The law of NPO is the fundamental law to guide the development of voluntary service in Japan. After several major revisions，Japan’s NPO business has developed rapidly by relaxing PST standards and improving tax preferential arrangements. After the March 11 East Japan earthquake，driven by the post disaster reconstruction movement，the development of voluntary service ushered in a wave of climax. However，after 2010，Japan’s NPO related systems have not been greatly revised，and basically follow the “new public” policy framework of the Democratic Party. This framework not only ensures the financial sustainability of NPO，but also causes the problem that the survival of small and medium-sized NPO legal persons fully depends on government finance. With the long-term epidemic and uncertain prospects for Japan’s economic recovery，the problems faced by small and medium-sized NPOs are difficult to be fundamentally solved.