NPO corporation related information on the impact of the new coronavirus infectious disease 
- last updated:
- November 7, 2022
- Holding employee general meetings and board meetings
- Tax payment, etc.
- Financial support for employment and business continuity
Holding employee general meetings and board meetings
We would like to inform you about the general meeting of employees and the board of directors, which are difficult to hold due to the spread of the new coronavirus infection. With your company's Articles of Incorporation at hand, please see below.
Please also refer to the announcement from the Cabinet Office.
Q&A on the NPO Act on the Spread of New Coronavirus Infection (Cabinet Office)
Please also refer to the announcement from the Cabinet Office.
Q&A on the NPO Act on the Spread of New Coronavirus Infection (Cabinet Office)
1. I want to omit the holding of the general meeting of employees and the board of directors
The general meeting of employees cannot be omitted. [Article 14-2 of the NPO Law]
In addition, a corporation whose articles of incorporation stipulate "matters to be discussed at the general meeting of employees" as a resolution of the board of directors must also be resolved by the board of directors before the general meeting of employees.
If the Articles of Incorporation stipulate provisions regarding the deemed general meeting, the resolution of the general meeting can be omitted by using the deemed general meeting. For details, please see this page "5. I want to omit the resolution of the general meeting using the deemed general meeting."
In addition, a corporation whose articles of incorporation stipulate "matters to be discussed at the general meeting of employees" as a resolution of the board of directors must also be resolved by the board of directors before the general meeting of employees.
If the Articles of Incorporation stipulate provisions regarding the deemed general meeting, the resolution of the general meeting can be omitted by using the deemed general meeting. For details, please see this page "5. I want to omit the resolution of the general meeting using the deemed general meeting."
2. I want to hold an employee general meeting or board meeting without gathering as many people as possible
If the Articles of Incorporation of the general assembly of members and the board of directors (voting rights, etc.) provide for "voting in writing", "voting by electromagnetic means", or "delegation of voting", the person who voted in this way can be included in the meeting attendee count without actually attending. Therefore, the general meeting can be held if the number of actual attendees and the number of voters and delegators in writing satisfies the quorum of the general meeting. If there is no provision in the Articles of Incorporation, the meeting itself may be invalidated, so be sure to check the Articles of Incorporation.
In addition, by using the "online meeting system", you can hold a meeting without actually meeting anyone. In that case, not only executives but also employees will be equipped with microphones that allow them to speak freely when they want to speak. , it is necessary to have facilities and environments that are immediacy.
In addition, by using the "online meeting system", you can hold a meeting without actually meeting anyone. In that case, not only executives but also employees will be equipped with microphones that allow them to speak freely when they want to speak. , it is necessary to have facilities and environments that are immediacy.
3. I want to use the provisions of "Voting in writing", "Voting by electromagnetic means", and "Delegation of voting"
Regardless of the voting method, please make sure that the required number of people (as specified in the Articles of Incorporation) for one chairperson and the number of signatories of the minutes is actually present to prepare the minutes. Please take measures to prevent infection.
For "written voting", we enclose a document in which participants can express their intentions in a voluntary format such as a "written voting vote" in the meeting materials, and ask them to write their approval or disapproval of each agenda item and return it. .
For "voting by electromagnetic method", after sending the meeting materials, we will ask you to vote for or against each agenda item by means of paper media such as "e-mail". Therefore, communication by SNS etc. cannot be used. In addition, the fax will be treated as a "written vote".
For "delegation of voting", enclose any form such as "voting power of attorney" in the meeting materials, and have other people attending the meeting fill in and return it to you. . It is common to have the chairman delegate.
In either case, the number of attendees in the minutes should be broken down by voting method and included in the total number of attendees.
Example: Number of attendees out of the total number of employees (number of persons who voted in writing, number of persons authorized to vote)
For "written voting", we enclose a document in which participants can express their intentions in a voluntary format such as a "written voting vote" in the meeting materials, and ask them to write their approval or disapproval of each agenda item and return it. .
For "voting by electromagnetic method", after sending the meeting materials, we will ask you to vote for or against each agenda item by means of paper media such as "e-mail". Therefore, communication by SNS etc. cannot be used. In addition, the fax will be treated as a "written vote".
For "delegation of voting", enclose any form such as "voting power of attorney" in the meeting materials, and have other people attending the meeting fill in and return it to you. . It is common to have the chairman delegate.
In either case, the number of attendees in the minutes should be broken down by voting method and included in the total number of attendees.
Example: Number of attendees out of the total number of employees (number of persons who voted in writing, number of persons authorized to vote)
Four. I want to hold a meeting using the "online meeting system"
When a meeting is held by an online conference system, microphones are prepared so that not only the person who explains the proceedings but also the attendees can speak freely when they want to speak, and their remarks are immediately transmitted to others and other venues. It is necessary to have facilities and environments that allow information transmission to be interactive and immediacy.
In addition, please include the place where the chair actually gathered in the item of the place where the meeting was held in the minutes.
In addition, please include the place where the chair actually gathered in the item of the place where the meeting was held in the minutes.
Five. I want to omit the resolution of the general meeting by using the deemed general meeting
If there is a provision in the articles of incorporation of the corporation, it is possible to omit the resolution of the general meeting by using the deemed general meeting. The articles of incorporation are as follows:
(Resolution)
Article 27 3. In the event that a Director or an employee makes a proposal regarding a matter that is the purpose of the general meeting, if all employees express their intention to agree in writing or in an electromagnetic record, the resolution of the general meeting to pass the proposal shall be passed. consider it to have been.
(From Shizuoka City Standard Articles of Incorporation)
Regarding the manifestation of consent, please refer to "3. Vote in writing", "Vote by electromagnetic method" and "Vote by electromagnetic method" in "3. Please refer to
In addition, it is necessary to create the minutes even if the resolution is omitted. For details, please refer to the Articles of Incorporation "Minutes" section.
* In order to omit a decision by the deemed general meeting, it is necessary to express the consent of all employees (regular members).
As a means to hold a general meeting without gathering people, there are methods other than the deemed general meeting, such as "voting in writing", "voting by electromagnetic means", and "delegation of voting".
In this case, the general meeting can be held with the minimum number of people (one chairperson + the number of minutes stipulated in the Articles of Incorporation). In addition, the manifestation of consent will be established if the number of people who meet the quorum of the general meeting (1/2 of the total number of employees by law) is gathered, and delegation is also permitted in addition to manifestation of consent.
For details, please refer to "2. I want to hold general meetings of employees and board meetings with as few people as possible" and "3. I want to use the provisions of ``voting in writing'', ``voting by electromagnetic means'', and ``delegation of voting''. Please refer to
(Resolution)
Article 27 3. In the event that a Director or an employee makes a proposal regarding a matter that is the purpose of the general meeting, if all employees express their intention to agree in writing or in an electromagnetic record, the resolution of the general meeting to pass the proposal shall be passed. consider it to have been.
(From Shizuoka City Standard Articles of Incorporation)
Regarding the manifestation of consent, please refer to "3. Vote in writing", "Vote by electromagnetic method" and "Vote by electromagnetic method" in "3. Please refer to
In addition, it is necessary to create the minutes even if the resolution is omitted. For details, please refer to the Articles of Incorporation "Minutes" section.
* In order to omit a decision by the deemed general meeting, it is necessary to express the consent of all employees (regular members).
As a means to hold a general meeting without gathering people, there are methods other than the deemed general meeting, such as "voting in writing", "voting by electromagnetic means", and "delegation of voting".
In this case, the general meeting can be held with the minimum number of people (one chairperson + the number of minutes stipulated in the Articles of Incorporation). In addition, the manifestation of consent will be established if the number of people who meet the quorum of the general meeting (1/2 of the total number of employees by law) is gathered, and delegation is also permitted in addition to manifestation of consent.
For details, please refer to "2. I want to hold general meetings of employees and board meetings with as few people as possible" and "3. I want to use the provisions of ``voting in writing'', ``voting by electromagnetic means'', and ``delegation of voting''. Please refer to
6. "Still, it is difficult to hold, so I would like to postpone the general meeting of employees." "The submission of the business report will be delayed due to the influence of the coronavirus."
Please talk with the following contact information of person in charge of citizen's station citizen autonomy promotion section civic collaboration promotion.
Tax payment, etc.
National tax payment
You may be eligible for grace, so please contact your local tax office.
Reference: For those who have difficulty paying taxes due to the effects of the new coronavirus infection
Prefectural Tax (Shizuoka Prefecture)
There is a possibility that you can receive a grace period, so please contact the prefectural finance office in charge.
Reference: Grace system when tax payment is difficult due to the influence of the new coronavirus infection
City tax (Shizuoka City)
You may be eligible for a grace period, so please contact the Collection Guidance Section, Tax Delinquency Division, Tax Department, Finance Bureau.
Reference: Municipal tax grace system
You may be eligible for grace, so please contact your local tax office.
Reference: For those who have difficulty paying taxes due to the effects of the new coronavirus infection
Prefectural Tax (Shizuoka Prefecture)
There is a possibility that you can receive a grace period, so please contact the prefectural finance office in charge.
Reference: Grace system when tax payment is difficult due to the influence of the new coronavirus infection
City tax (Shizuoka City)
You may be eligible for a grace period, so please contact the Collection Guidance Section, Tax Delinquency Division, Tax Department, Finance Bureau.
Reference: Municipal tax grace system
Financial support for employment and business continuity
Ministry of Health, Labour and Welfare
About new coronavirus infectious disease "to workers and managers"
Information on subsidies, such as "Employment Adjustment Subsidy" and "Overtime Work Improvement Subsidy (Telework Subsidy)", etc., that are eligible if the conditions are met, are also posted for NPOs with employees. increase.
Ministry of Economy, Trade and Industry
New Coronavirus Infectious Disease Related "Ministry of Economy, Trade and Industry's Support Measures"
A variety of information is available in the support pamphlet "To Businesses Affected by New Coronavirus Infectious Diseases". There are also items that NPOs can use if they meet the conditions, such as small business sustainability subsidies and IT introduction subsidies.
* Regarding the sustainability benefits, there was a notice of change in handling from the Cabinet Office.
Please check here for details.
Support information disclosure and search service for new coronavirus infectious disease countermeasures
You can search and browse various support information for businesses provided by ministries and agencies, local governments, etc., and support information provided by companies.
Some NPOs can also use it.
Japan Finance Corporation
Consultation desk about new coronavirus
Guidance of consultation desk about new coronavirus infectious disease
Information on loans and financing such as working capital for businesses affected by the outbreak of the new coronavirus infectious disease is posted. Loans and loans are subject to conditions.
About new coronavirus infectious disease "to workers and managers"
Information on subsidies, such as "Employment Adjustment Subsidy" and "Overtime Work Improvement Subsidy (Telework Subsidy)", etc., that are eligible if the conditions are met, are also posted for NPOs with employees. increase.
Ministry of Economy, Trade and Industry
New Coronavirus Infectious Disease Related "Ministry of Economy, Trade and Industry's Support Measures"
A variety of information is available in the support pamphlet "To Businesses Affected by New Coronavirus Infectious Diseases". There are also items that NPOs can use if they meet the conditions, such as small business sustainability subsidies and IT introduction subsidies.
* Regarding the sustainability benefits, there was a notice of change in handling from the Cabinet Office.
Please check here for details.
Support information disclosure and search service for new coronavirus infectious disease countermeasures
You can search and browse various support information for businesses provided by ministries and agencies, local governments, etc., and support information provided by companies.
Some NPOs can also use it.
Japan Finance Corporation
Consultation desk about new coronavirus
Guidance of consultation desk about new coronavirus infectious disease
Information on loans and financing such as working capital for businesses affected by the outbreak of the new coronavirus infectious disease is posted. Loans and loans are subject to conditions.