Religious corporation - shuukyouhojin

This refers to a religious organization that has acquired legal personality under the Religious Corporations Act (Act No. 126 of 1951). It is a type of public interest corporation. Under current law, whether or not a religious organization becomes a corporation is entirely optional, and even non-corporate organizations can freely carry out religious activities. The significance of a religious organization acquiring legal personality is that it acquires the ability to own property in the name of the organization, maintain and operate it, and engage in litigation and other legal acts, and is unrelated to the freedom of religious activity. Religious corporations are subject to certain tax exemptions as stipulated by tax law.

Religious organizations that can become religious corporations are those whose main purpose is to spread religious doctrine, perform ceremonies, and educate believers. There are two types of religious organizations that can become religious corporations: (1) shrines, temples, churches, monasteries, and other similar organizations with facilities for worship, and (2) sects, denominations, religious organizations, churches, religious orders, dioceses, and other similar organizations that include the organizations listed in the previous paragraph (Article 2 of the Religious Corporations Act). Religious corporations are established by creating rules that meet the requirements set forth in the law, receiving certification from the competent authority, and registering their establishment. The competent authority is the prefectural governor or the Minister of Education, Culture, Sports, Science and Technology (Article 5 of the same Act). However, since the Constitution of Japan guarantees freedom of religion (Article 20) and therefore stipulates the principle of separation of religion and state, if the application for certification is legitimate, the competent authority cannot refuse it at its discretion (Article 14 of the Religious Corporations Act), and does not have the authority to supervise, control, interfere, or mediate in religious matters (Article 85 of the same Act).

However, after Aum Shinrikyo (which changed its name to Aleph in 2000, Aleph in 2003, and Aleph in 2008) committed a series of crimes, including the Tokyo subway sarin gas attack, the Religious Corporations Act was amended in 1995, making religious corporations obligated to submit the necessary documents to the competent authorities (Article 25 of the Act), while giving the competent authorities certain rights to question (investigative powers) religious corporations (Article 79-2 of the Act), strengthening the character of religious corporations as being under the control of the competent authorities. However, these revised provisions were inconsistent with the certification system of the Act, which denies the discretionary power of the competent authorities, and suspicions that they violate the constitutional principle of separation of religion and state could not be dispelled, so many problems remained, such as a considerable number of religious corporations refusing to submit documents and showing resistance.

[Washing]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

宗教法人法（昭和26年法律第126号）によって法人格を取得した宗教団体をいう。公益法人の一種。現行法においては、宗教団体が法人になるか否かはまったく任意であって、非法人であっても自由に宗教活動を行うことができる。宗教団体が法人格を取得することの意義は、団体の名により財産を所有し、維持運用し、訴訟その他の法律行為を行う能力を獲得することであって、宗教上の活動の自由とは無関係である。宗教法人は、税法の定めるところにより、一定の非課税規定の適用を受ける。

　宗教法人になることができる宗教団体は、宗教の教義を広め、儀式行事を行い、および信者を教化育成することを主たる目的とする団体で、(1)礼拝の施設を備える神社、寺院、教会、修道院その他これらに類する団体、(2)前号に掲げる団体を包括する教派、宗派、教団、教会、修道会、司教区その他これらに類する団体、の2種類とされている（宗教法人法2条）。宗教法人は、法の定める要件を備えた規則を作成し、所轄庁の認証を受け、設立登記を行うことによって設立される。所轄庁とは都道府県知事または文部科学大臣である（同法5条）が、日本国憲法が信教の自由（20条）を保障し、そのために政教分離の原則を定めていることを受けて、認証申請が適法であれば所轄庁の裁量でこれを不認証とすることはできない（宗教法人法14条）し、宗教上の事項について監督、統制、干渉、調停をする権限もない（同法85条）。

　ところが、オウム真理教（2000年アレフ、2003年アーレフ、2008年Aleph(アレフ)に改称）が地下鉄サリン事件など、一連の犯罪行為を行ったことを契機に、1995年（平成7）宗教法人法が一部改正され、宗教法人は備え付け書類を所轄庁に提出することを義務づけられ（同法25条）、一方、所轄庁には宗教法人に対する一定の質問権（調査権）が与えられる（同法79条の2）など、宗教法人は所轄庁の管理下に置かれるものという色彩が強められた。しかし、これらの改正規定は、所轄庁の裁量権限を否定している同法の認証主義と整合性を欠くことになり、また憲法の政教分離原則に違反する疑いも払拭(ふっしょく)できないので、かなりの数の宗教法人が書類提出を拒否して抵抗の姿勢をみせるなど、多くの問題を残すことになった。

［洗　建］

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