std/cstat/wpna(2006)13 working party on national...

For Official Use STD/CSTAT/WPNA(2006)13 Organisation de Coopération et de Développement Economiques Organisation for Economic Co-operation and Development 02-Oct-2006 ___________________________________________________________________________________________

English - Or. English STATISTICS DIRECTORATE COMMITTEE ON STATISTICS

Working Party on National Accounts

MAKING NONPROFIT SATELLITE ACCOUNT: JAPANESE EXPERIENCE

To be held on 10-12 October 2006 Tour Europe - Paris la Défense Beginning at 9:30 a.m. on the firt day

This document has been prepared by Naoto Yamauchi, Osaka School of International Public Policy - Osaka University. This paper is drafted based on the selected chapters of the official report �Study on Nonprofit Satellite Account� March 2006, prepared by Mitsubishi UFJ Research & Consulting for Economic and Social Research Institute, the Cabinet Office of Japan.

For further information, please contact: Naoto Yamauchi E-mail: [email protected]

JT03214780

Document complet disponible sur OLIS dans son format d'origine Complete document available on OLIS in its original format

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STD/CSTAT/WPNA(2006)13

2

MAKING NONPROFIT SATELLITE ACCOUNT: JAPANESE EXPERIENCE

Introduction

While drawing from the Handbook on Nonprofit Institutions in the System of National Accounts, this study aims not only to analyze and scrutinize the basic ideas behind nonprofit satellite accounts, the definition of nonprofit institutions (NPIs), their industrial categorization, and the differences with the core SNA, but also to create actual Japanese nonprofit satellite accounts as well as to find the issues that are likely to arise in the future quest of developing accurate statistics.

The importance of understanding nonprofit economic activities in the form of satellite accounts has emerged due to the fact that with the current 1993 SNA, the economic scale of nonprofits are underestimated. Thus, the UN Statistics Division, with the collaboration with Johns Hopkins Comparative Nonprofit Project (JNCNP)1, published the Handbook on Nonprofit Institutions in the System of National Accounts, which in turn has become the basis of a project to gather data on nonprofit satellite accounts in which over 20 countries including Japan are participating. The purpose of this study is to develop Japanese satellite accounts in accordance with the framework of this international project.

In order to undertake this study, a research committee on nonprofit satellite accounts, was convened to provide advice on the methods for developing a table of accounts and on the research as a whole, through evaluation of the actual table of accounts that was created. We gratefully acknowledge the valuable assistance of committee members and observers whose advice and guidance extended beyond committee meetings to at all stages of the research.

The fruits of this current study on tables of nonprofit satellite accounts are to be considered the first step to the future improvement in the precision of the table of accounts through scrutiny of data and calculation methods. It is hoped that this report will serve as basic reference material in future efforts to develop a better grasp of nonprofit economic activities.

This paper is based on the research project which was undertaken as research by Mitsubishi UFJ Research & Consulting, commissioned by the Economic & Social Research Institute (Cabinet Office) in 2005.

I. An Introduction to the Nonprofit Satellite Account

1. The Nonprofit Satellite Account: Aim and Content

While drawing from the Handbook on Nonprofit Institutions in the System of National Accounts, this study aims not only to analyze and scrutinize the basic ideas behind nonprofit satellite accounts, the definition of nonprofit institutions (NPIs), their industrial categorization, and the differences with the core

1 The Johns Hopkins Comparative Nonprofit Sector Project (JHCNP), led by Professor Lester M. Salamon of Johns

Hopkins University, has been studying size, scope and structure of more than 30 countries since 1990s.


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SNA, but also to create actual Japanese nonprofit satellite accounts as well as to determine the issues that are likely to arise in the future quest of developing accurate statistical data.

In conducting the study, issues related to the quality of statistical data such as the extent of coverage and definitions, alignment with ICNPO (International Classification of Nonprofit Organizations) categories by field of activity were examined.

In the process of developing nonprofit satellite account, a review of the methods employed in existing research on the creation of a table of accounts for specific types of organizations such as specified nonprofit corporations (SNCs)2 was also undertaken.

The main focus of this particular study was the actual creation of Japanese nonprofit satellite account, and through the use of existing statistics and research, to get a grasp of the Japan�s nonprofit satellite account as a whole, as well as gain an understanding of the various issues that arise in the process of creating a table of accounts.

2. A Note on Terminology

(1) SNA

SNA (System of National Accounts) is a macroeconomic concept in accordance with international standards aimed at systematically recording the flows (production, consumption, investment, etc.) and stocks (assets, liabilities) of a given country�s economic conditions. In 1993, the UN recommended the implementation of a new SNA called 1993 SNA to its member states and since then, the previous system is known as 1068 SNA.

There are two frameworks in the 1993 SNA: institutional sectors which focus on decision-making regarding factors such as the receipt and disposal of income, fundraising, and the management of assets, and economic activity sectors which focus on decision-making production-related issues. There are five categories that fall under institutional sectors: non-financial corporations, financial institutions, general government, households, and nonprofit institutions serving households (NPISH).

Each of the institutional sectors� transactions and capital accumulations in the SNA are systematically summarized in the table of accounts. The table of accounts consists mainly of production account, income accrual account, capital account, financial account and balance sheet3.

(2) Nonprofit Satellite Account

Satellite accounts are those created in accordance with 1993 SNA, which while maintaining close involvement with the amount of the central system�s economic activities for the purposes of economic or policy analysis of specified economic activities, are separate accounts from that of the central account (which includes factors like production, distribution and expenditure). In Japan the nonprofit satellite account in this study is the third of its kind after the environment/economic integration account and nursing/child-care account.

2 Specified nonprofit corporations (SNCs) are established based on the Law to Promote Specified Nonprofit

Activities. The total number of SNCs is approximately 30,000 in October 2006. 3 Reference was made to the �1993 Amendment to the System of National Accounts� (1996) by the former

Economic Research Institute, National Income Division (Economic Planning Agency) (the current Economic and Social Research Institute, Cabinet Office).


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In attempts at understanding the economic activities of nonprofit institutions (NPIs), the following problems with the current concept of 1993 SNA have been identified:

a) A part of nonprofit activities are classified into institutional sectors such as households, non-financial corporations, and general government, in addition to nonprofit institutions serving households (NPISH), it is not possible to gain an understanding of the state of nonprofit activities as a whole.

b) The non-market output of NPIs that focus their activities on market output is not taken into consideration.

c) The economic value of unpaid volunteer labor in NPIs is not taken into account.

d) For such reasons, the economic scale of nonprofits in the current SNA is considered to be underestimated. Thus, the UN Statistics Division, with the collaboration with the Johns Hopkins Comparative Nonprofit Sector Project (JHCNP), published the Handbook on Nonprofit Institutions in the System of National Accounts, which in turn has become the basis of a project to gather data on nonprofit satellite account in which over 20 countries including Japan are participating. The purpose of this study is to develop Japanese nonprofit satellite account in accordance with the framework of this international project.

(3) Handbook on Nonprofit Institutions in the System of National Accounts

The Handbook on Nonprofit Institutions in the System of National Accounts is one that sets out guidelines and standards for statistics for the development of tables of accounts (nonprofit satellite account) and data on NPIs within the framework of SNA. The aim of the Handbook is to clarify the process of creating a table of accounts on NPIs through the use of the categories, frameworks and concepts of the 1993 SNA.

(4) Nonprofit Institutions (NPIs)

NPIs are those which have institutional units such as governance, management and financial assistance and which do not allow any profit it generates to be the source of financial gain, or in other words, are organizations which whose work is limited by the principle of non-distribution of profits. NPIs are also those which exist legally and socially as those which were established for the purpose of the production of goods and services. As such, even if the nonprofit did generate a profit, other institutional units cannot receive and use the profits.

In order to make clear distinctions between NPIs, businesses and government in the actual application, the following 5 factors were indicated by the Handbook as characteristics defining nonprofits (with (a) and (b) being applicable to the definition of core SNA:

a) It is an organization

b) It is not-for-profit and does not distribute profits

c) It is institutionally separate from government (Emphasis on non-governmental nature of NPIs)

d) It is self-governing (Distinct from organizations which are in practice, governed by other entities)

e) Non-compulsory membership (Distinct from such as family, tribes, etc. which one is a member of either by birth or legal necessity)


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There are two types of NPIs, the distinction being those which partake in market production and those which partake in non-market production.

NPIs which partake in market production (called market NPIs) are nonprofit schools, colleges, universities, clinics and hospitals which, taking production costs into account, are able to charge economically meaningful rates which can affect the demand of services. Through the collection of household and corporate donations, it is possible for NPIs to gain assets which will generate a large property income other than that which is generated from fees charged for services. As a result, even if the real economic value of services is high, there are many cases in which revenues from donations enable the lowering of prices while still maintaining the high quality of services.

On the other hand, NPIs which partake in non-market production (called non-market NPIs) are nonprofits which are producers of output that is largely unpaid or economically unvalued. As a result, they cannot generate profits from operations, and often have to rely on funds other than those generated by the sale of goods to cover the costs of production and of their other activities. Main sources of funding tend to come from periodic collection of membership dues, government subsidies or private donations. In the Japanese 1993 SNA, school corporations fall under the category of non-market producer.

There are two types of non-market production NPIs; those which are governed by and are funded mainly by government and therefore belong to the institutional sector of general government, and those, called nonprofit institutions serving households (NPISH), which rely mainly on household and corporate donations and membership dues.

As such, there are nonprofits other than NPISH which fall under other institutional sectors. There is significance in creating nonprofit satellite account which take into account the NPIs whose definitions exceed the scope of the framework of institutional sectors.

3. Concepts behind the Tables of Nonprofit Satellite Account

This section summarizes the concepts behind the three types of tables of accounts, NPIs based on core SNA, NPIs including the non-market output of market NPIs, and NPIs including the non-market output of market NPIs and volunteer labor which are introduced in the Handbook, but often confused with one another.

(1) Market Output in 1993 SNA

In 1993 SNA, there are two types of output, market output and other non-market output. Their definitions are as follows:

Market output: Output aimed at the sale or disposal on the market and whether it is sold at an economically significant price (a price in which the amount of output and whether it�s purchased by consumers can have a significant impact).

Other non-market output: Goods and individual or collective services produced by NPISH or government and which are provided either free of charge or at an economically insignificant price.

In the previous system, 1968 SNA, such a concept of market output as described above does not exist but two other categories of output, �industry� and �other producers� exist. Since the transition to 1993 SNA, (nonprofit) health care which used to fall under the category of �producers of services serving households� in the old SNA�s categories of economic activity, are now considered market producers in the category of �public services� which in turn falls under the economic activity category of service sector.


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In accordance with this Japanese understanding of the 1993 SNA, health care nonprofits (producers) are categorized as market NPIs while other nonprofits are categorized as non-market NPIs in the development of a table of nonprofit satellite account in the current study (Table 1-1).

Table 1-1 Institutional Sectors and Market, Non-Market Categorization of Japanese NPIs

While education (private schools) is also included among producers of private nonprofit services serving households, there is also a theory which states that if the UN�s 1993 SNA is to be the basis, then such institutions should be treated as market NPIs. In practice, Japanese educational institutions (private schools) would be considered market NPIs if the ESA standard which is the European Union�s basis for SNA were applied to market output. Thus the use of a single set of criteria to determine which NPIs are market or non-market NPIs is worthy of deliberation.

(2) Market NPIs, Non-Market NPIs, Market Output and Non-Market Output

The method of calculating market and non-market output differs in the creation of a table of nonprofit satellite accounts. In SNA, market output is the total of revenues from goods and services sold on the market (referred to as �market revenues� from hereon in) while in the case of non-market NPIs, output is the total of necessary costs of service provision.

With regard to the market and non-market NPIs ranked according to institutional sectors in section (1), in theory, there is the possibility that each of them produce both market and non-market output. However, since organizations which undertake for-profit activities have been, statistically speaking, excluded from those which have been classified above as non-market NPIs, they are those organizations which only produce non-market output. On the other hand, with regard to medical corporations which are classified as market NPIs, there is the possibility that they undertake activities such as health care consulting, the value of which is ignored, and the costs for which are not statistically broken down. Thus, it is likely that market NPIs produce non-market output in addition to market output. (Table 1-2)

Table 1-2 Relationship between NPIs and Market/Non-Market Output

(3) Table of Accounts for Market and Non-Market NPIs

This section summarizes the concepts and issues regarding the production of a table of accounts for market and non-market NPIs.

a) The Treatment of the Operating Surplus of Non-Market NPIs

Since the operating surplus of non-market NPISH is defined as 0 in SNA, this study applies this rule in the creation of a table of accounts. Other non-market NPIs (incorporated nonprofit institutions) are, given their characteristics, incorporated status and purpose of activity, also considered NPISH under institutional sectors, and thus their operating surplus is also defined as 0. While categorization of voluntary association is not as clear-cut, they also fall under the institutional sector of NPISH due to the fact that their activities focus on those such as regional self-governance.

With regard to market NPIs (the category of health care in this study�s table of accounts), operating surpluses are accrued in accordance with SNA, regardless of whether the surplus is positive or negative.

b) The Concept of Output

The output of non-market NPIs (Figure 1-3) is basically defined as cost > market revenues, and the output of SNA-standard NPIs is calculated as the total of costs. As such, the monetary amount of the


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output of (a) SNA-standard NPIs is equivalent to (a) in the figure below. In the case of (b) NPIs including the non-market output of market NPIs, there is no change and (b) = (a) because the object of the study is non-market NPIs.

Finally, in the case of (c) NPIs including the non-market output of market NPIs and volunteer labor, the increase in output is attributed solely to the costs converted to monetary value so the size of output would be equivalent to (c) in the figure below.

Figure 1-3 Output of Non-Market NPIs

With regard to the output of market NPIs (figure 1-4), since there is the possibility that non-market output may also be included (or due to the possibility of a deficit), the magnitude correlation between cost and market revenues differs from organization to organization, and determining its total is an ambiguous process. If cost > market revenues, then in accordance with the SNA definition, output = market revenues in (a) SNA-standard NPIs. In the case of (b) NPIs including the non-market output of market NPIs, since non-market output is calculated by cost, it is consistent with (b) in the figure below or, in other words, the total of costs corresponds to the monetary value of output. Finally, with regard to (c) NPIs including the non-market output of market NPIs and volunteer labor, output is the total of costs plus the monetary value of volunteer labor.

Figure 1-4 Output of the Market NPIs (Cost > Market Revenues)

In the case where market NPIs is cost < market revenues (figure 1-5), output is, in accordance with the SNA definition, the size of market revenues in (a) SNA-standard NPIs, as is the case with (b) NPIs including the non-market output of market NPIs. Thus, (b) = (a). On the other hand, in the case of (c) NPIs including the non-market output of market NPIs and volunteer labor, output is the larger of either cost + value of volunteer labor, or market revenues. The figure below shows output as cost + volunteer labor > market revenues. In cases where cost + volunteer labor < market revenues, output consists of market revenues. In such cases, (c) = (b) = (a).

Figure 1-5 Output of Market NPIs (Cost < Market Revenues)

c) Issues Regarding the Measurement of Output

In cases where both NPIs for which �market revenues < cost� and �market revenues > cost� are mixed in the NPIs which are the object of the study, the fact that there is a possibility that the total output of individual NPI and the output as the total of cost + market revenues may differ in the calculation of market NPIs output must be noted.

Example

NPI 1: Cost = 100, Market Revenues = 90 Output of (a) = 90, Output of (b) = 100

NPI 2: Cost = 80, Market Revenues = 100 Output of (a) = 100, Output of (b) = 100

NPI 1 + 2: Cost = 180, Market Revenues =190, Output of (a)= 190, Output of (b)= 190

Output of NPI 1 + NPI 2 � Output of (a) = 190, Output of (b) = 200

In cases where NPIs fall under the same institutional sector, the total of cost and market revenues of each of the NPI are compared and the output is decided on the basis of the variations in the totals, but in cases where NPIs fall under multiple institutional sectors (or for instance in cases where gross NPIs is calculated), the correlation with the size of output per institutional sector is not adjusted so in creating a


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table of accounts, it is important that it be organized according to institutional sector. More specifically, it is a problem that arises, for example, in the case of concession stands in private schools which are included in the NPI statistics although the actual activity of the concession stands differ in nature from the activities that make private schools fall under the institutional sector that it does.

d) Treatment of Subsidies

Government subsidies which are crucial to the survival of NPIs are, in the SNA used in the creation of nonprofit satellite accounts, not referred to as �current subsidies� but rather as �miscellaneous current transfers by government.� This is due to the fact that term �current subsidies� in SNA are current grants which meet the following three conditions: (a) they are paid out to businesses; (b) they are paid out to businesses for the purpose of managing current costs; and (c) they are meant to lower the market price of goods and services.

Conformity with Japanese SNA was the general rule in the creation of a table of accounts in this study, and with regard to government subsidies to NPIs, there was no impact on the scale in the calculation of output of non-market, SNA-standard NPIs (or in other words, subsidies are not subtracted from total costs).

On the other hand, government subsidies to non-market NPIs may have an impact on rate (in 1993 SNA, it may be subsidies toward the total amount paid as remuneration or subsidies toward wages). It can also be said that non-market NPIs which receive government subsidies are in turn, providing services on behalf of the government. This is another means of measurement if the purpose of creating a table of nonprofit satellite accounts is to measure the scale of purely nonprofit activities of NPIs. Also, even if other subsidies toward output of non-market NPIs were to be written off, while they could be considered negative factors, if they are subsidies toward consumption then they could be considered positive factors, at least in light of actual final consumption. (This mode of thinking was not employed in 1993 SNA).

This study will also examine tables of accounts in which the amount left after subsidies have been deducted from total costs are deemed as the scale of production of NPIs.

e) Social Transfers in Kind and Final Consumption Expenditure

As with the treatment of NPISH in SNA, the amount left after revenues spent on operating costs are subtracted from output (= costs) of non-market NPIs is deemed social transfers in kind toward households. The final consumption expenditures (individual consumption expenditures) of non-market NPIs are �transfers of individual non-market goods and services� which are consumption expenditures necessary for the provision of individual services and are therefore equivalent to social transfers in kind.

This point raises another issue. For instance, the research activities of universities are not necessarily of immediate or obvious benefit to households. As such, regardless of its treatment under Japanese SNA, whether it ought to be handled separately is an issue that needs to be examined in the future.

f) Treatment of Financial Accounts

Data on individual financial accounts by field of activity or by individual organization could not be collected for the purposes of creating a table of accounts in this study. For instance, while the financial accounts of NPISH are listed in SNA, it is difficult to sort by field of activity.

Although financial transactions are thought to be a part of the shifts at the beginning and end of balance sheets, a large discrepancy between the size of financial surplus or deficit, and the size of the


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balance of savings and investments actually derived, emerged when accounts were created in accordance with this principle. As such, a table of financial accounts was not created in the current study.

II. Creation of Japan�s Nonprofit Satellite Account

1. NPIs which were subject to this Study

The main objective of this study was to actually create Japanese nonprofit satellite account on the basis of already existing research and statistics. As such, with regard to NPI which were the subject of this study, statistics and surveys that enable an understanding of the actual conditions (data to do with each item of the table of accounts) was employed on the basis of the assumption that the actual activities undertaken by the NPIs were those which fall under one of the ICNPO categories as they are defined in the handbook (Table 2-1). A table of accounts by each survey or by each set of statistics (and where possible, by field of activity, within each survey or statistic) was initially created, after which all of this data was integrated to compose a table of nonprofit satellite account for the nation as a whole.

Thus, the extent to which each statistic and survey used in the creation of a nonprofit satellite account covers NPIs which ought to be included in the current study was an issue that was not addressed here but is one which should be dealt with in the future.

Table 2-1 NPI and Statistics/Surveys Used in the Creation of the Table of Accounts

While a detailed explanation of each of the surveys and statistics employed in the creation of the table of accounts will be given in chapter 3, a brief note will be made here. First of all, with regard to the Survey on Private Nonprofit Organizations (Cabinet Office), of all the privatized organizations, only those of the organizations which are not business corporations or incorporated organizations but which fall under specified industrial categories, including civil corporations and social welfare corporations are included. Organizations such as the PTA and other community organizations are also included in the survey, as are other like nonprofit organizations serving businesses (cooperative business associations, industrial organizations).

Thus, while the problem of NPIs coverage in this study exists, many types of NPIs are in theory covered when considered from the perspective of coverage by field of activity. On the other hand, this study does not cover private school corporations and medical corporations so any understanding of these two areas must be obtained from other statistics and surveys.

In addition, while the coverage of the surveys on nonprofits and of the Basic Survey on Civic Organizations overlap in theory, this overlap is considered minimal due to the fact that the sample of the former consists of surveyed business establishments so the statistics and surveys serve to supplement each other.

The Handbook categorizes nonprofit organizations by ICNPO or in other words, by field of activity. The detailed categorization is showed in Table 2-2.

Table 2-2 Categorization of Nonprofit Organizations by Field of Activity（）ICNPO

2. The Relation between ICNPO Category and the Statistics Used in the Creation of the Table of Accounts

Table 2-3 summarizes the ICNPO categories under which the objects of the surveys and statistics used to create the table of accounts for this study, fall. In the case of the Basic Survey on Civic Organizations, most of the organizations surveyed fell under one of the ICNPO categories as a general


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rule. However, in the case of the Survey on Private Nonprofit Organizations, the extent of categorization is limited and private school corporations and private medical institutions (medical corporations) are not included in the survey.

The NPISH in light of Japan�s SNA consists of the producers of services serving households surveyed in the Survey on Private Nonprofit Organizations and school corporations surveyed in Today�s Private School Finances.

Table 2-3 Relation between ICNPO Category and Survey/Statistics used in Table of Accounts

III. Japan�s NPIs Viewed from the Satellite Account

This chapter fuses all the NPI-related account information collected up to this point in order to understand the nation-wide scale of nonprofit institutions (NPIs) as a whole as well as the conditions of NPI by ICNPO field. It also examines the time series variation (1990, 1995, 2000 and 2003).

Note that the figures used in these calculations are based on data derived from this particular study, so factors such as missing values are not supplemented.

1. The Scale of Japan�s NPIs

(1) Overview of NPIs in 2003

The scale of Japan�s NPIs (SNA-standards, NPIs including non-market output of market NPIs) for 2003 was as follows: output: 36.3 trillion yen, gross value added: 20.8 trillion yen, employee compensation: 19.1 trillion yen. These figures are twice as large as the statistics for nonprofit institutions serving households (NPISH) for the same calendar year, with output at 17.3 trillion yen, gross value added at 9.8 trillion yen, and employee compensation at 8.3 trillion yen (Table 3-1).

Table 3-1 Relationship between all NPI and NPISH(2003)

When these figures are broken down by field of activity, of the total of 20.8 trillion yen in the gross value added of all NPIs, medical corporations account for 11.7 trillion yen (56.3%), private nonprofit organizations (excluding school corporations) 5.7 trillion yen (27.4%), school corporations 3.9 trillion yen (18.8%), voluntary associations 116 billion yen (0.56%), and incorporated nonprofit organizations 35 billion yen (0.17%).

If the numerical value of 100 were given to the size of NPISH, then medical corporations would be 124.0, nonprofit institutions serving businesses 6.7, incorporated nonprofit organizations 0.4, voluntary associations 1.3 and the gross NPIs 232.4 (Table 3-2).

Table 3-2 NPI Accounts by Category：NPI of SNA Standard, NPI including Non-Market Output of Market NPI (2003)

(2) The Scale of NPIs by ICNPO Category

When the total of 20.8 trillion yen in the gross value added of all NPIs is broken down by ICNPO category, 54.0% (or 11.3 trillion yen) falls under �3. healthcare,� 18.9% under �2. education and research,� and 17.2% under �4. social services,� with these three categories accounting for 90.1% of the total (Table 3-3).

Table 3-3 NPI by Field : NPI of SNA standard, NPI incl. Non-Market Output of Market NPI〔2003〕


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(3) Expenditure and Revenue Structures

As of 2003, revenues of Japanese NPIs exceeded expenditures with the former being 55 trillion yen and the latter, 50.8 trillion yen. Of expenditures, employee compensation accounted for the highest proportion at 34.1%, followed by intermediate consumption at 30.5% and grants, subsidies and other payment transfers at 30.2%.

On the other hand, nearly half of all revenues are derived from the sales of services which account for 49.9%. The rest (48.8%) are derived from grants, subsidies and donations with donations making up the majority.

2. Time-Series Comparison

(1) Overview

A time-series comparison of the table of accounts for Japan�s gross NPIs was undertaken (Table 3-4). Note that incorporated nonprofit organizations and voluntary associations are included only in the data for 2003. Note also that in the table of accounts for 1990 and 1995, due to the availability of the data, the figures are aggregates of only university, junior college and high school corporations, and since this data is not adjusted for consistency with those of after 2000, there is a 26% increase in output from 28.8 trillion yen in 2000 to 36.3 trillion yen in 2003. From the point of view of the gross value added, there is an increase of 19.5% from 17.4 trillion yen in 2000 to 220.8 trillion yen in 2003. The nominal GDP (expenditures) which indicates Japan�s economic scale for the same period shows a growth rate of 1.8%, indicating that while the country�s economic scale as a whole is contracting, that of the NPIs is greatly increasing.

Table 3-4 Time-Series Shift for the Table of Accounts for Japan�s Total NPI

Both the expenditures and revenues of NPIs tend to increase in their time-series comparisons (Figure 3-5 and Table 3-6). With regard to expenditure, there is a remarkable growth in operating expenses, and when the expenditure is broken down, there is a significant growth in compensation of employees. On the other hand, with regard to revenues, the most prominent growth is from the sale of services. The break down of factors influencing revenues is at the current stage unknown, so identifying the NPIs revenue structure is an issue that needs to be addressed.

The table of accounts for all NPIs by field indicates that for every category, the trend is toward increase. Of these, the highest increase was seen in category 3: health care (Table 3-7).

Figure 3-5 Expenditure & Revenue Structure of NPI: Graph of Time-Series Comparison

Table 3-6 Expenditure & Revenue Structure of NPIs

Table 3-7 Table of Accounts for All NPIs by Category: Times Series Comparison

(2) Rate of Contributions to Gross Value Added

The development of the gross value added by type of organization indicates that there was an increase from 12.0 trillion yen in 1990 to 20.8 trillion yen in 2003 (Figure 3-8). Of these, medical corporations had a high level of contributions with 18.5% of the total growth rate of 33.2% from 1990-1995, 19.4% of 34.3% from 1995-2000, and 14.7% of 19.6% from 2000-2003. Contributions to private nonprofit organizations (excluding school corporations) as well as to school corporations are also high but


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the rates of contributions to incorporated nonprofits and voluntary associations which have been included in calculations after 2003, are not very high (Table 3-9).

Figure 3-8 Shift of Gross Value Added by Type of Organization

Table 3-9 Rate of Contribution against Fluctuation of Gross Value Added by Type of Org

The data for the rate of contribution by field of activity shows that contributions in category 3 (health care) are high, and therefore that those of medical corporations are high. Apart from this field, categories 2 (education & research) and 4 (social services) also have high levels of contributions (Figure 3-10 and Table 3-11).

Figure 3-10 Levels of Gross Value Added by Category

Table 3-11 Rate of Contribution against Fluctuation of Gross Value Added by Category

3. NPI Table of Accounts Including Volunteer Labor and Non-Market Output of Market NPIs

Due to the fact that a table of accounts indicating the state of volunteer labor apart from those of nonprofit corporations cannot be grasped from statistics and survey results used to construct the table of accounts, the monetary value of volunteer labor by ICNPO category was derived from data sources such as the Statistics Bureau�s Basic Survey on Social Living. Our understanding of the current monetary value of volunteer labor is shown in Table 3-12.

Table 3-12 Monetary Value of Volunteer Labor by ICNPO Category

Overview of the Calculation Method is as follows:

a) The formula of [volunteer population x annual number of volunteer days x number of hours per day x price per hour] was used in calculations to determine the value by category of activity and by prefecture, which were then added together.

b) With regard to volunteer population, since those who partake in two different types of activities simultaneously will be counted twice, adjustment have been made so that the total of number of days spent on each activity and the total number of days spent volunteering in general are consistent with each other.

c) The number of hours spent volunteering per day was determined separately depending on whether it was a weekday, Saturday or Sunday.

d) Price per hour was based on existing literature mentioned above.

e) In terms of the calculations relevant here, the number of hours volunteered by type of activity is unknown due to statistical constraints. As such, volunteer time by type of activity is reflected as the difference in the number of days spent volunteering. For instance, even if the number of days is few but the number of hours spent per day is many, this fact cannot be reflected in the calculations.

f) Given such problematic aspects, the formula of [population over age 10 x the average number of volunteer time per person per day (4 minutes) x number of days per year (365)] was used as a basis for approximation for comparison to check for inconsistencies with the actual calculations given above.


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Volunteer participation in terms of number of volunteer is shown in Table 3-13

Table 3-13 Volunteer Participation by ICNPO Category (Reference)

The gross value added of the scale of NPIs including volunteer labor was calculated on the basis of the data above. However, the numbers of volunteers tabulated above are not necessarily limited to volunteers of organizations which are the subject of the table of accounts calculations. Thus, from the point of view of comparison with the SNA-standard (or NPIs including the non-market output of the market NPIs), the volunteer labor, as a point of reference is set as the maximum value and its size is adjusted accordingly.

The results indicate that while the gross value added of the SNA-standard (or NPIs including the non-market output of the market NPIs) is at 20.842 trillion yen, the value of volunteer labor is 1.808 trillion yen. The scale of NPIs (including volunteer labor and the non-market output of the market NPIs) is at a maximum of 22.65 trillion yen. Results by category indicate that in the categories 1 (culture/recreation), 5 (environment), 6 (development/housing), and 7 (legal, advocacy and political), the value of volunteer labor is larger than that of the gross value added of the SNA-standard, implying that volunteers play an extremely crucial role in these particular fields of activity (Table 3-14).

Table 3-14 Scale of NPIs including Volunteer Labor and Non-Market Output of Market NPIs [2003]

4. Private Philanthropy

While the monetary value of private philanthropy for incorporated nonprofits and school corporations can be determined, it cannot be determined from the statistics and survey results used to create a table of accounts for health care or from the survey on nonprofit organizations. As such, the total monetary value of donations by ICNPO category was determined on the basis of existing statistics and research on giving. The current scale of philanthropy is as shown in Table 3-15. In theory, the numbers used in surveys such as the Basic Survey on Social Living includes the sum of incorporated nonprofit organizations and school corporations.

Since the monetary value of miscellaneous current transfers can be determined in the case of survey statistics which made use of the table of accounts, the amount remaining after the monetary value of private philanthropy as shown above has been subtracted is the monetary value of government subsidies and transfers. Issue of whether foreign subsidies and transfers can be ignored is still to be discussed.

Table 3-15 Monetary Value of Private Philanthropy by ICNPO by Category

An examination by ICNPO category of the monetary value of private philanthropy as shown above and of the funds received in current transfers as indicated by the table of accounts, shows that in some of the categories, the monetary value of private philanthropy is higher than that of funds received in current transfers (Table 3-16).

Table 3-16 Comparison of Private Philanthropy and Funds Received from Current Transfers

IV. Issues for the Future

As part of this research, different kinds of tables of accounts related to Japan�s nonprofit satellite account was created. In creating the tables of accounts, basic statistics and data from source material were for the most part, employed as they were without estimation or complicated processing, and the tables of accounts which were created are not considered final but rather provisional.


14

With regard to available data and source material for the creation of the tables of accounts, a broad view can be taken and statistics-related issues that need to be addressed will arise as the development of Japan�s nonprofit satellite account continue.

This chapter will, while discussing the limits of the data employed, examine the current significance of creating Japanese nonprofit satellite account as well as summarize issues which will need to be addressed in the future.

1. Improvements in the Creation of Tables of Accounts

The conditions under which the tables of accounts were created in this study were more or less the following. From the following point of view, the calculation of the numbers in the shaded part is a crucial issue to be addressed (Table 4-1).

Table 4-1 Availability of Data for Table of Accounts

(1) Conditions under which the Table of Accounts was Created

a) Scale of Volunteer Labor

As mentioned before, the numbers in the table of accounts for SNA-standard NPIs and of the table of accounts for the NPIs including non-market output of market NPIs are consistent with each other. On the other hand, with regard to the NPI table of accounts including volunteer labor and the non-market output of market NPIs, the table of accounts is in fact one which is incomplete due to the fact that in many cases, data regarding volunteer labor for the organizations surveyed is unavailable.

More specifically, as shown in table 4-1, data on the number of volunteers in school corporations, medical corporations and private nonprofit organizations is currently unavailable. Due to the fact that volunteer labor is thought to be a crucial factor in evaluating the activities of nonprofits, there is a need to grasp the scale of volunteer labor by field of activity and by relevant organization.

Volunteer labor by field of activity can also be determined from individual-level statistics and surveys. However, in the case of nonprofit satellite account, existing research cannot be used for the creation of a table of accounts due to the fact that volunteer labor by the type of activity of nonprofits needs first to be grasped.

A look at the created table of accounts from the perspective of SNA-standard NPIs shows that in the scale of the Japanese NPIs, a substantial portion is made up of the health category. However, medical corporations which fall under the health category, in comparison with school corporations, dissolve easily and as such are similar in nature to for-profit corporations. As such, if medical corporations are excluded, there is in fact no major difference in the scale of Japanese NPIs and the scale of NPISH.

On the other hand, volunteer activity at the macro level is thought to be worth approximately 2 trillion yen, and the trends in the scale of NPIs by field of activity is expected to differ from the SNA-standard through the adjustment of the table of accounts which includes volunteer activities. Therefore, the integration of volunteer activity into the table of accounts is considered indispensable.

b) Scale of Giving

Individual and corporate donations are crucial in funding NPI activities. At present, we are unable to grasp the extent of donations to medical corporations from Japan�s NPI table of accounts. As in the case of volunteer labor, while it is possible to use existing statistics and surveys in determining the scale of giving


15

in Japan, the data has not been adjusted to be consistent with the monetary value of donations toward NPI activities. It is necessary to undertake surveys in order to fine-tune the data including factors like the percentage that donations make up in the revenue structure of medical corporations.

Also, in the case of the Survey on Private Nonprofit Organizations, data on private donations and government subsidies are lumped with revenues from membership dues so it is impossible to separate them. Since the Handbook makes a distinction between membership dues which refer to operating revenues and donations which refer to transfer income, it is necessary to separate the two.

c) Scale of NPIs Economic Activities as a Whole

In order to obtain an accurate understanding of NPI economic activities, it is necessary to obtain peripheral data such as real transactions (flow), financial transactions, capital formation and balance sheet. At present, due to the state of the current table of accounts, only the real transactions (flow) have been calculated. As such, the evaluation of the current state and shift of NPIs is limited to that of real transactions while difficulty remains in grasping an understanding on financial transactions. In the nonprofit sector, financial transactions play a crucial role, be it the management of financial assets by foundations or the routine fundraising of incorporated nonprofits. The significance of financial transactions of NPIs is expected to rise with the development of capital markets.

In relation to financial transactions, the table of accounts for NPISH of SNA has been developed. However, there is still a lack of data by ICNPO category or by organization. While the Bank of Japan is collecting data for the creation of a flow-of-funds table, future attempts at collecting data on the financial transactions of NPIs are likely to raise the need to start by examining the data collection method used by the Bank of Japan.

With regard to stock data such as balance sheets, while the table of accounts for school and medical corporations have been developed, those for other types of corporations remain unknown so as a result, it is not possible to get a full grasp of NPIs as a whole or by ICNPO category.

The importance of stock has increased and the balance sheet information more and more crucial with the ripening of the economy. In the case of the output activity of businesses, real assets contribute to the growth of productivity and this basic principle is believed to apply for the most part to the economic activity of NPIs. In addition to such assets as buildings and machinery, intellectual stock also contributes greatly to productivity and productive activity.

With regard to the possibility of enhancing the availability of stock data, while it is difficult to create data on intellectual stock, data on tangible fixed assets such as buildings and machinery could be created in the form of capital formation data on flows. In fact, the process of creating stock data on tangible fixed assets of NPISH in SNA, from flow data is already underway. The next step would be to create stock data on NPISH by ICNPO category by using the same method of calculation. There is also a need to determine the extent of stock held by incorporated nonprofit organizations. Grasping data on a wide variety of stock such as intellectual property rights that NPIs may have is also a medium-term objective for the future.

(2) Data Management

In the monetary evaluation of unpaid volunteer* labor, there are two types of cost calculations associated with volunteer activities, one of which is opportunity cost which is a method for calculating lost wages (lost earnings) based on the wage one could have earned if the same labor provided in volunteering was provided on the labor market. The other is replacement cost which refers to a method in which the unpaid household labor is equated with wages of professionals providing similar services on the market.


16

The Handbook recommends this latter method. As such, existing research including that of Yamauchi, Matsunaga, and Matsuoka (2004) on the monetary value of Japanese volunteer labor employs the replacement cost method.

In contrast, in the evaluation of the monetary value of paid volunteer and paid full-time labor, no matter how low the wages or compensation may be, the amount is added into the table of accounts in the form of employee compensation.

As a result, a gap in monetary value of labor arises between that of unpaid volunteers and of paid volunteers and paid employees, even if the content of the actual labor is the same.

As indicated in the first section, it is crucial to determine the number of volunteers in order to evaluate the value of the labor but in addition to this, the issue of how the monetary value will be determined is likely to require more specialized insight.

a) Volunteers in the Basic Survey on Social Living

The definition of volunteering used in the Survey refers to activity undertaken with no motive for compensation in which one provides one�s labor, skills and time to promote the welfare of the regional community, individuals and organizations.

Actual expenditures such as payment for travel expenses are not considered compensation so activities in which such payments are made are still considered volunteer work. On the other hand, mere participation in an event hosted by a voluntary organization does not qualify as volunteer activity.

b) Treatment of Subsidies

The issue of how to treat subsidies is an important one that should be addressed, and is one which will affect future discussions about SNA revision.

For the purposes of creating a table of nonprofit satellite account in this study, market NPI is calculated by subtracting subsidies from market prices. However, there is also a different approach in which if subsidies are considered part of government activities, they would not be subtracted.

As with NPISH, the treatment of subsidies for non-market NPIs differs from that of market NPIs, and is as such, treated as �other current transfers by government.� Government subsidies to non-market NPIs may have an impact on the rate (In the 1993 SNA, there is a possibility of wage subsidies and subsidies toward things like the total amount paid as a stipend).

It is desirable that this data be employed in conducting different kinds of economic analysis on nonprofit satellite account. There is a problem that the analysis cannot be evaluated if subsidies to non-market NPIs are treated as current transfers as they are in practice. Such issues related to improving the utility of data in economic analysis raises a need to determine whether or not it is possible to treat it as current subsidies.

c) Treatment of For-Profit Activities

The Handbook designates institutional sectors as the basic unit for creating a table of accounts but in the case of 1993 SNA, non-distribution of surplus determined the positioning of nonprofits. As a result, the for-profit activities of nonprofits become statistically invisible. To give a prominent example, most of the activities of nonprofits in the field of the arts such as orchestras are considered for-profit and is excluded as


17

such in the Basic Survey on Civic Organizations and as a result, the nonprofit nature of the orchestra is undervalued.

In contrast, the total of both nonprofit and for-profit activities of nonprofit organizations such as medical corporations which are considered market NPIs are included in the table of accounts, indicating an inconsistency in the manner in which the issue is treated. This kind of statistical ambiguity requires specialized examination in the future.

2. Insights drawn from the Complete Table of Accounts

(1) Scale of Nonprofit Organizations

A look at the created table of accounts by ICNPO category reveals that the field of health makes up a large portion. From the fact that within that category, medical corporations make up the majority, we can infer that medical corporations dominate as SNA-standard NPIs. However, as stated in section 1, although medical corporations make up a large share even when volunteer labor is taken into consideration, the degree to which it does is believed to change. In practice, while the items under real transactions in the table of accounts are organized, the whole trend could possibly change if other factors such as data on financial transactions and on stock are developed.

Furthermore, if the data is limited to that of special or specified medical corporations which have stronger public benefit quality, the NPI in the health sector become very few. The scope of the NPI itself can largely change results depending on its extent. (Table 4-2)

Table 4-2 Comparison of NPI of All Medical Corporations and of Special/Specified Medical Corporations (2003)

(2) Assessment on NPIs, ESA-Standard Market and Non-Market NPIs

As previously stated, the table of accounts created in this study was made in accordance with institutional sectors of Japan�s SNA system. On the other hand, if it were to be made in accordance with the UN advisory on 1993 SNA, school corporations would be likely to be classified as market NPIs.

A consistent standard will be necessary in determining whether an organization is a market or non-market NPIs, particularly in instances where NPIs activity is evaluated through international comparison. In such cases, the use of the ESA standard which is included in this study is thought to be appropriate. With regard to the table of accounts for 2003 which was created, table 11-3 shows assessment of whether certain types of organizations are ESI standard market or non-market NPIs through an examination of the relationship between market revenues and cost. The results conclude that school corporations as well as private nonprofit organizations in the fields of religion and health are market NPIs. Incorporated nonprofit organizations in the fields of education/research, environment, law/advocacy/politics and philanthropic intermediaries were also deemed market NPIs. In contrast, all types of voluntary associations were found to be non-market NPIs.

However, with regard to private nonprofit organizations, there is a need in the future to closely examine whether or not they are market or non-market NPIs when a comprehensive look at the activities of these organizations are undertaken because the for-profit activities are excluded from statistical data.

In any case, there is great significance in the evaluation of NPIs on the basis of methods which are as close as possible to those of international assessment standards in the scrutiny of nonprofit satellite account.


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Table 4-3 Determination of Market or Non-Market NPIs in Accordance with ESA Standard (2003)

(3) Alignment with SNA

In this study, the alignment between the numbers relating to the NPISH of SNA and the resulting values is not complete due to the fact that the original statistical and source data are used without any adjustments to the greatest extent possible.

For instance, theoretically speaking, the created table of accounts which excludes medical corporations and nonprofit organizations serving businesses should be roughly the same as the NPISH of SNA. In fact, if the table of accounts is compared, the gross value added, as a general rule, is the same monetary amount (see Table 8-2). By contrast, there are many discrepancies in the monetary amount intermediate input of both. Moreover, with regard to private philanthropy, while it is large in the created table of accounts, this is due to the fact that it includes relevant items such as revenues from membership dues. Numerical comparison with the SNA�s central system will be crucial as efforts at higher precision in the table of accounts are pursued in the future.

Furthermore, since data on SNA by ICNPO category is unknown, it will be likely that ICNPO will be adjusted with some sort of disaggregate calculation in order for the SNA and the numbers of the calculations in this study to correspond. There is still a need to examine the appropriate method for this.

In the end, creating a table of accounts which is aligned with the SNA system is likely to heighten the utility of the table but further deliberation will be necessary in determining to what extent that it actually needs to be aligned with the SNA.

3. The Continuous Process of Creating a Table of Accounts into the Future

This section will summarize the points to keep in mind in the process of creating a nonprofit satellite account within a certain period.

Firstly, as stated above, existing statistics and data sources were used in the creation of the table of accounts in this study without any complicated adjustments. On the other hand, as stated in the previous section, there are still many issues to be addressed with regard to improving the table of accounts.

In light of efforts to heighten the significance of creating nonprofit satellite account, it is desirable that a calculation method be established given the fact that it is likely that it will be possible to calculate items in the table of accounts related to volunteer labor and balance sheets. Moreover, alignment with the SNA central system is likely to contribute greatly to improving the utility of data.

With regard to the cycle of creating a table of accounts, if the objects of the survey and the calculation method are in general decided, and if a survey which will serve as a basis is undertaken each year, then the production of a new table of accounts will be possible in accordance with its publication date. However, since data for some factors such as volunteer labor may be difficult to collect on a yearly basis, it is probable that a base survey and a new table of accounts will be produced per each cycle.

On the other hand, from the perspective of the rate of change in the economic structure, it would be necessary to create a new table of accounts at least once every 5 years, but given substantial change has occurred just in the last 3 years, it would, while keeping in mind ways to simplify the process, be desirable to produce a new table of accounts every 2 to 3 years.

*We would like to thank Mika Kitora (Osaka University) for her excellent assistance in translation from Japanese to English.


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References

Anheier, Helmut K., Rudney, Gabriel and Salamon, Lester M. (1992) The Nonprofit Sector in the United Nations System of National Accounts: Definition, Treatment & Practice, Working Papers of the Johns Hopkins Comparative Nonprofit Sector Project no4.

Anheier, Helmut K. and Salamon, Lester M. (1998) Nonprofit Institutions and the 1993 System of National Accounts, Working Papers of the Johns Hopkins Comparative Nonprofit Sector Project.

Australian Bureau of Statistics (2002) Non-profit Institutions Satellite Account 1999-2000.

National Accounts Institute (2004) Satellite Account of Nonprofit Institutions 2000-2001, National Bank of Belgium.

Salamon, Lester M., S. Wojciech Sokolowski and Regina List (2003) Global Civil Society: An Overview, The Johns Hopkins Comparative Nonprofit Sector Project.

Salamon, Lester M, S. Wojciech Sokolowski, and Associates (2004) Global Civil Society: Dimensions of the Nonprofit Sector, Volume Two, Kumarian Press.

Statisitics Canada (2004) Satellite Account of Nonprofit Institutions and Volunteering 1997-1999, Catalogue no. 12-015-XIE.

United Nations (2003) Handbook on Non-Profit Institutions in the System of National Accounts, United Nations.

Yamauchi, Naoto and Yoshiho Matsunaga (2004) The Role and Applicability of Nonprofit Satellite Account for Japan (in Japanese), ESRI Discussion Paper Series No.124, Economic and Social Research Institute, Cabinet Office, Government of Japan.

Yamauchi, Naoto, Yoshiho Matsunaga and Hideaki Matsuoka (2004) Statistical Portrait of Giving and Volunteering in the Nonprofit Satellite Accounts (in Japanese), ESRI Discussion Paper Series No.126, Economic and Social Research Institute, Cabinet Office, Government of Japan.


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Table 1-1: Institutional Sectors and Market, Non-Market Categorization of Japanese NPI

NPI Institutional Sector Market vs. Non-Market

Medical Corporations Non-Financial Institutions Market Producers of Nonprofit Services Serving Households

NPISH Non-Market

Producers of Nonprofit Services Serving Businesses

Non-Financial Institutions, Financial Institutions

Non-Market

Incorporated Nonprofits Households, NPISH Non-Market (reference) Voluntary Assoc. Households, NPISH Non-Market

Table 1-2: Relationship between NPI and Market/Non-Market Output

Market Output Non-Market Output Market NPI × × Non-Market NPI ×

Figure 1-3: Output of Non-Market NPI

Costs

Revenues

Volunteer Labor

1) SNA Standard NPI 2) NPI incl. Non-Market output of Market NPI

3) NPI incl. Non-Market Output of Market NPI and Volunteer Labor


21

Figure 1-4: Output of the Market NPI (Cost>Market Revenues)

Figure 1-5: Output of Market NPI (Cost<Market Revenues)

Costs

Revenues

Volunteer

Labor

1) SNA Standard NPI 2) NPI incl. Non-Market Output of Market NPI 3) NPI incl. Non-Market

Output of Market NPI and Volunteer Labor

Costs

Revenues

Volunteer Labor

1) SNA Standard NPI

2) NPI incl. Non-Market output of Market NPI

3) NPI incl. Non-Market Output of Market NPI and Volunteer Labor


22

Table 2-1: NPI and Statistics/Surveys Used in the Creation of the Table of Accounts NPI subject to Study Statistics/Surveys Used

NarrowDefinition

Specified Nonprofit Corp.Voluntary Association 2004 Basic Survey on Civic

Organizations（Cabinet Office）

BroadDefinition

Narrow def.+ civil corp,social welfare corp.,medical corp., school corp.,religious corp., etc.

y pOrganizations（Cabinet Office）*Today�s Private School Finances（Promotion & Mutual Aid Corp. forPrivate Schools of Japan）*Survey on Medical Economics（Central Social Insurance MedicalCouncil）

BroadestDefinition

Broad def.+ co-op, commercialAssociations, labor unions,certified community org., etc.

*Survey on Private Nonprofit Organizations（Cabinet Office）

Table 2-2 Categorization of Nonprofit Organizations by Field of Activity（ICNPO）

Group 1 Culture/Recreation 100 Culture/Arts 200 Sports 300 Other recreational and social clubs

Group 2 Education/Research 100 Primary/Secondary Education 200 Higher Education 300 Other Education 400 Research

*Note that in this study, research institutions include those affiliated with school corporations but do not include independent research institutions such as those of foundations. Group 3 Health

100 Hospitals & Rehabilitation 200 Nursing Homes 300 Mental Health & Crisis Intervention 400 Other Health Services

*Although home care services provided by medical corporations should really fall under the category of social services, due to the fact that it cannot be statistically separated from other health-related data, and because home care services are only a very small portion of the services provided by medical corporations, it is, for the purposes of this study, included in this category. Group 4 Social Services

100 Social Services 200 Emergency & Relief 300 Income Support & Maintenance Group 5 Environment

100 Environment 200 Animal Protection Group 6 Development/Housing

100 Economic, Social & Community Development 200 Housing 300 Employment & Training Group 7 Law, Advocacy, Politics

100 Civic and Advocacy Organizations 200 Law & Legal Services 300 Political Organizations Group 8 Philanthropic Intermediaries and Voluntarism Promotion

100 Grant-making Foundations 200 Other Philanthropic Intermediaries and Voluntarism Promotion Group 9 International

100 International Activities Group 10 Religion

100 Religious congregations and Associations Group 11 Business and Professional Associations, Unions

100 Business Associations 200 Professional Associations 300 Labor Unions Group 12 Other：Not elsewhere classified

(Source) Additions made to Yamauchi and Matsunaga (2004) (Source) Handbook, page 31, Table T3.2


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Table 2-3: Relation between ICNPO Category and Survey/Statistics used in Table

of Accounts

Survey on PrivateNonprofit Orgs

Basic Survey onCivic Orgs

Today�s PrivateSchool Finances

Survey on MedicalEconomics

（X）Culture/Recreation X X

（２）Education/Research X X X（３）Health Care X X X（４）Social Services X X（５）Environment X（６）Development/Housing X（７）Law, Advocacy,Politics X（８）PhilanthropicIntermediary,Voluntarism Promotion

X X

（９）International X（X0）Religion X（XX）Business &ProfessionalAssociations, LaborUnions

X

（X2）Other X

Table 3-1: Relationship between all NPI and NPISH(2003)

Amount(billion yen) NPISH=100NPISH 8,970 100Medical Corporations 11,119 124NPI serving Businesses 602 6.7Incorporated Nonprofit Org 35 0.4Voluntary Associations 116 1.3Total NPI 20,842 232.4

Type of Organization Gross Value Added


24

Table 3-2: NPI Accounts by Category：NPI of SNA Standard, NPI including Non-Market Output of Market NPI - (2003) [unit: 10 billion yen]

See the table on the next page


25

Uses /Assets

Resources/Liabilities

Uses /Assets


Uses /Assets


Uses /Assets


Uses /Assets


Uses /Assets


Uses /Assets


Uses /Assets


I.Production accountP1　　Output 36,301 5,364 17,815 11,434 452 1,236 15,184 13,755

P.11　Market Output(Income as reference) 27,447 4,802 17,815 4,403 195 231 8,324 of which:Third-party payments n.a. n.a. n.a. n.a. 0 n.a. n.a. n.a. n.a.P.12　Output produced for own final use n.a. n.a. n.a. n.a. 0 n.a. n.a. n.a. n.a.P.13　Other non-market output 0

P2　　Intermediate consumption 15,459 1,461 6,696 5,766 0 416 1,121 6,179 3,924B.1.g　Value added-gross 20,842 3,903 11,119 5,669 0 35 116 9,005 9,831K.1 　　Consumption of fixed capital 1,730 586 703 436 0 0 4 986 1,304B.1n 　Value added-net 19,112 3,317 10,416 5,233 0 35 111 8,019 8,527

II.1.1 Generation of income accountB.1.n 　Value added-net 19,112 3,317 10,416 5,233 35 111 8,019 8,527D.1 　　Compensation of employees 17,286 3,264 8,753 5,126 35 109 7,892 8,343

D.11　Wages and salaries 10,980 3,024 7,956 n.a. n.a. n.a. 3,024D.12　Employers' social contributions 1,037 241 796 n.a. n.a. n.a. 241

D.29　Taxes on production-other 577 52 415 107 0 3 127 184D.39　Subsidies on prpduction-other △ 55 0 △ 55 0 0 0 0 0B.2　　Operation surplus-net 1,304 0 1,304 0 0 0 0 0

II.1.2　Allocation of primary income accountB.2 　Operating surplus-net 1,304 0 1,304 0 0 0 0 0D.4 　Property income 1,040 1,003 37 72 229 33 95 572 0 0 1 0 113 613 400 646

D.41　Interest 788 750 37 72 107 33 67 472 0 0 0 0 94 519 384 467D.42 Distributed income of corporations 36 36 0 0 0 0 0 36 0 0 n.a. 0 0 33 0 33D.45　Rent 216 216 0 0 123 0 28 64 0 0 1 0 19 61 15 30

B.5　　Balance of primary incomes-net 1,619 1,585 34 0 1,108 0 477 0 0 0 △ 0 0 500 0 247 0

II.2　Secondary distribution of income accountB.5　 Balance of primary incomes-net 1,619 34 1,108 477 △ 0 △ 0 500 247D.5 Cuurent taxes on income,wealth,etc 43 0 0 43 0 0 0 0 0 0 0 0 0 43 0D.7 Other current transfers 15,088 0 1,183 0 0 15,086 23,433 1 331 1 1,887 14,985 23,862 227 6,692

Private philanthropy 128 0 9,113 23,433 1 207 1 840 9,015 22,683 n.a. n.a.　　Government grant and transfer 1,055 0 0 n.a. n.a. 124 n.a. 1,047 n.a. 1,179 n.a. n.a.　　Subsidies and transfer from abroad n.a. 0 n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.　　Other 0 0 5,972 0 3 n.a. 19 n.a. 5,974 n.a. n.a. n.a.

B.6　　Disposable income-net 1,076,789 1,217 0 1,064,787 0 8,825 0 314 0 1,645 0 9,361 0 6,755 0

II.3　Redistribution of income in kind accountB.6　　Disposable income-net 13,067 1,217 1,065 8,825 314 1,645 9,361 6,755

D.63　Social transfers in kind 8,854 561 0 7,031 257 1,005 6,860 6,157B.7　Adjusted disposable income-net 4,213 656 1,065 1,794 58 641 2,501 598

II.4.1　Use of disposable income accountB.6　Disposable income-net 13,067 0 1,217 0 1,065 0 8,825 0 314 0 1,645 0 9,361 0 6,755P.3　Final consumption expenditure 8,854 561 0 7,031 257 1,005 6,860 6,157B.8　Saving-net 4,213 656 1,065 1,794 58 641 2,501 598

II.4.2　Use of adjusted disposable income accountB.7n　Adjusted disposable income-net 4,213 656 1,065 1,794 58 641 2,501 598P.4　Actual final consumption

B.8　Saving-net 4,213 656 1,065 1,794 58 641 2,501 598

III.1　Capital AccountB.8　Saving-net 0 4,213 0 656 0 1,065 0 1,794 0 58 0 641 0 2,501 598P.5　Gross capital formation 2,433 793 1,087 541 11 8 1,346 1,270

P.51　Gross fixed capital formation 2,429 793 1,087 538 11 9 1,343 1,270P.52　Changes in inventories 3 0 0 3 0 △ 1 3 0P.53　Acquisitions less disposals of valuables

0 0 0 0 0 0 0 0

K.1　Consumption of fixed capital（deduction） △ 1,726 △ 586 △ 703 △ 436 △ 0 △ 4 △ 986 △ 1,304

K.2 Acquisitions less disposals of non producednon financial assets

205 △ 25 230 n.a. n.a. n.a. n.a. 158

D.9　Capital transfers,receivable n.a. n.a. n.a. n.a. 0 n.a. n.a. n.a. n.a. 45 Private Philanthropy　　Government grants and transfers　　Subsidies and transfer from abroadOther

D.9　Capital transfers,payable n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 0 Private Philanthropy　　Government grants and transfers　　Subsidies and transfer from abroadOther

B.9　Saving(+) / investment(-) 3,297 474 451 1,688 47 636 2,209 518

B.1.1 Changes in net worth due to savingand capital transfers 4,213 656 1,065 1,794 58 641 2,507 642

III.2　Financial accountB.9 Surplus(+) / deficit(-) 2,382F　Net acquisition of financial assets 1,911F　Net incurrence of liabilities △ 471

III.3.1　Other changes in volume of assets accountK.3-10,k.12　Other changes in volume of assetsAN　Non-financial assetsAF　Financial assets / Liability

B10.2Changes in net worth due to other changesin volume of assets n.a. n.a. n.a. n.a. n.a. 0 0

III.3.2　Revaluation accountK.11　Nominal holding gains(+) / losses(-)AN　Non-financial assetsAF　Financial assets / Liability

B10.3Changes in net worth due to nominalholding gains(+) / losses(-)

n.a. n.a. n.a. n.a. n.a. 0 0

IV.1 Opening barance sheetAN　Non-financial assets 29,521 18,838 10,683AF　Financial assets / Liability 17,787 14,479 12,104 5,412 5,683 9,067B.90　Net worth 32,829 25,531 7,298

IV.2　Changes in balance sheetAN　Non-financial assets 1,772 181 1,591AF　Financial assets / Liability 871 1,007 173 △ 16 699 1,023B10　Changes in net worth, total, due to: 1,636 370 1,266B10.1　Saving and Capital transfers n.a.

B10.2Changes in net worth due to other changesin volume of assets

n.a.

B10.3Changes in net worth due to nominalholding gains(+) / losses(-) n.a.

IV.1 　Closing balance sheetAN　Non-financial assets 31,293 19,020 12,273AF　Financial assets / Liability 18,658 15,486 12,277 5,395 6,381 10,090B.90　Net worth 34,465 25,901 8,564

Part B : Other variables

A. Paid employee n.a. 1,346,551 40,5561.Number 32,4492.ＦＴＥ 34,6283.Compensation of employees 0

B. Volunteer 29,7291.Number 8,4552.ＦＴＥ 59,1253.Compensation of employees（imputed value） 93,754

C. Total compensation of employees

Voluntary Assoc.

Non market NPI(Excl.NPIs serving

businesses likemedical corp.)

Variables

Total NPI School Corp. Medical Corp. (References:NPISHs)

NPISH Non financial corp. NPISH NPISH NPISH

Private NPO(excl.Schools)

Incorporated NPO

D.8　Adjustment to the chage in net equity of households in pension funds

Non market NPI Market NPI Non market NPI Non market NPI Non market NPI Non market NPI Non market NPI


26

Table 3-3: NPI by Field : NPI of SNA standard, NPI incl. Non-Market Output of Market NPI

〔2003〕[unit: billion yen, %]

Tota

l NPI

1: C

ultu

re a

ndre

crea

tion

2: E

duca

tion

and

rese

arch

3: H

ealth

4: S

ocia

lse

rvic

es

5: E

nviro

nmen

t

6: D

evel

opm

ent

and

hous

ing

7: L

aw,

advo

cacy

and

polit

ics

8: P

hila

nthr

opic

inte

rmed

iarie

san

d vo

lunt

aris

mpr

omot

ion

9: In

tern

atio

nal

10: R

elig

ion

11: B

usin

ess

and

prof

essio

nal

asso

ciat

ions

,un

ions

12: N

otel

sew

here

clas

sifie

d

P1　　 Output 36,301.0 222.5 5,463.9 18,481.4 6,002.1 227.6 151.8 164.0 133.7 73.6 1,737.5 2,308.3 1,334.4P2 Intermediate consumption 15,458.9 150.1 1,529.1 7,224.6 2,422.3 176.1 140.4 162.0 93.5 70.0 986.7 1,589.4 914.7B.1.g　Value added-gross 20,842.1 72.4 3,934.8 11,256.9 3,579.8 51.5 11.4 2.0 40.2 3.6 750.8 719.0 419.7K.1 Consumption of fixed capital 1,730.1 6.0 586.7 713.7 271.8 1.1 0.0 0.0 0.4 0.0 102.2 37.3 10.9B.1n 　Value added-net 19,112.0 66.4 3,348.1 10,543.2 3,308.0 50.4 11.3 1.9 39.8 3.6 648.7 681.7 408.8D.1 　 Conpensation of employees 17,286.0 64.1 3,295.2 8,875.7 3,292.4 49.1 10.6 1.7 38.2 2.7 611.7 648.4 396.3D.29　 Taxes on production-other 577.4 2.4 52.9 418.8 15.6 1.4 0.8 0.2 1.6 0.9 37.0 33.3 12.5D.39　 Subsidies on production-other (55.2) 0.0 0.0 (55.2) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0B.2　　 Net operating surplus 1,303.9 0.0 0.0 1,303.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Percentage of total

Tota

l NPI

1: C

ultu

re a

ndre

crea

tion

2: E

duca

tion

and

rese

arch

3: H

ealth

4: S

ocia

lse

rvic

es

5: E

nviro

nmen

t

6: D

evel

opm

ent

and

hous

ing

7: L

aw,

advo

cacy

and

polit

ics

8: P

hila

nthr

opic

inte

rmed

iarie

san

d vo

lunt

aris

mpr

omot

ion

9: In

tern

atio

nal

10: R

elig

ion

11: B

usin

ess

and

prof

essi

onal

asso

ciat

ions

,un

ions

12: N

otel

sew

here

clas

sifie

d

P1　　 Output 100.0 0.6 15.1 50.9 16.5 0.6 0.4 0.5 0.4 0.2 4.8 6.4 3.7P2 Intermediate consumption 100.0 1.0 9.9 46.7 15.7 1.1 0.9 1.0 0.6 0.5 6.4 10.3 5.9B.1.g　Value added-gross 100.0 0.3 18.9 54.0 17.2 0.2 0.1 0.0 0.2 0.0 3.6 3.4 2.0K.1 Consumption of fixed capital 100.0 0.3 33.9 41.3 15.7 0.1 0.0 0.0 0.0 0.0 5.9 2.2 0.6B.1n 　Value added-net 100.0 0.3 17.5 55.2 17.3 0.3 0.1 0.0 0.2 0.0 3.4 3.6 2.1D.1 　 Conpensation of employees 100.0 0.4 19.1 51.3 19.0 0.3 0.1 0.0 0.2 0.0 3.5 3.8 2.3D.29　 Taxes on production-other 100.0 0.4 9.2 72.5 2.7 0.2 0.1 0.0 0.3 0.2 6.4 5.8 2.2D.39　 Subsidies on production-other 100.0 0.0 0.0 100.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0B.2　　 Net operating surplus 100.0 0.0 0.0 100.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0


27

Table 3-4: Time-Series Shift for the Table of Accounts for Japan�s Total NPI (10 billion yen)

Use /Assets

Resource/Liability

Use /Assets

Resource/Liability

Use /Assets

Resource/Liability

Use /Assets

Resource/Liability

I. Production accountP1　　Output 36,301 28,825 23,039 17,530

P.11　Market Output（reference：revenue） (27,447) 22,232 18,451 6,743of which:Third-party payments n.a. n.a. n.a. n.a.P.12　Output produced for own final use n.a. n.a. n.a. n.a.P.13　Other non-market output

P2　　Intermediate consumption 15,459 11,399 10,061 7,787B.1.g　Value added-gross 20,842 17,426 12,978 9,743K.1 　　Consumption of fixed capital 1,730 1,250 896 693B.1n 　Value added-net 19,112 16,177 12,083 9,050

II.　Generation of income accountB.1.n 　Value added-net 19,112 16,177 12,083 9,050D.1 　　Compensation of employees 17,286 14,708 11,007 8,106

D.11　Wages and salaries 10,980 9,102 6,390 4,558D.12　Employers' social contributions 1,037 850 633 427

D.29　Taxes on production-other 577 473 336 244D.39　Subsidies on prpduction-other △ 55 △ 43 △ 32 △ 26B.2　　Operation surplus-net 1,304 1,038 771 726

II. 1.2 Allocation of primary income accountB.2　　Operating surplus-net 1,304 1,038 771 726D.4 Property income 1,040 1,003 237 632 557 1,754 611 2,578D.41　 Interest 788 750 215 567 534 1,686 584 2,188D.42　 Distributed income of corporations 36 36 0 56 0 46 0 360D.45　 Rent 216 216 22 9 22 22 27 30B.5　　Balance of primary incomes-net 1,619 1,585 1,434 0 1,968 0 2,693 0

II. 2 Secondary distribution of income accountB.5　　Balance of primary incomes-net 1,619 1,434 1,968 2,693D.5　 Cuurent taxes on income,wealth,etc 43 37 32 85D.7　 Other current transfers 15,088 13,695 17,555 18,870

Private philanthropyGovernment grant and transferSubsidies and transfer from abroadOther

B.6　　Disposable income-net 1,076,789 957,174 635,425 547,608

II .3 Redistribution of income in kind accountB.6 　　Disposable income-net 13,067 9,863 9,205 7,793

D.63 Social transfers in kind 8,854 6,593 4,588 3,839B.7 　　Adjusted disposable income-net 4,213 3,270 4,617 3,954

II. 4.1 Use of disposable income accountB.6 　　Disposable income-net 13,067 9,863 9,205 7,793P.3　　　Final consumption expenditure 8,854 6,593 4,588 3,839B.8 　　Saving-net 4,213 3,270 4,617 3,954

II .4.2 Use of adjusted disposable income accountB.7n 　Adjusted disposable income-net 4,213 3,270 4,617 3,954P.4　　　Actual final consumption

D.8 Adjustment to the chage in net equity ofhouseholds in pension funds

B.8 　　Saving-net 4,213 3,270 4,617 3,954

III .1 Capital AccountB.8 　　Saving-net 0 4,213 0 3,270 0 4,617 0 3,954P.5　　　Gross capital formation 2,433 1,714 1,581 1,571

P.51 Gross fixed capital formation 2,429 1,710 1,582 1,580P.52 Changes in inventories 3 4 △ 2 △ 9P.53 Acquisitions less disposals of valuables

0 0 0 0

K.1 　　Consumption of fixed capital △ 1,726 △ 1,250 △ 896 △ 693

K.2 Acquisitions less disposals of non producednon financial assets 205 △ 9 196 205

D.9 　Capital transfers,receivable n.a. n.a. n.a. n.a.Private PhilanthropyGovernment grants and transfersSubsidies and transfer from abroadOther

D.9 　Capital transfers,payable n.a. n.a. n.a. n.a.Private PhilanthropyGovernment grants and transfersSubsidies and transfer from abroadOther

B.9 　　Net lending(+) / net borrowing(-) 3,297 1,444 796 171

B.1.1 Changes in net worth due to savingand capital transfers

4,213 1,751 1,405 736

III .2　Financial accountB.9　Surplus(+) / deficit(-)F　Net acquisition of financial assetsF　Net incurrence of liabilities

III .3.1　Other changes in volume of assets accountK.3-10,k.12　Other changes in volume of assetsAN　Non-financial assetsAF　Financial assets / Liability

B10.2 Changes in net worth due to other changesin volume of assets

III .3.2　Revaluation accountK.11　Nominal holding gains(+)/losses(-)AN　Non-financial assetsAF　 Financial assets / Liability

B10.3 Changes in net worth due to nominalholding gains(+) / losses(-)

IV .1 Opening barance sheetAN　Non-financial assets 29,521,022 25,832,563 17,616,999 10,806,784AF　Financial assets / Liability 17,786,961 14,478,788 15,883,716 13,561,217 11,097,988 12,007,919 6,004,966 3,732,919B.90　Net worth 32,829,195 28,155,061 16,707,069 10,752,027

IV .2　Changes in balance sheetAN　Non-financial assets 1,772,140 30,207 634,939 663,189AF　Financial assets / Liability 871,092 1,007,078 6,645 △ 448,576 570,217 △ 1,593,102 414,736 62,037B10　Changes in net worth, total, due to: 1,636,154 485,428 2,798,259 917,857B10.1　Saving and Capital transfers

B10.2 Changes in net worth due to other changesin volume of assets

B10.3 Changes in net worth due to nominalholding gains(+) / losses(-)

IV .1 Closing balance sheetAN　Non-financial assets 31,293,163 25,862,769 18,251,939 11,469,973AF　Financial assets／Liability 18,658,053 15,485,867 15,890,361 13,112,641 11,668,205 10,414,816 6,419,701 3,794,956B.90　Net worth 34,465,349 28,640,489 19,505,327 11,669,884

SNA bases, including non market output of market NPIs

2003 2000 1995 1900


28

16,830 22,300

27,82935,052

18,870

17,55513,695

15,344

363

237557

611

0

10,000

20,000

30,000

40,000

50,000

60,000

1990 1995 2000 2003

Billion

Yen

Property Income Payments

Contributions, Subsidies, Other transfers (payments) Operating Expenses

13,691 18,451 22,232

27,447

24,053

24,82422,161

26,835 2,578 1,754

632

678

0

10,000

20,000

30,000

40,000

50,000

60,000

1990 1995 2000 2003

Billion

Yen

from property income from contributions, subsidies, donations

from sale of services

Figure 3-5: Expenditure & Revenue Structure of NPI: Graph of Time-Series Comparison

1) Expenditure 2) Revenue


29

Table 3-6: Expenditure & Revenue Structure of NPI

(Million yen) (％) (Million yen) (％) (Million yen)(％) (Million yen) (％)(Total expenditure) 50,759,542 100.0 41,761,205 100.0 40,411,626 100.0 36,310,431 100.0Current expenses 35,052,320 69.1 27,829,130 66.6 22,299,867 55.2 16,829,707 46.3　Intermediate consumption 15,458,866 30.5 11,398,705 27.3 10,060,611 24.9 7,786,996 21.4 Compensation of employees 17,285,952 34.1 14,707,620 35.2 11,007,191 27.2 8,105,618 22.3　Consumption of fixed capital 1,730,103 3.4 1,249,770 3.0 895,664 2.2 692,801 1.9　Other taxes on production 577,399 1.1 473,035 1.1 336,401 0.8 244,292 0.7 Gift, subsidy, other transfer (payments) 15,344,061 30.2 13,695,182 32.8 17,555,046 43.4 18,869,739 52.0Property income payments 363,161 0.7 236,893 0.6 556,713 1.4 610,985 1.7Other expenditure 0 0.0 0 0.0 0 0.0 0 0.0Reference : consumption 24,313,025 47.9 17,991,512 43.1 14,648,836 36.2 11,625,981 32.0 Intermediate consumption 15,458,866 30.5 11,398,705 27.3 10,060,611 24.9 7,786,996 21.4 Final consumption 8,854,159 17.4 6,592,807 15.8 4,588,225 11.4 3,838,985 10.6

(Total income) 54,959,871 100.0 45,025,878 100.0 45,028,762 100.0 40,322,366 100.0From sales of services 27,446,811 49.9 22,232,202 49.4 18,450,873 41.0 13,690,941 34.0 To government n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. To private n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. To abroad n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.From gift, subsidy, and donation 26,834,738 48.8 22,161,449 49.2 24,823,958 55.1 24,053,464 59.7　From government 2,226,508 4.1 1,064,969 2.4 747,125 1.7 602,714 1.5　From private philanthropy 24,608,231 44.8 21,096,481 46.9 24,076,833 53.5 23,450,751 58.2　From abroad n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.From property income 678,321 1.2 632,226 1.4 1,753,931 3.9 2,577,961 6.4From other resources 0 0.0 0 0.0 0 0.0 0

19902003 2000 1995

Table 3-7: Table of Accounts for All NPI by Category: Times Series Comparison [billion yen, %]

Total (1)Culture andrecreation

(2)Educationand research

(3)Health (4)Socialservices

(5)Environment (6)Development and housing

(7)Law,advocacy andpolitics

(8)Philanthropicintermediaries andvoluntarismpromotion

(9)International

(10)Religion (11)Business andprofessionalassociations,unions

(12)Notelsewhereclassified

Output2003 36,301.0 222.5 5,463.9 18,481.4 6,002.1 227.6 151.8 164.0 133.7 73.6 1,737.5 2,308.3 1,334.42000 28,825.0 113.0 5,171.8 13,714.0 5,041.9 55.2 0.0 0.0 119.3 0.0 1,413.2 2,124.2 1,072.41995 23,039.1 104.8 3,489.4 10,438.4 3,525.9 40.2 0.0 0.0 192.3 0.0 1,740.1 2,366.1 1,141.81990 17,529.9 141.1 2,721.5 7,021.5 3,061.4 26.0 0.0 0.0 237.7 0.0 1,299.5 2,155.3 866.0

Gross Valueadded

2003 20,842.1 72.4 3,934.8 11,256.9 3,579.8 51.5 11.4 2.0 40.2 3.6 750.8 719.0 419.72000 17,426.3 43.5 3,817.3 8,626.1 3,099.0 21.5 0.0 0.0 49.7 0.0 688.0 693.7 387.51995 12,978.5 48.9 2,657.1 6,103.1 2,010.1 16.6 0.0 0.0 71.3 0.0 828.5 867.9 374.91990 9,742.9 41.3 2,099.9 4,287.1 1,555.0 10.8 0.0 0.0 89.7 0.0 602.2 740.2 316.6

Compensationof employee

2003 17,286.0 64.1 3,295.2 8,875.7 3,292.4 49.1 10.6 1.7 38.2 2.7 611.7 648.4 396.32000 14,707.6 40.8 3,241.0 6,790.5 2,941.8 19.3 0.0 0.0 46.6 0.0 629.3 640.9 357.31995 11,007.2 46.0 2,289.7 4,798.3 1,975.7 12.6 0.0 0.0 64.5 0.0 718.5 748.6 353.41990 8,105.6 36.9 1,858.0 3,171.2 1,519.4 7.9 0.0 0.0 76.0 0.0 506.8 629.5 300.0

Total (1)Culture andrecreation

(2)Educationand research

(3)Health (4)Socialservices

(5)Environment (6)Development and housing

(7)Law,advocacy andpolitics

(8)Philanthropicintermediaries andvoluntarismpromotion

(9)International

(10)Religion (11)Business andprofessionalassociations,unions

(12)Notelsewhereclassified

Output2003 100.0 0.6 15.1 50.9 16.5 0.6 0.4 0.5 0.4 0.2 4.8 6.4 3.72000 100.0 0.4 17.9 47.6 17.5 0.2 0.0 0.0 0.4 0.0 4.9 7.4 3.71995 100.0 0.5 15.1 45.3 15.3 0.2 0.0 0.0 0.8 0.0 7.6 10.3 5.01990 100.0 0.8 15.5 40.1 17.5 0.1 0.0 0.0 1.4 0.0 7.4 12.3 4.9

Gross Valueadded

2003 100.0 0.3 18.9 54.0 17.2 0.2 0.1 0.0 0.2 0.0 3.6 3.4 2.02000 100.0 0.2 21.9 49.5 17.8 0.1 0.0 0.0 0.3 0.0 3.9 4.0 2.21995 100.0 0.4 20.5 47.0 15.5 0.1 0.0 0.0 0.5 0.0 6.4 6.7 2.91990 100.0 0.4 21.6 44.0 16.0 0.1 0.0 0.0 0.9 0.0 6.2 7.6 3.2

Compensationof employee

2003 100.0 0.4 19.1 51.3 19.0 0.3 0.1 0.0 0.2 0.0 3.5 3.8 2.32000 100.0 0.3 22.0 46.2 20.0 0.1 0.0 0.0 0.3 0.0 4.3 4.4 2.41995 100.0 0.4 20.8 43.6 17.9 0.1 0.0 0.0 0.6 0.0 6.5 6.8 3.21990 100.0 0.5 22.9 39.1 18.7 0.1 0.0 0.0 0.9 0.0 6.3 7.8 3.7


30

Figure 3-8: Shift of Gross Value Added by Type of Organization

Table 3-9: Rate of Contribution against Fluctuation of Gross Value Added by Type of Org.

1990-1995 1995-2000 2000-2003Total NPI 33.21 34.27 19.6

School Corp. 5.67 8.89 0.61

Medical Corp. 18.45 19.38 14.7

Survey on Private NonprofitO

9.09 6 3.43

Specified nonprofit corp. 0 0 0.2

Unincorporated NonprofitO

0 0 0.66

2,092 2,644 3,797 3,903

4,245 6,043

8,558 11,119

3,407

4,292

5,071

5,669

116

0

5,000

10,000

15,000

20,000

25,000

1990 1995 2000 2003

Billion

yen

Unincorporated Nonprofit Orgs Specified nonprofit corp.

Survey on private Nonprofit Orgs

Medical corp.

School Corp.

35


31

Figure 3-10: Levels of Gross Value Added by Category

(Note): �Other� includes the categories of 1 (Culture & Recreation), 5 (Environment), 6 (Development & Housing), 7 (Legal, Advocacy, Political), 8 (Philanthropic Intermediary, Promotion of Volunteering), 9 (International) and 12 (Other).

Table 3-11: Rate of Contribution against Fluctuation of Gross Value Added by Category

1990-1995 1990-1995 1990-1995Total of all Categories 33.2 34.3 19.61: Culture/ Recreation 0.1 0 0.22: Edu./ Research 5.7 8.9 0.73. Health Care 18.6 19.4 15.14. Social Services 4.7 8.4 2.85. Envirmt. 0.1 0 0.26 : Devlpmt/Housing 0 0 0.17: Legal, Advocacy, Political 0 0 08: Philanthropic Intermediary, Volunteer promotion

-0.2 -0.2 -0.1

9:Interntl 0 0 010:Religion 2.3 -1.1 0.411:Prof.Orgs, Trade Unions 1.3 -1.3 0.1

12: Other 0.6 0.1 0.2

(Note): Figures in ( ) indicate negative contribution rates.

2,100 2,657

3,817 3,935

4,287 6,103

8,626 11,257

1,555

2,010

3,099

3,580

751

688

829

602 740

868

694

719

458

512

502

601

0.0

5,000.0

10,000.0

15,000.0

20,000.0

25,000.0

1990 1995 2000 2003

Billion yen

Other 11:Professional orgs., Trade Unions 10: Religion 4:Social Services 3: Health Care 2: Education & Research


32

Table 3-12: Monetary Value of Volunteer Labor by ICNPO Category

Total Survey on NPIs IncorporatedNPI

SchoolCorp.

Health

(Million yen) (Million yen)(1)Culture and recreation 212,043 n.a. 4,811(2)Education and research 334,156 n.a. 11,185 n.a.(3)Health 93,788 n.a. 8,192 n.a.(4)Social services 479,225 n.a. 6,190(5)Environment 213,347 4,371(6)Development and housing 254,060 10,867(7)Law, advocacy and politics 114,259 5,017(8)Philanthropic intermediaries and voluntarism promotion

n.a. n.a. 4,669

(9)International 310 17,127(10)Religion 106,807 n.a. n.a.(11)Business and professional associations, unions

n.a. n.a. 7

(12)Not elsewhere classified n.a. n.a. 0Total 1,807,994 n.a. 72,435

(Source): With regard to the monetary value of volunteer labor by INCPI category, the method of calculation is derived from that which was used in Yamauchi, Matunaga, and Matsuoka�s �Statistical Grasp of Giving and Volunteering through Nonprofit Satellite Accounts,� ESRI Discussion Paper Series No. 126.

Table 3-13: Volunteer Participation by ICNPO Category (Reference)

Total Survey on NPIs Incorporated NPI School Corp. Health(1,000 people) (people)

(1)Culture and recreation 1,852 2,604(2)Education and research 3,002 3,749(3)Health 2,834 3,580(4)Social services 8,088 2,629(5)Environment 4,382 2,483(6)Development and 11,275 6,539(7)Law, advocacy and 1,395 2,425(8)Philanthropicintermediaries and voluntarismpromotion

n.a. 1,745

(9)International 4 3,975(10)Religion 1,304(11)Business andprofessional associations, unions

n.a.

(12)Not elsewhere classified n.a. n.a.

Total 34,136 n.a. 29,729(Note): The total number of volunteers by ICNPO category was adjusted for consistency with Statistics Bureau�s Basic Survey on Social Living. The number of volunteers in incorporated nonprofit organizations is the sum of unpaid full-time and unpaid part-time staff.


33

Table3-14: Scale of NPI including Volunteer Labor and Non-Market Output of Market NPI

[2003] NPI of SNAstandard, NPIincluding non marketoutput of market

Value ofvolunteering

NPI includingvolunteering

Total 20,842 1,808 22,650(1)Culture and recreation 72 212 284(2)Education and research 3,935 334 4,269(3)Health 11,257 94 11,351(4)Social services 3,580 479 4,059(5)Environment 52 213 265(6)Development and 11 254 265(7)Law, advocacy and 2 114 116(8)Philanthropicintermediaries and 40 - 40

(9)International 4 0 4(10)Religion 751 107 858(11)Business andprofessional associations, 719 - 719

(12)Not elsewhere 420 - 420

Table 3-15: Monetary Value of Private Philanthropy by ICNPO by Category

Total Survey on NPIs IncorporatedNPO

School Corp. Health

(Million (Million yen) (Million yen)(1)Culture and 146,650 n.a. 1,183(2)Education andresearch

163,434 n.a. 3,585 127,660

(3)Health 53,614 n.a. 9,930 n.a.(4)Social services 72,896 n.a. 1,560(5)Environment 70,974 3,645(6)Development andhousing

60,443 1,954

(7)Law, advocacy andpolitics

19,860 4,751

(8)Philanthropicintermediaries andvoluntarism promotion

19,235 n.a. 350

(9)International 17,741 2,483(10)Religion 74,924 n.a. n.a.(11)Business andprofessionalassociations, unions

n.a. n.a. n.a.

(12)Not elsewhereclassified

69,712 n.a.

Total 769,482 n.a. 29,441 (Source): The data on monetary value of private philanthropy by ICNPI category for 2003 was updated using the method employed in Yamauchi, Matunaga, and Matsuoka�s �Statistical Grasp of Giving and Volunteering through Nonprofit Satellite Accounts,� ESRI Discussion Paper Series No. 126.


34

Table 3-16: Comparison o f Private Philanthropy and Funds Received from Current Transfers

Private Philanthropy Receipt of current transfers

(Million yen) (Million yen)(1)Culture and recreation 146,650 102,299(2)Education and research 163,434 1,278,898(3)Health 53,614 32,413(4)Social services 72,896 20,307,953(5)Environment 70,974 1,591(6)Development and 60,443 836(7)Law, advocacy andpolitics 19,860 3,530

(8)Philanthropicintermediaries andvoluntarism promotion

19,235 62,903

(9)International 17,741 561(10)Religion 74,924 538,445(11)Business andprofessional associations,unions

n.a. 1,450,354

(12)Not elsewhere 69,712 854,784Total 769,482 24,634,567

Table 4-1: Availability of Data for Table of Accounts

SchoolCorp.

MedicalCorp.

Survey on PrivateNonprofit Orgs

Specified nonprofitcorp.

UnincorporatedNonprofit Orgs.

Production Account 1 1 1 1 1Generation of IncomeAccount

1 1 1 1 1

Allocation of PrimaryIncome Account

1 1 1 1 1

Allocation of Secondaryof Income Account　Current Taxes - 1 - - - Donations 1 0 * 1 1　Subsidies 1 1 * 1 1Capital Account

Gross Fixed Capital Formation

1 1 1 0 0

Financial Account 0 0 0 0 0Balance Sheet 1 1 0 0 0 # of workers

Paid * 1 1 1 1 Unpaid Volunteers 0 0 * 1 0

"0" shows that data are not available."1" shows that data are available.

"*" shows that data are imperfectlyavailabe.


35

Table 4-2: Comparison of NPI of All Medical Corporations and of Special/Specified Medical

Corporations (2003) (billion yen, %)

All NPI 20,727 -100 9,698 -100

1: Culture/ Recreation 63 -0.3 63 -0.7

2: Education/ Research 3,930 -19 3,930 -40.5

3: Health 11,233 -54.2 205 -2.1

4: Social Services 3,539 -17.1 3,539 -36.5

5: Environment 28 -0.1 28 -0.3

6: Development/ Housing 3 0 3 0

7: Law, Advocacy, Politics 1 0 1 08: Philanthropic Intermediaries, 40 -0.2 40 -0.4

9: International 1 0 1 0

10: Religion 751 -3.6 751 -7.711: Business & Professional Assoc., Unions 719 -3.5 719 -7.4

12: Other 420 -2 420 -4.3

Medical Corp. Special/Specified Medical Corp.


36

Table 4-3: Determination of Market or Non-Market NPI in Accordance with ESA Standard

(2003) School Corp. Medical

Corp.Survey on PrivateNonprofit Orgs

Specified nonprofitcorp.

UnincorporatedNonprofit Orgs.

1. Culture/ Recreation

- - Non-Market NPI Non-Market NPI Non-Market NPI

2. Education/ Research

Market NPI - Non-Market NPI Market NPI Non-Market NPI

3. Health - Market NPI Market NPI Non-Market NPI Non-Market NPI

4. Social Services - - Non-Market NPI Non-Market NPI Non-Market NPI

5. Environment - - Non-Market NPI Market NPI Non-Market NPI

6. Development/ Housing

- - - Non-Market NPI Non-Market NPI

7. Law, Advocacy, Politics

- - - Market NPI Non-Market NPI

8. Philanthropic Intermediaries

- - Non-Market NPI Market NPI Non-Market NPI

9. International - - - Non-Market NPI Non-Market NPI

10. Religion - - Market NPI - -

11. Business & Professional Associations, Unions

- - Non-Market NPI - -

12.Other Non-Market NPI - -

std/cstat/wpna(2006)13 working party on national...

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