Based on the 2026 public offering guidelines for fund distribution organizations (regular category), this guide covers eligibility, the composition of grant funds, the self-funding ratio, what the review looks at, and the support program for first-time applicants. All figures are drawn from the guidelines.
TL;DR
- Grant funds are divided into at least 85% for grants to implementing organizations and no more than 15% for administrative expenses
- Implementing organizations are expected to secure at least 20% of project costs from their own or private funds
- First-time applicants can join a support program with workshops and individual feedback sessions
Introduction
What this article is based on, and where it sits
This article is based on the public offering guidelines for the 2026 fiscal year fund distribution organizations (grants), regular category, first round, published by JANPIA. All figures and requirements are drawn from the guidelines.
The dormant deposits utilization system channels deposits with no transactions for ten years or more toward social issues that government finds difficult to address. The overall structure is covered in our guide to the dormant deposits system（このサイトの記事）. This article is the applied companion, dealing with what applicants actually need to check.
How the Money Flows
The three-tier structure and how applicants reach it
Dormant deposit funds reach the field through three tiers.
- Designated utilization organization (JANPIA). Runs the system and selects fund distribution organizations through public offering
- Fund distribution organizations. Receive grants from JANPIA, select implementing organizations through their own public offering, distribute funds and supervise
- Implementing organizations. Carry out the work on the ground
An NPO cannot apply to JANPIA directly. The route for an implementing organization is to apply to a public offering run by a fund distribution organization. Tracking which fund distribution organizations are offering funding, and on what themes, is therefore the starting point of preparation.
In 2023 a further category was added to the second tier: activity support organizations. These distribute no funds and provide only non-financial support in the form of people and information. The stated areas of support are project implementation (case formation, network building), organizational management (governance, fund management), public relations and fundraising, and social impact evaluation (evaluation support, logic model development).
Becoming a Fund Distribution Organization
Eligibility requirements and excluded organizations
From here on, these are the requirements for applying as a fund distribution organization. Readers aiming to be an implementing organization should read this as background on how the organizations they will apply to are selected, and under what constraints they distribute funds. The condition that applies directly to implementing organizations appears in the next section, under own and private funds.
The 2026 regular category guidelines define eligibility with a small set of requirements. The core is being able to provide grants and non-financial support to implementing organizations, and having the governance and compliance structures specified by JANPIA so that operations can be carried out fairly and appropriately.
There is no restriction by type of legal entity. The Cabinet Office Q&A states that "not only non-profit organizations (general incorporated associations, foundations, specified non-profit corporations, social welfare corporations, educational corporations, etc.) but also for-profit organizations (stock companies, etc.) can be selected as fund distribution organizations and implementing organizations."
The following are not eligible.
| Category | Content |
|---|---|
| Purpose | Organizations whose main purpose is to spread religious teachings, conduct ceremonies and educate believers; to promote, support or oppose political principles; or to recommend, support or oppose specific candidates for public office or political parties |
| Antisocial forces | Organized crime groups, organizations under their control, and antisocial organizations pursuing economic gain through violence, intimidation or fraudulent methods |
| Past measures | Organizations whose selection as a designated utilization, fund distribution, activity support or implementing organization has been revoked, where fewer than three years have passed since revocation |
| Officers | Organizations with officers who received imprisonment or a fine under the Act, where fewer than three years have passed since the sentence was served |
| Independence | Organizations not independent from specific companies or bodies in terms of governance and compliance |
| Entity type | Incorporated administrative agencies and national university corporations, as they are not private bodies |
| Conflict of interest | Organizations whose officers include JANPIA officers or review committee members, or those within six months of their retirement |
No minimum is set for years since establishment or number of settled fiscal years. The document checklist notes that organizations should submit "the past three years; organizations established less than three years ago should submit only the period available," which anticipates newly established organizations.
Where two or more organizations jointly make decisions and carry out the work, a consortium application is possible.
Composition of the Grant
The four categories of project cost and their ratios
Before drafting an application, the categories of money need to be understood. The guidelines define total project cost as follows.
Total project cost = A (grant amount) + B (own and private funds) + C (PO-related expenses) + D (evaluation-related expenses)
JANPIA's grant covers A, C and D. B is secured by each organization. The subsidy rate is calculated as grant amount (A) divided by project expenses (A + B).
Breakdown of the grant amount (A)
| Category | Content | Ratio |
|---|---|---|
| Funds for grants to implementing organizations | Grants from the fund distribution organization to implementing organizations. Grants to implementing organizations for social impact evaluation are paid as "evaluation-related expenses" and are not included here | At least 85% of the grant |
| Administrative expenses | Personnel costs for officers and staff, management department costs, office rent and other general expenses. Also costs that are hard to attribute specifically to the project but that impose a certain burden, and survey costs for carrying out activities | No more than 15% of the grant |
Where administrative expenses include personnel costs, that fact and the range or average of personnel cost levels must be noted and disclosed. Shared costs that cannot be attributed to the application project alone are apportioned across projects, with the basis of calculation made clear.
Own and private funds (B)
This is the condition that applies directly to implementing organizations. As a principle, at least 20% of total project costs over the grant period must be secured from own funds or private funds.
Where financial circumstances or urgency apply, organizations may request a reduction of their own contribution with a stated reason. For multi-year projects, however, the subsidy rate in the final year is capped at 80%, with continuation after the grant period in mind.
The guidelines explain the purpose of this principle as "a mechanism to avoid creating organizations dependent on dormant deposit funds." In selecting fund distribution organizations, the review considers financial base (self-funding ratio through donations, other fundraising), project base (project scale including non-dormant-deposit work, grant-making experience), organizational base (staff numbers, governance and compliance structures) and the approach to supporting implementing organizations.
A separate document, the guide to cost estimation, sets out how to calculate the grant amount. Use it when preparing the budget.
An application must address one, several, or a combination of the following eight fields.
(1) Support for children and young people
- Support for children facing issues within the household, such as economic hardship
- Support for the development of children and young people facing difficulties in daily life and growth
- Capability development support for young people who will address social issues
(2) Support for people facing difficulties in daily or social life
- Support for people who find it difficult to work
- Support for resolving isolation, loneliness and social discrimination
- Support for women's economic independence
(3) Support for regions facing declining vitality or other socially difficult circumstances
- Support for creating local employment and revitalizing regions
- Support for building communities where people can live safely and securely
Proposals outside these eight are possible where the issue is expected to have substantial impact and is considered a priority.
Nine basic principles also govern the use of these funds: return to citizens, mutual aid, sustainability, transparency and accountability, fairness, diversity, innovation, maximization of outcomes, and private-sector initiative. These come from the Basic Policy on the Use of Funds Related to Dormant Deposit Grants (Prime Ministerial Decision, 30 March 2018), and consistency with them underlies the review.
What the Review Looks At
The four evaluation stages, method and schedule
Application results
Results for 2026 have not yet been published, so the most recent completed round is shown. In the first round of the 2024 fiscal year regular category, 14 of 70 applications were selected. Numbers vary by round, so rather than generalizing a ratio, check the published results for the round you intend to apply to.
The four evaluation stages
The guidelines divide evaluation into four stages according to the phase of the project. At the application stage, what matters is the design of the pre-evaluation.
| Stage | Content |
|---|---|
| Pre-evaluation | Evaluation carried out at the start of the project |
| Interim evaluation | Evaluation of progress for projects spanning multiple years |
| Post-evaluation | Evaluation at the end of the project, verifying achievement and validity |
| Follow-up evaluation | For projects where resolution takes time, evaluation of secondary results and ripple effects some time after the funds have been used |
Pre, interim and post evaluations are based on self-evaluation by the organization. Only the follow-up evaluation is conducted by JANPIA, which selects target projects after the project period and carries it out jointly with the fund distribution organization.
Evaluation plans use a logic model or Theory of Change（このサイトの記事）. Our logic model guide（このサイトの記事） covers how to build one, and designing outcome indicators（このサイトの記事） covers the indicators. JANPIA also publishes its own document on social impact evaluation in dormant deposit projects.
Method and schedule
Applications are submitted by uploading documents to the public offering reception system. No additions or corrections are possible after submission. The documents include confirmation and consent to the information disclosure agreement.
The 2026 regular category schedule was as follows.
| Round | Applications open | Deadline |
|---|---|---|
| First | 15 June (Mon) | 24 June (Wed), 17:00 |
| Second | 21 October (Wed) | 30 October (Fri), 17:00 |
Briefing sessions and individual consultations are also held.
Support for First-Time Applicants
The application support programme
For 2026 an application support programme was provided. It is open to organizations planning to apply to the 2026 regular category that have not previously been selected as a fund distribution organization (regular category) or activity support organization. Organizations selected only under the emergency category are included.
The programme consists of online workshops covering how to structure a social issue and how to build a grant programme, followed by document submission and a feedback session (one session, up to 45 minutes). All organizations that apply receive both the workshop and the feedback.
For the first round of 2026, applications ran from 10 to 14 April, workshops were held on 17 and 23 April (identical content, attend either), documents were due on 11 May, and feedback sessions ran from 18 to 22 May. Applications closed two months before the public offering deadline of 24 June.
There is also a path for the second round. The guidelines state that "organizations applying to the second round rather than the first round of the 2026 regular category should respond only with their intention to apply; separate guidance for the second round will be provided." Even after the first round programme has closed, it is worth enquiring if you are aiming at the second round.
Obligations After Selection
Asset restrictions and the treatment of real estate
Restrictions on acquired assets
Assets acquired, or increased in utility, through the project must be managed with the care of a good manager during the grant period and for five years after project completion (for buildings, for the useful life of depreciable assets as defined in the Corporation Tax Act).
Using, transferring, exchanging, lending or pledging such assets for purposes other than the project set out in the plan requires JANPIA's prior written consent. Where money or other benefit is obtained through such disposal, JANPIA may demand the return of all or part of it.
Assets are managed with a fixed asset ledger and other necessary records. An internal or external audit of the annual settlement documents covering the project is also required.
Treatment of real estate
For projects involving land or buildings, the following points should be checked first.
- Purchasing land is outside the scope of the grant. Only leasing is eligible
- Leasing is also the principle for buildings. Purchase or new construction is treated as an exception recognized "only where it is indispensable to achieving the purpose of the project and there is no alternative means"
- Even where the exception is recognized, JANPIA arranges an appraisal by a real estate appraiser and grants up to 80% of the appraised value
- Organizations planning a project involving the purchase or construction of a building should consult JANPIA before applying
Making facility development the centrepiece of a funding plan tends to run into these conditions. Where a facility is needed, building the funding around leasing or the use of existing premises fits the design of the system better.
Conclusion
What to settle first
Reading the guidelines shows what the system asks of applicants. Allocating at least 85% to implementing organizations is a design that limits what the distributing side keeps. The 20% self-funding principle is described in the guidelines themselves as "a mechanism to avoid creating organizations dependent on dormant deposit funds." The five-year asset obligation follows from the public character of the money.
Two things to settle first: which of the eight fields the project addresses, and how to secure 20% of project costs. The evaluation plan is built on top of those. For a first application, joining the support programme is the practical first step. Applications for the first round close two months before the deadline, but separate guidance is available for the second round.
If you get stuck preparing an application
ISVD supports fundraising for non-profit organizations, from researching grant schemes to building application plans, logic models and budgets. The first consultation is free.
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How to build a grant application, not limited to dormant deposits. Covers project plans, budgets and evaluation.
References
Public Offering Guidelines for Fund Distribution Organizations (Grants), Regular Category, First Round, FY2026 — Japan Network for Public Interest Activities (JANPIA) (2026)
About the Dormant Deposits Utilization System — Cabinet Office (2025)
Q&A on the Use of Dormant Deposits — Cabinet Office (2024)
Public Offering Results — Japan Network for Public Interest Activities (JANPIA) (2026)
