特定非営利活動法人(NPO法人)会計の現状について : 計算書類の実態調査より

公益法人をはじめ学校法人,社会福祉法人等の非営利法人には各々独自の会計基準が制定されているが,特定非営利活動法人(NPO法人)には,実務上の指針として経済企画庁(現内閣府)から「特定非営利活動法人の会計の手引き」(「会計の手引き」)が示されているだけで,独自の会計基準はまだ制定されていない。しかし,この「会計の手引き」は各都道府県のマニュアルともなっており,NPO法人が作成する計算書類は概ねこの「会計の手引き」に準拠している。しかし,特定非営利活動促進法(NPO法)上の計算書類体系では,収支計算書と貸借対照表とが直接結びついていないため,この両者を繋ぐ計算書類が別途必要になる。「会計の手引き」で推奨しているモデル記載例は,収支計算書に公益法人会計におけるストック式の正味財産増減計算書を正味財産増減の部として繋げるものであり,これはかつて旧公益法人会計基準においてとかく批判の多かった様式である。独自の会計基準が制定されていない現状では,実務上何らかの目安は必要であるが,こうしたモデル記載例が逆に実務上の混乱を招いている。本稿では,収支計算書の「当期収支差額」と貸借対照表の「当期正味財産増加額(減少額)」との調整にかかわる問題を中心にNPO会計の現状を調査した。The original accounting stndards of specified nonprofit corporations (NPO) are not enacted yet in our country. However, there are some which are used as a practical indicator, and it is "guidance of accounting" of specified nonprofit corporations of the Economic Planning Agency (Cabinet Office). Specified nonprofit corporations shall submit the following financial statements to the competent authority on law : 1) minrentory of assets, 2) a balance sheet, and 3) a statement of revenues and expenditures. In this paper, it surveyed about the above statements submitted to Hyogo prefecture

Transforming growth factor α protects against Fas-mediated liver apoptosis in mice

AbstractThe Fas/Fas ligand interaction plays a crucial role in various liver diseases, and administration of agonistic anti-Fas antibody to mice causes massive hepatic apoptosis and fulminant hepatic failure. Several growth factors have recently been found to function in preventing apoptosis. In this study, we demonstrated that overexpression of transforming growth factor α (TGFα) has a dramatic protective effect on Fas-mediated hepatic apoptosis at the biochemical and histological levels. Moreover, 85.7% (six out of seven) of TGFα transgenic mice survived the lethal liver damage, whereas all wild-type mice died. Expression of Bcl-xL, an anti-apoptotic protein, was greatly increased in the transgenic mice. Taken together, our findings suggest that TGFα protects against Fas-mediated liver apoptosis in vivo and up-regulation of Bcl-xL may participate in protective effect of TGFα

新公益法人会計基準(『2004年基準』)における今後の検討課題について(<特集>スポーツマネジメント)

公益法人を取り巻く社会的及び経済的環境が著しく変化したことから,公益法人会計基準が約20年ぶりに改正されることになった。今回,会計基準の改正にあって,公益法人会計基準検討会から『公益法人会計基準の見直しに関する論点の整理(『中間報告』)』が公表され,新基準の方向性が示されたが,新基準はその方向性からやや後退した内容となっている。本稿では,この『中間報告』から後退した項目を中心に,新基準の今後の課題について取り上げた。New accounting standards for public interest corporations were decided in October 2004 (and applied from April 1st in 2006). Although an "Enumeration of arguments concerning a review of accounting standards for public interest corporations (Interim Report)" was published in December 2001 before these accounting standards were decided, all items which were proposed with this report weren\u27t reflected in these accounting stndards. In this paper, I would like to examine these accounting standards

特定非営利活動法人(NPO法人)の計算書類の現状について : 収支計算書と貸借対照表の関連性について

1998年12月の特定非営利活動促進法(NPO法)の施行以来,特定非営利活動法人(NPO法人)は右肩上がりに増加し,2003年10月末現在,約14,000団体が法人格を取得している。NPO法上,NPO法人には計算書類の開示が義務づけられているが,NPO法人には独自の会計基準が制定されていないため,NPO法人の多くは,内閣府から実務上の指針として示されている『特定非営利活動法人の会計の手引き』(『会計の手引き』)や各都道府県が作成しているマニュアル(兵庫県の場合,『特定非営利活動法人の設立・運営の手引き』)に従って計算書類を開示している。しかし,『会計の手引き』等は収支計算書にストック式の正味財産増減計算書を「正味財産増減の部」としてつなげているため,収支計算書を技術的に複雑にするとともに,収支計算書の性格を複合的にしているなど,きわめて問題の多い計算書類の体系となっている。本稿では,こうした複雑な計算書類の体系からもたらされる実務上の混乱についてその実態を調査した。The financial statements of NPOs consist of the inventory, the balance sheet, and the statement of revenues and expenditures. When the closing is finished, the above financial statements are submitted to Cabinet Office or each all prefectures. However, since the original accounting atandards of NPOs are not enacted yet, many problems have occurred related to it. In this paper, I would like to examine the financial statements submitted to Hyogo prefecture

Overexpression of hepatocyte growth factor/scatter factor promotes vascularization and granulation tissue formation in vivo

AbstractThe effect of hepatocyte growth factor/scatter factor (HGF/SF) during wound healing in the skin was investigated, using HGF/SF-overexpressing transgenic mouse model. Histological analysis of HGF/SF transgenic mouse excisional wound sites revealed increased granulation tissue with marked vascularization. Northern blot analysis demonstrated that, relative to control, vascular endothelial growth factor (VEGF) expression in transgenic skin was significantly higher at baseline and was robustly up-regulated during wound healing. Elevated levels of VEGF protein were detected immunohistochemically, predominantly in endothelial cells and fibroblasts within the granulation tissue of HGF/SF transgenic skin. Serum levels of VEGF were also elevated in HGF/SF transgenic mice. Thus, results from our study suggest that HGF/SF has a significant effect on vascularization and granulation tissue formation during wound healing in vivo, involving with induction of VEGF

Management of Hepatocellular Carcinoma in Japan : JSH Consensus Statements and Recommendations 2021 Update

The Clinical Practice Manual for Hepatocellular Carcinoma was published based on evidence confirmed by the Evidence-based Clinical Practice Guidelines for Hepatocellular Carcinoma along with consensus opinion among a Japan Society of Hepatology (JSH) expert panel on hepatocellular carcinoma (HCC). Since the JSH Clinical Practice Guidelines are based on original articles with extremely high levels of evidence, expert opinions on HCC management in clinical practice or consensus on newly developed treatments are not included. However, the practice manual incorporates the literature based on clinical data, expert opinion, and real-world clinical practice currently conducted in Japan to facilitate its use by clinicians. Alongside each revision of the JSH Guidelines, we issued an update to the manual, with the first edition of the manual published in 2007, the second edition in 2010, the third edition in 2015, and the fourth edition in 2020, which includes the 2017 edition of the JSH Guideline. This article is an excerpt from the fourth edition of the HCC Clinical Practice Manual focusing on pathology, diagnosis, and treatment of HCC. It is designed as a practical manual different from the latest version of the JSH Clinical Practice Guidelines. This practice manual was written by an expert panel from the JSH, with emphasis on the consensus statements and recommendations for the management of HCC proposed by the JSH expert panel. In this article, we included newly developed clinical practices that are relatively common among Japanese experts in this field, although all of their statements are not associated with a high level of evidence, but these practices are likely to be incorporated into guidelines in the future. To write this article, coauthors from different institutions drafted the content and then critically reviewed each other’s work. The revised content was then critically reviewed by the Board of Directors and the Planning and Public Relations Committee of JSH before publication to confirm the consensus statements and recommendations. The consensus statements and recommendations presented in this report represent measures actually being conducted at the highest-level HCC treatment centers in Japan. We hope this article provides insight into the actual situation of HCC practice in Japan, thereby affecting the global practice pattern in the management of HCC

Subtype-specific gout susceptibility loci and enrichment of selection pressure on ABCG2 and ALDH2 identified by subtype genome-wide meta-analyses of clinically defined gout patients

Objectives Genome-wide meta-analyses of clinically defined gout were performed to identify subtype-specific susceptibility loci. Evaluation using selection pressure analysis with these loci was also conducted to investigate genetic risks characteristic of the Japanese population over the last 2000–3000 years. Methods Two genome-wide association studies (GWASs) of 3053 clinically defined gout cases and 4554 controls from Japanese males were performed using the Japonica Array and Illumina Array platforms. About 7.2 million single-nucleotide polymorphisms were meta-analysed after imputation. Patients were then divided into four clinical subtypes (the renal underexcretion type, renal overload type, combined type and normal type), and meta-analyses were conducted in the same manner. Selection pressure analyses using singleton density score were also performed on each subtype. Results In addition to the eight loci we reported previously, two novel loci, PIBF1 and ACSM2B, were identified at a genome-wide significance level (p<5.0×10–8) from a GWAS meta-analysis of all gout patients, and other two novel intergenic loci, CD2-PTGFRN and SLC28A3-NTRK2, from normal type gout patients. Subtype-dependent patterns of Manhattan plots were observed with subtype GWASs of gout patients, indicating that these subtype-specific loci suggest differences in pathophysiology along patients’ gout subtypes. Selection pressure analysis revealed significant enrichment of selection pressure on ABCG2 in addition to ALDH2 loci for all subtypes except for normal type gout. Conclusions Our findings on subtype GWAS meta-analyses and selection pressure analysis of gout will assist elucidation of the subtype-dependent molecular targets and evolutionary involvement among genotype, phenotype and subtype-specific tailor-made medicine/prevention of gout and hyperuricaemia

Management of Hepatocellular Carcinoma in Japan: JSH Consensus Statements and Recommendations 2021 Update

The Clinical Practice Manual for Hepatocellular Carcinoma was published based on evidence confirmed by the Evidence-based Clinical Practice Guidelines for Hepatocellular Carcinoma along with consensus opinion among a Japan Society of Hepatology (JSH) expert panel on hepatocellular carcinoma (HCC). Since the JSH Clinical Practice Guidelines are based on original articles with extremely high levels of evidence, expert opinions on HCC management in clinical practice or consensus on newly developed treatments are not included. However, the practice manual incorporates the literature based on clinical data, expert opinion, and real-world clinical practice currently conducted in Japan to facilitate its use by clinicians. Alongside each revision of the JSH Guidelines, we issued an update to the manual, with the first edition of the manual published in 2007, the second edition in 2010, the third edition in 2015, and the fourth edition in 2020, which includes the 2017 edition of the JSH Guideline. This article is an excerpt from the fourth edition of the HCC Clinical Practice Manual focusing on pathology, diagnosis, and treatment of HCC. It is designed as a practical manual different from the latest version of the JSH Clinical Practice Guidelines. This practice manual was written by an expert panel from the JSH, with emphasis on the consensus statements and recommendations for the management of HCC proposed by the JSH expert panel. In this article, we included newly developed clinical practices that are relatively common among Japanese experts in this field, although all of their statements are not associated with a high level of evidence, but these practices are likely to be incorporated into guidelines in the future. To write this article, coauthors from different institutions drafted the content and then critically reviewed each other’s work. The revised content was then critically reviewed by the Board of Directors and the Planning and Public Relations Committee of JSH before publication to confirm the consensus statements and recommendations. The consensus statements and recommendations presented in this report represent measures actually being conducted at the highest-level HCC treatment centers in Japan. We hope this article provides insight into the actual situation of HCC practice in Japan, thereby affecting the global practice pattern in the management of HCC