- 
                  General corporation established- Studying content of business
- Structuring corporate design
- Preparing articles of association
- Choosing officers and others
- Formulating various rules
- Formulating business plans etc.
 
- 
                  Application under Article 40 of the Act on Special Measures Concerning Taxation※Application also may take place after attaining nonprofit certification - Satisfaction of requirements for tax exemption
- Preparing application forms
- Prior consultation with tax authorities etc.
 
- 
                  Attaining nonprofit certification- Satisfying requirements for certification
- Amending articles of association
- Preparing application forms
- Prior consultation with regulators etc.
 
