or a lecturer who has worked for a private university for 10 years
or less (excluding departments of medicine, dentistry, and pharmacy). The application does not restricted to
specific disciplines and accepts research from all disciplines whether it is basic research or applied research. The
grant programs place more value on the characteristics, originality, and prospects of research, and the passion ofresearchers, as well as the validity of research plans, rather than past research performance of applicants.
The Young Researcher Grant is available to researchers aged 39 or under. By helping young researchers build
a successful career, the program aims to contribute to the development of human resources capable of playing aleading role in Japan’s future.
The Female Researcher Grant is open to female researchers of all ages and aims to contribute to thedevelopment of human resources that are expected to play a leading role in promoting diversity.
In FY 2023, 37 young researchers and 37 female researchers received these scholarships to the total of
29,600,000 yen.

Category
Number ofYoung Researcher
scholarships
GrantsAmount(thousands of yen)
Number of
Femalescholarships
Researcher Grants
Amount(thousands of yen)
Number ofscholarships
Total
Amount(thousands of yen)

FY2018 FY2019 FY2020 FY2021 FY2022 FY2023
31

31

31

37

37

37

Total
204

12,400 12,400 12,400 14,800 14,800 14,800 81,600
31

31

31

38

38

37

206

12,400 12,400 12,400 15,200 15,200 14,800 82,400
62

62

62

75

75

74

410

24,800 24,800 24,800 30,000 30,000 29,600 164,000* The total sum of grants and the amount per research are determined annually.
* The total number of research projects that are selected for the grant programs may differ each year dependingon the selection results.

12

The Science Research Promotion Fund (Fundraising)
Fund holdings 5,415,640 thousand yen (as of May 31, 2023)

The Science Research Promotion Fund was established to subsidize the expenses necessary for research
projects. It invests donations from a wide range of public and uses the generated profits to fund outstanding
research projects conducted at private universities and other institutions.
These donations are treated as donations to a specified public-service promotion corporation and are thus
eligible for preferential tax treatment including exemption from or reduction of income and corporate taxes.
PMAC
Accept donations
DonorsTax reduction/exemption

Science Research
Corporation
Promotion
fund
Fund

Management

Educational
corporations

Distribute

Profits(Funds)The Fund holds 5,415,640 thousand yen as of May 31, 2023.

13

The Science Research Promotion Fund (Distributing Funds)
Planned Distribution 80 million yen
Funds from investment profits made by the Science Research Promotion Fund are distributed to subsidize
acquisition costs and maintenance costs for academic research facilities at private universities and otherinstitutions as well as other expenditures associated with academic research.
The PMAC has distributed 8,190,180 thousand yen in funds for a total of 3,494 research projects during theperiod from fiscal 1976 to May 31, 2023.

Science Research Promotion Fund Distributions by Research Field(FY1976～FY2023)

Law
109,920(1.4%)

Domestic science
225,460(2.8%)
Economics
253,980(3.2%)

Physical education
40,400(0.5%)

Literature
770,260(9.6%)
Agricultural science
362,900(4.5%)

Medicine
3,135,780(38.9%)Engineering
1,710,060(21.2%)

Total
8,050,880

Pedagogy
202,370(2.5%)

Science
1,009,910(12.5%)

Environmental
science229,840(unit: thousand yen)
(2.9%)* In addition to the above, we have awarded 139.3 million in Young Researcher Scholarships as part of the Science
Research Promotion Fund between FY 2008 and FY 2017.

14

Grant Program for Fund Tuition Fee Reduction and Exemption
Grants to fund tuition fee reductions and exemptions
budgeted amount 206.5 billion yen
In accordance with Article 17 of the Act on Support for Schooling in Universities, etc., we receive thegovernment funds required to cover the cost of tuition fee reductions and exemptions (hereinafter, “funds for fee
reductions and exemptions”) for private universities, private junior colleges, and private colleges of technology,
as defined in Article 10 of the Act. Our work is to use these funds as financial resources to provide educational
corporations with funds for fee reductions and exemptions.

Application
MEXT

PMAC
Grant
Application for
confirmation ofApplication
institutional
requirements

Confirmation andpublication ofrequirements

Grant
Educational
corporations

Budget for FY 2023 (for tuition fee reductions and exemption, etc.)
National and public
universities,
vocational schools
64.6 billion yen

Private universities/
junior colleges/colleges of technology
206.5 billion yen

15

Management Support and Information Provision
Management Consultation Services for Private Schools and Analysis and Provision of Information
Related to Education and Management
FY2023: Services Provided by the Private School Management Information Center

The Private School Management Information Center offers support for improving the operation of educational
corporations, as well as the collection and provision of information on educational conditions and management.
The main services and contacts provided by the Center are as follows. We offer a wide range of services including
management consulting, financial analysis, accounts processing, and lectures, so please feel free to make use ofthem.
(Services Provided by Private School Management(Sample Requests from Educational
Information Center)
Corporations)
Questions about accounting

What accounting procedures should be used?

Questions about Basic Survey, etc.

Regarding entries and operations for Basic Survey
Form e-manager

View rules, etc.

Want to refer to examples of other schools' rules,
etc.

Financial analysis
Analyze school financials
Using and publishing educational
information
Search various characteristic and initiativesof educational institutions
Training and development for managers
and staff

Want to take short-term trainings for private school
management.

Support for training seminars

Help conduct training seminars for school officials,
teachers, and personnel

Cases of reform
Provide specific examples of educational
improvement
Solutions for management problems

Make proposals tailored to the school's current
situation regarding management issues like student
recruitment and cutting personnel expenses

Help create Management
Improvement Plan

Plan to create management improvement
Policies with clear goals and deadlines as proposedin the Final Report of Educational Corporation
Revitalization Study Group and strive to improve
management, and would like assistance developing
the policies“Final Report of Educational Corporation
Revitalization Study Group” (Japanese Only)
http://www.shigaku.go.jp/s_center_saisei.
pdf
Refer to pages 16-18, 31“Reference Document for Formulating and
Implementing Management Improvement Plan”(Japanese Only)
http://www.shigaku.go.jp/s_kaizen keikaku.htm(Answering Questions about accounting, etc.
Basic Survey, e-managers)

・Questions about accounting, etc.
・Questions about Basic Survey Form e-manager(Private School Information Office)・A collection of regulations for officers and employees ofuniversity and junior college corporations is available.

(Provision of data )The Private School Data Creation System is provided to allow
schools to directly output and read the following data andanalysis documents using the Internet.
◇Number of students◇Financial data
◇Financial ratio tables ◇Current Private school Finances◇Revitalization analysis, etc.

(Documents Provided on Request)

For analytical data requiring special processing that cannot becreated with the Private School Data Creation System, submits
the Information Provision Form to the Corporation and the data
will be created and provided. (May take several days,
depending on the content)(Japanese college and University Portraits [Private School
Version])Our website provides information on characteristics of private
universities, junior colleges, and technical colleges, as well as
their educational research initiatives.

(Seminars)

Private University Leaders Seminars are held for chairpersons andpresidents, as well as Private University Staff Seminars for young
staff members.

(Instructor Dispatch)・Center personnel are dispatched as instructors.
・Necessary to cover transportation costs and provide a lecture fee
when instructors are dispatched.

(Management Consultations)・ Representatives visit the school and talk with officials,
faculty and staff - the key people in management reforms and search for solutions.
・ Analysis of problems currently facing management isconducted, the problems are specifically identified, possible
response measures are complied, and advice is provided on
this basis.
・The process is jointly conducted by specialists registered in
the PMAC’s personnel databank (CPAs, attorneys, certifiedsocial insurance specialists, education specialists, etc.) as
necessary.
・Timely and appropriate advice, etc. is provided based on the
progress of a management improvement plan.
・In the event that a management consultation is held at theeducational corporation, it will be necessary to pay thetransportation expenses stipulated.

16

Overview of “Information Collection and Provision”
In the Private School Management Information Center, the “Basic Survey of Educational Corporations” has been used since 1971
to collect information on private schools, from Elementary to Universities, and the “Basic Survey of Educational Corporations andOthers” has been used since 1999 to collect information on Pre-schools, Special Needs Schools, Specialized Training Schools, andMiscellaneous Schools. Information on educational condition and management of private schools are promptly collected andprovided in the following ways.

Universities, Junior Colleges, Technical Colleges,
High Schools, Secondary Schools, Junior HighSchools and Elementary Schools

Pre-schools, Special Needs Schools,
Specialized Training Schools andMiscellaneous Schools

Basic Survey of Educational Corporations
Overview of educational corporations, number ofstudents and faculty members, financial information,etc.

Basic Survey of Educational
Corporations and Others
Overview of educational corporations,financial information, etc.
Cooperation

RequestRequestCooperation

Prefectural governments
Cooperation

RequestPromotion and Mutual Aid Corporation for Private Schools of Japan《Collects and provides information in a centralized manner》
Private School Data Creation System（For Colleges and Universities, Junior Colleges,
Technical Colleges, High Schools, Secondary
Schools, Junior High Schools, Compulsory
Education Schools and Elementary Schools）

This system provides schools with document
analyzed collected data from various angles
using the Internet.
The PMAC took over tounify various surveys bynational and private
school affiliatedorganizations
Surveys are integrated forthe benefit of the educational
corporations.

Publications

Applicant Trend(University and Junior College)
Current Private school Finances(University and Junior College editions）(High School, Junior High School and Elementary
School editions）(Pre-school and Special Needs School editions）(Specialized Training and Miscellaneous School
editions)
Private School Management Report

Tools for improving school management
・Self-diagnostic check list
・Management index
・ Reference materials for management
development planning and implementation
Educational corporations are able to selfassess their management conditions throughbenchmarks and other materials available atthe PMAC website.

Provides information
about management
consultation on request
For more detailed data thatcannot be created with thePrivate School Data Creation
system, PMAC will create
and provide the data on
request.

“Japanese College and University Portraits (Private School Version) (Website)”This website allows the public access to information about the characteristics of private universities, juniorcolleges, and technical colleges, and also specific educational programs (various types of educational
information).

17

Mutual Aid Programs
Services Overview
The Private School Mutual Aid System of The Promotion and Mutual Aid Corporation for Private Schools ofJapan (PMAC) has been established, based on the objectives of the Basic Act on Education, in order to maintain
parity with the welfare and benefit system for national and public school faculty members. PMAC is engaged in
short- and pension benefits services, as well as welfare services, to improve the welfare and benefits of private school
faculty members through this mutual aid system, and to contribute to the promotion and development of private
schools and its education.

Short-Term Benefits
To provide benefit to members
and their dependents in theevent of illness, injury,
childbirth, death, absence fromwork (dependents not included),and disasters.

Statutory
Benefits

Health insurance
Benefits for absence from work
Disaster relief Benefits

Supplementary Benefits
Reimbursement of the Partial Cost Benefits

Pension Benefits
To provide pension and lumpsum payment to members andtheir survivors when themember reaches a specific age,
becomes disabled, or dies.

Welfare Services
To provide welfare services formembers and their dependents,
such as health improvement andmaintenance services, hospitaland lodging facilities
management, saving services,
accumulated fund mutual aid
annuity, mutual aid term
insurance as well as loan
service.

Old-age Benefits
Retirement Benefits
Disability Benefits
Survivor’s Benefits

Healthcare Services
Medical Services
Accommodation
Installment Savings AccountAccumulated Fund Mutual Aid Annuity
Mutual Aid Term InsuranceLife Design Assistance Services
Loan Service18

◇ Group Composition (end of March,2023) ◇(1) Number of schools per school category
PMAC 18(0.12%)

Specialized
Training
schools 2,078(14.00%)

Universities 690(4.65%)

Junior Colleges299 (2.01%)
Technical
Colleges 4(0.03%)

Miscellaneous
Schools 381(2.57%)High Schools
1,426 (9.61%)

Special Needs
Schools 15(0.10%)

Junior HighSchools 721(4.86%)
Elementary
Schools 237(1.60%)

Pre-schools
8,975 (60.46%)

Total
14,844(100%)

Note: There are cases where the sum may not match with the total number as the results are rounded(2) Number of members per school category
650,000
600,000
550,000
500,000
450,000
400,000
350,000
300,000
250,000
200,000
150,000
100,000
50,0000620,552

Male
Female269,528

11,394

152,092

91,539217

16,8806,817

459 9,287 44,038
1,803

Total

620,552 269,528

11,394217

91,539Elementa
PreschoolSp Needs
ry
16,8806,817 152,092
459

9,287

Sp. Tr.
Sch.
44,038Male

253,219 122,553

4,614

157

58,693

9,714

3,028

16,117234

4,655

22,335841

Female 367,333 146,975

6,780

60

32,846

7,166

3,789

135,975

225

4,632

21,703962

Total

University Jr. Coll Tec. Coll High Sch. Jr. High

Misc.

PMAC
1,803

Note: The total number includes Voluntarily Continued Insurance members (16,498 members)(3) Number of dependents
340,723 （Breakdown）Ｍ127,012 Ｆ213,711

19

Short-Term Benefits○ The program is equivalent to the “health insurance” provided to employees of private
businesses.
○ Benefits are given to members in the event of illness, injury, childbirth, death, absence from work, anddisasters, or to their dependents in the event of illness, injury, childbirth, death, and disasters.
○ Short-term benefits include the statutory benefits (established through Private School Mutual Aid Act and
Health Insurance Act, the payment eligibility and other details are specified by the law) and supplementary
benefits (a benefit that supplements the statutory benefits can be set by the insurer in accordance to theregulations regarding the title and contents of the benefit based on their financial condition). In addition, thereimbursement plan of the partial cost benefit for the members is provided.
○ In order to maintain a balanced budget for the next few years, the cost of short-term benefits iscovered by premiums.
Statutory
benefits
The conditions anddetails of thepayment are basedon the law.

Health insurance
In case of illness,injury, childbirth,death

Hospital Meal Benefit, Life Care Expenses during
Hospitalization, Parallel Uninsured Medical Coverage,
Medical Expenses Benefit, Dependent Medical Expenses
Benefit, Home-visit Nursing Care Benefit, Transportation
Expense Benefit, Dependent Home-visit Nursing Care
Benefit, Dependent Transportation Expense Benefit, Benefit
for High Cost Medical Care, Benefit for Combined High
Cost Medical Care and Nursing Care, Maternity Benefit,
Dependent Maternity Benefit, Burial Benefit, Dependent
Burial Benefit

Short-Term Benefits

Benefits for absence from work

Sickness and Injury Allowance,
Maternity Allowance, Leave Allowance

In case of absence from work and loss of
income due to illness, injury, childbirth,
disaster, etc.

Disaster relief benefits
In case of death, and loss of, or damage to,property attributable to a disaster

Supplementary
benefits

Benefits are set by
PMAC
independently tosupplement statutory
benefits.

Reimbursement of
the Partial Cost
benefitCondolence Benefit, Dependent
Condolence Benefit, Disaster Relief
Benefit

Reimbursement of the Partial Cost for Dependent, Supplementary
Dependent Home-visit Nursing Care Benefit, Supplementary
Maternity Benefit, Supplementary Dependent Maternity Benefit,
Supplementary Burial Benefit, Supplementary Dependent Burial
Benefit, Supplementary Sickness and Injury Allowance, Supplementary
Condolence Benefit, Supplementary Dependent Condolence Benefit,
Supplementary Disaster Relief Benefit, Supplementary Inpatient
Benefit, Supplementary Dependent Inpatient Benefit, Marriage
Allowance
In case of illness or injury andwhen a member’s co-payment
exceeds a certain amount

The PMAC covers the following expenses.

◎ Support fund for the old elderly
Elderly people over the age of 75 receive medical services from the Medical System for the Old Elderly,
which was founded in 2008. The PMAC has supported approximately about 75.4 billion yen in fiscal 2022
as a means to support financial resources for the medical expenses of the old elderly.

◎ Payments for the young elderly

A system was established in 2008 to adjust the imbalance in the charging of health insurance plans forthe benefit expenses of young elderly members (ages 65-74). The PMAC was issued approximately about
44.0 billion yen in fiscal 2022 for the young elderly.

20(1) Breakdown of benefits (FY2022)

Breakdown of benefits for medical care

Supplementary
Benefits, etc.,
6,578(3.81%)

Other
Statutory
Benefits,
18,618(10.79%)Other benefits for
medical care, 5,140(2.98%)

Benefits for
medicalcare,
147,294(85.39%)

Total
172,491(100%)

MedicalExpenses
Benefit,95,151(55.16%)

Dependent
MedicalExpenses
Benefit,47,004(27.25%)(Unit: million yen)

(2) Breakdown of benefits for medical care (including supplementary benefits) (FY2022)
Supplementary
4,239(2.80%)

Claims Review &Reimbursement
Services 769(0.51%)

Total
151,533(100%)

Dependent(statutory)
48,468(31.99%)Beneficiary(statutory) 98,057(64.71%)(Unit: million yen)

Breakdown of Beneficiary

Breakdown of Dependent
High-cost Medical Care
(Dependent), 412(0.27%)
Dispensing,
8,714(5.75%)

Hospitalization,
23,377(15.43%)

Dependent(others),522(0.34%)

Dental(Dependent),
4,896(3.23%)
Outpatient(Dependent),
21,150(13.96%)
Hospitalization(dependent),
12,772(8.43%)

Beneficiary(others),337(0.22%)
High-cost
MedicalCare, 1,320 Dispensing(0.87%), 18,413(12.15%)Outpatient,
44,379(29.29%)Dental,10,232(6.75%)

Note: There are cases where the sum may not match with the total number as the results are rounded21

Pension Benefits○ The PMAC pays the Employees’ Pension acts as an implementing institution for Employees’

Pension Insurance, as well as decides and pays out retirement or other pension benefits to PMAC
members and their families to enable them to live securely○ Pension payments can include Employees’ Pension, Transitional additions for occupational
pension (mutual aid pension), and Retirement Pensions; this is a general term for Pension benefits
or Lump-sum payments paid to enable members and their families to live securely in the event thatthe member reaches a certain age or retires, suffers an impairing injury or dies.
○ The required cost of pension payments is covered by premiums as well as government andprefectural subsidies and investment earnings from reserve funds. Employees’ pension, transitional
occupational additional payouts (mutual aid pension), and retirement pensions are each calculated
and managed separately.

The member has reacheda specific age

Old-age Benefits
Retirement Benefit

Old-age Employees’ Pension
Transitional additions for occupational pension(Retirement Mutual Aid Pension)
Retirement Pension (Life time/Fixed-term)

Pension Benefits

Lump-sum Withdrawal Payment(for Non-Japanese residents)

Member becomes disabled

Disability Benefits

Disability Employees’ Pension
Disability AllowanceTransitional additions for occupational pension(Disability Mutual Aid Pension)
Disability Pension Benefits(disabled while on duty)
Survivor’s Employees’ Pension

Member or pensioner dies

Survivor’s Benefits

Transitional additions for occupational pension(Survivor’s Mutual Aid Pension)
Survivor Pension Benefits(diceased while on duty)
Survivors’ Lump-Sum

The PMAC covers the following expenses.
◎ Basic Pension Contributions

To manage the Basic Pension of the National Pension Plan, the contributions that cover the
expenses are proportional to the total number of members and their dependent spouses aged 20-59
years old, the contribution reached approximately about 277.0 billion yen in fiscal 2022.
However, half of the contribution amount, equivalent to approximately 139.4 billion yen, is
subsidized by government.

◎ Employees’ pension contributions
With the consolidation of employee pension schemes in October 2015, 1st tier and 2nd tierpremium payments, as well as reserve funds now form a common funding source for all employees,with payment and responsibility for all schemes now accounted for at national level.
1st and 2nd tier premiums collected by the government (Japan Pension Service) are deposited
directly into special employees’ pension accounts, while PMAC and mutual aid associations fornational/local government employees use the collected and accounted premiums as a source offunds and pay the necessary contributions into employees’ pension accounts each year.
The government (Japan Pension Service) portion is paid directly from the employees’ pension
22

accounts to the beneficiaries, while the portion paid annually to mutual aid associations is paid out
as subsidies to each association to be paid to the beneficiaries.
(1) Breakdown of benefits (FY2022)①Employee’s pension benefits
PensionFoundation
Benefit; 5(0.002%)

Survivor's
Benefit; 45,334(15.0%)Disability
Benefit; 3,391(1.1%)

Old-age(Retirement)
Benefit; 253,413(83.9%)

Total
302,142(100%)(Unit: million yen)

②Occupational pension benefits
Survivor's
Benefit; 4,364(11.6%)

Pension Foundation
Benefit; 0.5(0.001%)Disability
Benefit; 455(1.2%)
Retirement
Benefit;
32,912(87.2%)

Total
37,732(100%)(Unit: million yen)

③Retirement pension benefits(Unit: million yen)
Total

1,854

Retirement Benefit

1,842
404

Lifetime retirement pension
20-year fixed-term retirement pension

149

10-year fixed-term retirement pension

387

Lump-sum fixed-term retirement pension

751

Lump-sum payment
Settlement payment

128

Lump-sum withdrawal payments

21

Disability Benefit

6

Survivor's Benefit

623

(2) Number of pensioners by pension type (end of March, 2023)①Employee’s pension benefits , Mutual Aid Pension benefits,
Occupational pension benefits(584,995)

600,000
550,000
500,000(490,254)

450,000

338,978

400,000

253,908

350,000
300,000

Female250,000

T(89,225)

F

82,350M

6,875

Disability Benefit

Survivor's
Benefit

200,000
150,000

246,017

100,000
50,0000T(5,516)

F

2,720

M

2,796

236,346

Total

Retirement
BenefitMale②Retirement pension benefits
70,000(65,970)(65,951)

19,611

19,59865,00060,00055,00050,00045,00040,00035,00030,00025,00020,000(25,744)
46,35915,00046,3538,130
17,61410,000Female(21,324)
6,190
15,134

5,000
0

Total

Lifetime 10-year
retirement
pensionMale

20-year

T (8)

T (11)

F 5
M 3

F 8
M 3

Disability Survivor's
Benefit
Benefit24

(3) Assets for Employee’s pension account and Retirement pension benefits account (end of
March, 2023)① Employees’ pension accounting asset [market value]

Foreign stocks
26.2%

Domestic
Bonds 24.9%

Foreign
Bonds
23.7%

Domestic
Stocks 25.2%＊Loan and Short-term assets etc. are includedin the Domestic Bonds.

Total
3,176.9billion yen（100%）② Occupational pension accounting asset [market value]

Foreign Bonds
7.6%

Foreign stocks
12.5%

Domestic
Stocks 13.1%
Domestic
Bonds 66.8%＊Short-term assets etc. are included in the Domestic Bonds.

Total
2,139.0
billion yen（100%）③ Retirement pension benefits account asset [book value]
Short-term
assets 1.0%

Domestic
Bonds 99.0%＊Loan etc. are included in the Domestic Bonds.

Total
353.5
billion yen（100%）

Note: There are cases where the total of the percentages may not equal 100.

25

Welfare Services○ With the purpose of maintaining and improving the health of members and their dependents, and assisting

their daily living, the following welfare-related services are provided with the theme “Enriched daily living
and better health.”① Specified health examination check-up and specified health guidance through medical care-related laws forthe elderly② Health education, health consultations, health check-ups, support for self-help efforts related to healthmanagement and disease prevention, and other necessary services to maintain and improve the health ofmembers and their dependents.
③ Management of recreational accommodation and educational facilities for members④ Property acquisition, management and rental services for members⑤ Management of members’ savings⑥ Provision of daily necessities based on members’ needs⑦ Other services that contribute to the promotion of the members’ welfare and are defined by the provisionsof the mutual aid
・Accumulated Fund Mutual Aid Annuity
・Mutual Aid Term Insurance⑧ Member loans for temporary expenditures○ The cost of welfare services is covered by the revenue associated with management of the above-mentioned
services, as well as from premiums for welfare services.

Healthcare Service

Specified health examination and specified healthguidance, healthcare point program, health check-up
expense subsidy, childbirth gifts, discount services, etc.
Provision of lectures on health maintenance andimprovement, sports competitions, various tours, etc., ateach hall (Mutual Aid Division) in the seven blocks

Welfare Services

Medical Services

Operation of directly managed medical facilities

Accommodation Services

Use of safe and comfortable lodging facilities

Installment Savings Account

Advantage of scale that allows the service to offer
favorable rates

Accumulated Fund Mutual
Aid Annuity

Support of life planning after retirement (supplement topublic pension plan)

Mutual Aid Term Insurance

Support of life planning for members and theirdependents (supplement to social insurance system)

Life Design Assistance
Services

Life planning related know-how and information

Loan Service

Loans for members

26

◇Welfare and Well-being ◇■Services available to all members and dependents■
Assisting in health management● Specified health check-up and specified health guidance● Healthcare point program● Health check-up expense subsidy● Medical check-up by mail● Health and nursing care counseling program● Mental healthcare counseling program● Athletic Complex
Gifts● Childbirth gifts● Disaster relief items● Gifts to long-term recuperated members● Premium tickets to long-term members
Facilities that can be used as a corporate member● Sport facilities
Discounts and discount coupons● Department stores● Specialty stores (glasses, furniture, etc.)● Funeral services● Package tours● Rent-a-car● Admission tickets to performances● Correspondence courses
Subsidizing facility fees
● Lodging facilities● Recreational facilities
Healthcare services in each block● Facilities designated for health check-up● Health promotion seminars● Seminars and sport events● Organizing various tours● Organizing caregiving seminars● Publication of information magazines for each block● Other discounts and discount coupon services

27

Organization chart

Audit OfficePlanning Office

General Affairs Department

Financial Affairs Department

General Affairs Section
Personnel Affairs Section
Budget Section
Accounting Section I
Accounting Section II
Contract Section

Administrative Council

Auditors

Directors

Private School Promotion Division

President

System Administration OfficePrivate School Management
Information Center

Private School Information Office
Management Support OfficeFinancing Section

Financing Department

Review & Management OfficeSubsidy Section

Financial Support Department

Mutual Aid Administrative
Committee

Donation Section
Education Access Support Section

Statistics Office
Asset Management Section Ⅰ
Asset Management
Department

Asset Management Section Ⅱ
Asset Risk Management Office
Qualification Section

Administrative Department
Mutual Aid Review Committee

Short-Term Benefits Section
Premium Section
Pension Section I

Pension Department
Mutual Aid Division

Pension Section II
Health Section

Welfare Department

Deposits and Loans Section
Management Section

Facilities Department

Public Relations & Consulting
CenterFacilities

Maintenance Team
Public Relations Team
Consulting Team

Hospital (1)Hotels (8)Lodging Facilities (4)Rest Homes (4)Note : Numbers in parenthesis represents numbers of offices.

Athletic Complex (1)28