Chapter 1: General　Provisions Chapter 5: Meetings
Chapter 2: Objectives　and Undertakings Chapter 6: Assets and Accounting
Chapter 3: Membership Chapter 7: Amending of the Articles and Dissolutions
Chapter 4: Office and Employees Chapter 8: Supplemental Rules
Chapter 6 Assets and Accounting
(Compositions of assets)
Articles 30

The assets of the Association shall be as follows:
(1) Properties listed on the inventory of properties at the time of incorporation.
(2) Admission fees and membership dues
(3) Income arising from properties
(4) Income attendant on the undertakings
(5) Donation of money and goods
(6) Other income
 (Classification)
Articles 31

The assets of the Association shall be classified into 2 categories: basic properties and working properties.
2 Basic properties shall consist of the following:
(1) Properties listed under the basic properties in the inventory of properties at the time of incorporation.
(2) Properties donated with the designation that they should be basic properties of the Association.
(3) Properties which the Board of Directors has resolved to include in the basic properties.
3 Working properties shall be assets other than the basic properties.
(Management of assets)
Articles 32 The properties of the Association shall be managed by the Chairman of the Board, and the cash included in the basic properties shall be kept in custody of the Chairman of the Board in some reliable manner such as time deposit, in accordance with the resolution of the Board of Directors.
(Restriction on disposition of basic property)
Articles 33 Basic property shall not be transferred, exchanged, put up as mortgage, or transferred to working property. However, if there is an unavoidable reason in the conduct of the Association's undertakings, only a part of the basic property may be disposed of in the manner mentioned above, upon the resolutions of the Board of Directors and the General Meeting and upon obtaining the approval of the Minister of Education.
(Payment of expenses)
Articles 34 Expenses for the conduct of the undertakings of the Association shall be paid from the working property.
(Business plan and receipt and expenditure budget)
Articles 35 The business plan and receipt and expenditure budget shall be prepared by the Chairman of the Board and submitted to the Minister of Education prior to the start of each fiscal year after obtaining the resolutions of the Board of Directors and the General Meeting. The same shall also apply in case of any changes to be made in the business plan and the receipt and expenditure budget.
(Settlement of accounts)
Articles 36 The statement of settlement of accounts of the Association shall be prepared by the Chairman of the Board and submitted to the Minister of Education and Science within 3 months after the close of each fiscal year, together with the inventory of properties, balance sheet, business report, statement of reasons for increase or decrease of property, report on changes in membership, and the auditors' opinion, after obtaining the approvals of the Board of Directors and the General Meeting.
(Long-term borrowings)
Articles 37 When the Association intends to borrow money, except for short - term borrowings that can be repaid out of the income of the current fiscal year, it shall obtain the resolution of the Board of Directors and the approval of the Minister of Education and　Science.
(Assumption of obligation)
Articles 38 When the Association intends to assume such new obligations or make such waiver as shall be of importance, it shall obtain the resolutions of the Board of Directors and the General Meeting, except as provided in the income and expenditure budget.
(Fiscal year)
Articles 39 The fiscal year of the Association shall start from April I of every year and end on March 31 of the following year.