In recent years, the development for nonprofit organization in Taiwan has drawn great attention. As related study on domestic nonprofit organization takes domestic cases as indigenous study in addition to its introduction of theories from US, a lack of introduction or related discussion from other countries with respect to Taiwan's nonprofit organization under development might probably affect the ability to absorb experience from each country as well as lower the chance to participate in international activities. In view of this situation, this text aims to understand content and structure of the legal norms, analyze its significance and the effects arising out of Japan's nonprofit organization system the potential predicament, by taking Japan's accomplishment of statutory amendment for the nonprofit organization as example in the light of Japan's rising background for the nonprofit organization to be similar to that of Taiwan, as well as carry out the reflection and review via the inspiration from Japanese experience. According to the findings, factors listed below are worthy of our reference and would benefit us by referring Japan's experience and the status quo of operation for nonprofit organization in Taiwan: (1) Builds the developmental environment for nonprofit organization actively via legislation; (2) Firmly establish the partnership of cooperation between the government and nonprofit organization; (3) Public relations and financial transparency; and (4) Design of induction for taxation preference.