Abstract
In this paper, we examine whether transforming into social enterprise(SE)is progressing or not, forcusing on international cooperation NPOs in Japan that have maintained sustainability. In summarizing the discussion so far, we conceptually define transforming into SE of NPO and present a framework for understanding it. As a result, Japanese international cooperation NPOs have not progressed to SE, their profit margins on business revenues are extremely low, and their sociality is guaranteed, indicating that traditional financing plays a large role.
