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Chapter 2. Towards the Enrichment and Spread of Culture
�8 Administration of Religious Corporations
3. Guidance Concerning the Operation and Management of Religious Corporations


There has been a recent tendency for those outside of the' religious world to make use of religious corporation status in order to take advantage of tax incentives. To alleviate this state of affairs, as of March 31, 1988, the Agency for Cultural Affairs sent an administrative circular to prefectural governors, requesting that the relevant offices concerned should properly deal with the administrative procedures regarding the establishment of religious corporations, alterations of their regulations and other related matters. Recently, the mass media has carried frequent stories of internal strife, tax evasion, vast money-making schemes, problems arising from disposition of property and so on, taking place within presently existing religious corporations. Religious corporations, however, are expected to, in recognition of their responsibility to society, exercise independent self-control and to conduct themselves properly in the area of administrative management. It is required that they have a clear and sufficient recognition of the alms of the religious corporation system, as has been previously explained above.

To this end, the Agency for Cultural Affairs, under joint sponsorship with the Japan Religious League or with the prefectures, holds various study meetings and publishes and distributes different guides about administrative management for the benefit of persons concerned with religious corporations. It is thus endeavoring to awaken and reinforce a sense of responsibility on the part of religious corporations, and to elevate the level of their work with regard to clerical activities and management.


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