I hereby promulgate the Religious Juridical Persons Law. Signed:HIROHITO, Seal of the Emperor This third day of the fourth month of the twenty-sixth year of Showa (April 3, 1951) Prime Minister YOSHIDA Shigeru Law No.126 Religious Juridical Persons Law Contents Chapter I General Provisions (Articles 1-11) Chapter II Establishment (Articles 12-17) Chapter III Administration (Articles 18-25) Chapter IV Alteration of Regulations (Articles 26-31) Chapter V Merger (Articles 32-42) Chapter VI Dissolution (Articles 43-51) Chapter VII Registration Section 1 Registration of Religious Juridical Persons (Articles 52-65) Section 2 Registration of Buildings for Worship and Sites (Articles 66-70) Chapter VIII Religious Juridical Persons Council (Articles 71-77) Chapter IX Additional Provisions (Articles 78-87) Chapter X Penal Provisions (Articles 88·89) Supplementary Provisions CHAPTER I General Provisions

(Purpose of this Law) Article 1. This Law aims at giving legal capacity to religious organizations in order to facilitate their owing establishments for worship and other properties, maintaining and operating them, and also carrying on business affairs and enterprises for the achievement of their purposes. 2 Freedom of faith guaranteed in the Constitution must be respected in all phases of government. Therefore, no provision in this Law shall be construed as restricting any individual, group, or organization from disseminating teachings, observing ceremonies and functions, and conducting other religious acts on the basis of said guaranteed freedom.

(Definition of Religious Organization) Article 2. In this Law "religious organizations" means those organizations mentioned below whose primary purposes consist in the dissemination of religious teachings, the conduct of ceremonies and functions, and in the education and nurture of believers: (1) Shrines (jinja), temples (ji-in), churches (kyokai), and monasteries (shudo-in) having establishments for worship and other similar organizations; (2) Denominations (kyoha), sects (shuha), associations (kyodan), churches (kyokai), orders (shudo-kai), and dioceses or districts (shikyoku), which comprehend organizations mentioned in the preceding paragraph, and other similar organizations.

(Definition of Precinct-Buildings (Keidai Tatemono) and Precincts (Keidai-chi)) Article 3. In this Law "precinct-buildings" mean the buildings and structures such as are mentioned in item (1) which are necessary to a religious juridical person for the purposes prescribed in the preceding Article and which are peculiar to the religious juridical person concerned;and "precincts" means the lands, such as are mentioned in items (2) to (7) inclusive, which are necessary to a religious juridical person for the purposes prescribed in the same Article and which are peculiar to the religious juridical person concerned: (1) Main sanctuary (honden), oratory (haiden), main hall (hondo), chapel (kaido), training halls for priests (sodo, soin), training halls for believers (shinja shugyo-sho), shrine office (shamusho), priest's residence (kuri), teaching profession residence (kyoshoku-sha), sectarian affairs office (shumu-cho), teaching affairs office (kyomu-in), religious association (kyodan), office (jimu-sho), and other buildings and stractures used by a religious juridical person for the purposes as prescribed in the preceding Article (including annexed buildings and structures); (2) A block of land on which stand the buildings or structures mentioned in the preceding item (including standing trees and bamboos, and other fixtures other than buildings and structures;hereinafter the same in this Article); (3) Land used as an approach; (4) Land used for conducting religious ceremonies and functions (including fields for raising products to be offered to kami (shinsen-den), fields for raising products to be offered to a Buddha (butsugu-den), and fields cultivated by members of religious orders which make labor a religious discipline (shudo koboku-chi), etc.); (5) Gardens, forests and other land used for preserving dignity or scenic beauty; (6) Land closely related according to history, old records, etc.; (7) Land used for preventing disasters to the buildings, structures or land mentioned in the preceding respective items.

(Juridical Personality) Article 4. A religious organization can become a juridical person under this Law. 2 In this Law, "religious juridical person" means a religious organization which has become a juridical person under this Law.

(Competent Authority) Article 5. The competent authority for a religious juridical person is the governor of a To, Do, Fu or prefecture having jurisdiction over the place where its main office is located. 2 Regardlesss of the provisions of the preceding paragraph, the competent authority for a religious juridical person which comprehends a religious juridical person located in other prefecture, shall be the Minister of Education.

(Public Welfare Enterprises and Other Enterprises) Article 6. A religious juridical person may carry on public welfare enterprises. 2 A religious juridical person may, in so far as it does not run counter to its purposes, carry on enterprises other than public welfare enterprises. In this case, if profits have accrued, they shall be used for the religious juridical person concerned, a religious organization which comprehends the religious juridical person concerned, or for a religious juridical person or public welfare enterprises aided by the religious juridical person concerned.

(Domicile of a Religious Juridical Person) Article 7. The domicile of a religious juridical person shall be regarded as being in the place where its main office is located.

(Validity of Registration) Article 8. Pertaining to matters requiring registration under the provisions of Chapter VII Section 1, a religious juridical person cannot, excepting matters which take effect by registration, be set up therewith against other persons except after registration.

(Report concerning Registration) Article 9. When a religious juridical person has effected registration under the provisions of Chapter VII (excepting registration which is effected at the request of the competent authority), it shall without delay submit to the competent authority a report thereon, together with a copy of the register or an excerpt therefrom related to the registered matters.

(Capacity of a Religious Juridical Person) Article 10. A religious juridical person is, subject to the provisions of laws and orders and within the scope of the purposes fixed by its regulations, entitled to rights and subject to duties.

(Responsibility of a Religious Juridical Person) Article 11. A religious juridical person shall assume responsibility to compensate for damages inflicted upon other persons by its official representative and other representatives in the performance of their duties. 2 In case damages have been inflicted upon other persons through acts lying outside of the scope of the objectives of a religious juridical person, the official representative and other representatives who performed the acts and responsible officers, their substitutes, or temporary responsible officers shall jointly assume responsibility to compensate for the damages.

CHAPTER II Establishment

(Procedure for Establishment) Article 12. Persons wishing to establish a religious juridical person shall provide regulations in which the following particulars have been stated, and must receive authentication pertaining to the regulations by the competent authority: (1) Purpose; (2) Name; (3) Location of office; (4) In case there is a religious organization which comprehends the religious juridical person intended to be established, its name and the distinction as to whether or not it is a religious juridical person; (5) Particulars concerning appellations, qualifications, appointment, and dismissal of the official representative, responsible officers, substitutes, temporary official representative, and temporary responsible officers;and pertaining to the official representative, his term of office and duties and powers;pertaining to responsible officers, their numbers, term of office and duties and powers;and pertaining to substitutes, their duties and powers; (6) In case there are, besides those mentioned in the preceding item, organs for decision, consultation, inspection, etc., particulars concerning these organs; (7) In case enterprises under the provisions of Article 6 are conducted, particulars concerning their kind and administration and operation (including the method of disposal of profits, in case enterprises under the provisions of paragraph 2 of the same Article are conducted); (8) Particulars concerning establishment, administration and disposition of foundation property, treasures and other property (in case particulars concerning a case subject to application of the provisions of the proviso to Article 23 have been prescribed, including said particulars), budget, settlement of accounts, and the accounting and other financial affairs; (9) Particulars concerning alteration of regulations; (10) In case particulars have been prescribed concerning reasons for dissolution, selection of a liquidator, and reversion of residue property, said particulars; (11) Method of public notice; (12) Pertaining to matters mentioned in item (5) up to the preceding item, if particulars which put limitations upon other religious organizations or by which limitations are put upon the religious juridical person concerned by other religious organizations, said particulars; (13) In case particulars have been prescribed concerning matters related to the matters mentioned in the preceding respective items, said particulars. 2 The public notice of a religious juridical person shall be given through publication in the press or in the organ paper of the religious juridical person concerned, or in some other way appropriate for making the matter generally known to believers of the religious juridical person concerned and other interested parties. 3 Persons wishing to establish a religious juridical person shall give public notice following the method in the preceding paragraph, to the effect that they are intending to establish a religious juridical person, showing a gist of the draft regulations to believers and other interested parties at least one (1) month before applying for authentication under the provisions of Article 13.

(Application for Authentication of Regulations) Article 13. Persons wishing to receive authentication under the provisions of paragraph 1 of the preceding Article shall apply for said authentication by submitting to the competent authority a written application and two (2) copies of the regulations together with the following documents: (1) A document certifying that the organization concerned is a religious organization; (2) A document certifying that public notice under the provisions of paragraph 3 of the preceding Article was given; (3) A document certifying that the person applying for authentication has the authority to represent the organization concerned; (4) Letters of acceptance of the person expected to become the official representative and persons expected to become responsible officers constituting a majority of the fixed number.

(Authentication of Regulations) Article 14. When the competent authority has received an application for authentication under the provisions of the preceding Article, he shall, after having notified the applicant to that effect by letter mentioning the date of receipt, examine whether or not the matter involved in the application possesses the following requirements;and when he has concluded that it possesses these requirements, he shall decide to authenticate the regulations, and when he has concluded that it does not possess these requirements, or when he cannot ascertain whether or not it possesses these requirements simply from the contents of the regulations received and the accompanying documents, he shall decide that he cannot authenticate the regulations: (1) That the organization concerned is a religious organization; (2) That the regulations concerned are in conformity with the provisions of this Law and other laws and orders; (3) That the establishment procedures concerned are in conformity with the provisions of Article 12 of this Law. 2 When the competent authority wishes to decide in accordance with the provisions of the preceding paragraph that he cannot authenticate the regulations, he shall give an opportunity to the applicant concerned to state his opinions by himself or through his deputy within an appropriate period. 3 In the case of paragraph 1, when the competent authority is the Minister of Education, said competent authority shall, when he wishes to decide that he cannot authenticate the regulations under the provisions of said paragraph, consult beforehand the Religious Juridical Persons Council and hear its opinion. 4 In case the competent authority has received an application for authentication under the provisions of the preceding Article, he shall make a decision concerning authentication under the provisions of paragraph 1 within three (3) months from the date of receiving said application, and when he has decided to authenticate, he shall deliver to the applicant concerned a letter of authentication and a copy of the regulations on which is written that they have been authenticated;and when he has decided that he cannot authenticate, he shall notify the applicant concerned to that effect by letter stating the reasons. 5 The competent authority, in making a decision concerning authentication under the provisions of paragraph 1, shall not require the applicant concerned to include in the regulations matters other than the matters mentioned in the respective items of Article 12 paragraph 1.

(Time of Coming into Existence) Article 15. A religious juridical person comes into existence by effecting registration of establishment at the place where its main office is located.

(Re-examination concerning Authentication of Regulations) Article 16. Anyone who has received a notification under the provisions of Article 14 paragraph 4 that authentication is not possible, when he has objections to it, may, within two (2) months from the date of receiving the notification, request its re-examination by submitting to the competent authority a written request for re-examination together with documents stating the reasons. 2 When the competent authority has received a request for re-examination under the provisions of the preceding paragraph, he shall, after notifying the petitioner concerned to that effect by letter stating the date of the receipt, make, in accordance with the provisions of each of the following items, the decision mentioned in the respective item concerned: (1) When the re-examination request concerned has been made after expiration of the period of the preceding paragraph or when in case there are other procedural defects, though correction of such defects has been required by the competent authority within an appropriate period, such defects have still not been corrected, the decision to dismiss the request concerned; (2) When the competent authority, after thoroughly considering the matters regarding which the petitioner concerned has objected, and re-examining the matters involved following the example of the provisions of Article 14 paragraph 1, has concluded that the matters concerned possess the requirements mentioned in the respective items of said paragraph, the decision to authenticate the regulations concerned; (3) When the competent authority, after thoroughly considering the matters regarding which the petitioner concerned has objected and re-examing the matter involving following the example of the provisions of Article 14 paragraph 1 has concluded that the matters concerned does not possess the requirements mentioned in the respective items of the same paragraph, or when the competent authority cannot ascertain whether or not it possesses these requirements simply from the contents of the regulations received and accompanying documents, the decision that the regulations concerned cannot be authenticated. 3 The provisions of Article 14 paragraphs 2, 3 and 5 shall apply mutatis mutandis in case the competent authority makes decision under the provisions of the preceding paragraph. 4 In the case of paragraph 2, if the competent authority is a governor of a To, Do, Fu or prefecture the competent authority concerned, when he wishes to make a decision under the provisions of item (3) of the same paragraph, shall hear beforehand the opinion of the Religious Juridical Persons Council through the Minister of Education. 5 In a case coming under the provisions of paragraph 2 item (1) the competent authority shall make a decision under the provisions of said item, and notify the petitioner concerned thereof by letter stating his reasons within three (3) months from the date of receiving the request for re-examination. 6 The provisions of Article 14 paragraph 4 shall apply mutatis mutandis in the case of decisions under the provisions of paragraph 2 item (2) or (3). In this case, when it comes under the provisions of paragraph 4, "three (3) months" in paragraph 4 of the same Article shall read "six (6) months" . 7 When correction of defects was asked within an appropriate period in accordance with the provisions of paragraph 2 item (1), the period during which the competent authority must make a decision under the same paragraph shall be period under the provisions of the preceding two paragraphs plus the period during which correction was asked.

(Administrative Appeal concerning Authentication of Regulations) Article 17. Anyone who has received a notification under the provisions of paragraph 6 of the preceding Article that authentication is not possible, when in case he has objections to all of the reasons why authentication is not possible, the competent authority related to the matters concerned is the governors of a To, Do, Fu or prefecture, may appeal to the Minister of Education in accordance with the provisions of the Administrative Appeal Law (Law No.105 of 1890) within one (1) month from the date of receiving the notification. 2 The Minister of Education, when he has received the administrative appeal under the provisions of the preceding paragraph shall, in accordance with the provisions of the following items, make the decision mentioned in each item concerned: (1) When the administrative appeal concerned was made after expiration of the period of the preceding paragraph, or when, in case there are other procedural defects, though correction of such defects has been required within an appropriate period, such defects have still not been corrected, the decision to dismiss the administrative appeal concerned; (2) When he has deemed that the administrative appeal concerned is reasonable in regard to all of the matters to which the appelant concerned has raised objections, the decision to accept the administrative appeal concerned; (3) When he has deemed that the administrative appeal concerned is not reasonable in regard to all or part of the matters to which the petitioner concerned has raised objections, the decision to dismiss the administrative appeal concerned. 3 The provisions of Article 14 paragraph 2 shall apply mutatis mutandis in case the Minister of Education make decision under the provisions of item (3) of the preceding paragraph. 4 When the Minister of Education wishes to make decision under the provisions of paragraph 2 item (2) or (3), he shall consult beforehand the Religious Juridical Persons Council and hear its opinion. 5 When the decision under the provisions of paragraph 2 item (2) has been made, the governor of a To, Do, Fu or prefecture shall, without delay, authenticate the regulations about which the administrative appeal concerned was made, and deliver to the appelant concerned a letter of authentication and a copy of the regulations on which is written that authentication has been done.

CHAPTER III Administration

(Official Representative and Responsible Officers) Article 18. A religious juridical person shall have three or more responsible officers, one of whom shall be the official representative. 2 Unless otherwise stipulated by the regulations, the official representative shall be appointed by mutual vote among the responsible officers. 3 The official representative shall represent a religious juridical person and preside over its business. 4 Responsible officers shall decide the business of a religious juridical person in accordance with the provisions of its regulations. 5 The official representative and responsible officers shall endeavor to appropriately carry out the business affairs and enterprises of the religious juridical person concerned, and in regard to property safeguarded and administered by them, shall exercise caution not to use it for other purposes than those specified in the regulations or misuse it in the least, always conforming to laws and orders, the regulations and the rules, if any, of a religious organization comprehending the religious juridical person concerned, which have been established after consultation with the religious juridical person concerned, and fully considering religious convenants, discipline, usages and tradition in so far as they do not infringe upon these laws and orders, regulations or rules. 6 The powers of the official representative and responsible officers concerning the business of a religious juridical person shall not include any power of control or other powers of the officers concerned over religious functions.

(Decision of Business) Article 19. Unless otherwise stipulated by its regulations, the business of a religious juridical person shall be decided by a majority of the fixed number of responsible officers, each of whose vote shall be equal.

(Substitute) Article 20. When falling under any of the following items, a substitute shall be appointed in accordance with the provisions of its regulations: (1) When a successor cannot be chosen immediately in case of a vacancy of the official representative or a responsible officer on account of death or other reasons; (2) When the official representative or a responsible officer is unable to carry out his duties for more than three (3) months owing to illness or other reasons. 2 A substitute shall perform the duties of the official representative or a responsible officer in his stead in accordance with the provisions of the regulations.

(Temporary Official Representative and Temporary Responsible Officers) Article 21. An official representative has no rights of representation in matters regarding which his interests conflict with those of the religious juridical person. In this case, a temporary official representative shall be chosen in accordance with the provisions of the regulations. 2 A responsible officer has no vote in matters regarding which the responsible officer concerned has special interests. In this case unless otherwise stipulated in the regulations when the number of the responsible officers having vote has become less than a majority of the fixed number of responsible officers temporary responsible officers numbering more than the number to reach said majority shall be chosen in accordance with the provisions of the regulations. 3 A temporary official representative shall per form the duties of the official representative concerned in his stead in matters prescribed in paragraph 1, and a temporary responsible officer shall perform the duties of the responsible officer concerned in his stead in matters prescribed in the preceding paragraph in accordance with the provisions of the regulations.

(Disqualification of Officers) Article 22. Anyone who comes under any of the following items shall not become an official representative, a responsible officer, a substitute, a temporary official representative or a temporary responsible officer: (1) Minors; (2) Persons adjudged incompetent or quasincompetent; (3) Persons who have been sentenced to imprisonment or heavier penalty and whose sentence has neither been executed nor become enforceable.

(Public Notice on Disposition of Property etc.) Article 23. A religious juridical person (excluding religious juridical persons which comprehend religious organizations) which wishes to perform the acts mentioned hereunder shall besides in accordance with the provisions of its regulations, (provision of Article 19, if not specially prescribed by the regulations) give public notice thereof to believers and other interested parties showing the gist of the acts concerned at least one (1) month prior to the act concerned. However, cases in which the acts prescribed in items (3) to (5) inclusive are based on urgent necessity or are of an insignificant nature, and cases in which the act prescribed in item (5) involves a temporary period, shall be excluded: (1) To dispose of or mortgage immovable property or treasures mentioned in the inventory; (2) To borrow (excepting the temporary borrowing which will be repaid with income within the fiscal year concerned) or give surety; (3) To construct, reconstruct, extend, move, eliminate, or noticeably rearrange the principal buildings in precincts; (4) To noticeably rearrange precincts; (5) To change the use of the principal buildings in precincts or the use of precincts, or to use them for a purpose other than the purposes of a religious juridical person prescribed in Article 2.

(invalidity of Acts) Article 24. Acts perpetrated in violation of the provisions of the preceding Article in regard to immovable property which is a precinct building or precinct of a religious juridical person or the treasures mentioned in the inventory of a religious juridical person shall be null and void. However, such invalidity cannot be set up against the other party or third parties of good faith.

(Drawing up and Keeping of Inventory, etc.) Article 25. A religious juridical person shall make an inventory of properties at the time of its establishment (including establishment by merger) and within three (3) months after the close of every fiscal year. 2 The office of a religious juridical person shall always have the following documents and books: (1) Regulations and letter of authentication; (2) List of officers; (3) Inventory and, in case a balance sheet or an account of income and expenditure is made these documents; (4) Documents pertaining to the responsible officers and the proceedings of other organs prescribed by the regulations, and records of the disposal of business. (5) In case an enterprise under the provisions of Article 6 is carried on, documents concerning said enterprise.

CHAPTER IV Alteration of Regulations

(Procedure for Alteration of Regulations) Article 26. A religious juridical person intending to alter the regulations shall go through procedures for alteration in accordance with the provisions of the regulations and shall receive authentication pertaining to said alteration of regulations by the competent authority. In this case, when a religious juridical person intends to abolish the relationship with a religious organization which comprehends the religious juridical person concerned (hereinafter referred to as "comprehended relationship" ) it shall not be required, even in case there is a provision in its regulations that the religious organization comprehending it has certain powers concerning the alteration of regulations related to the abolition of such relationship to conform to the provisions of its regulations concerning such powers. 2 A religious juridical person intending to make alteration of regulations related to the establishment or abolition of a comprehended relationship shall give public notice thereof to believers and other interested parties, showing a gist of the draft of the alteration of regulations concerned, at least two (2) months before applying for authentication under the provisions of Article 27. 3 A religious juridical person intending to make alteration of regulations related to the establishment or abolition of a comprehended relationship shall, in case it intends to establish said relationship, receive the approval of the religious organization with which it intends to establish said relationship before applying for authentication under the provisions of Article 27;and in case it intends to abolish said relationship, notify the religious organization with which it intends to abolish said relationship simultaneously with public notice under the provisions of the preceding paragraph. 4 When a religious organization deems that the procedures for alteration of regulations related to the abolition of a comprehended relationship between the religious juridical person it comprehends and the religious organization concerned violates the provisions of the preceding three (3) paragraphs it may notify the competent authority of the religious juridical person it comprehends and the Minister of Education to that effect.

(Application for Authentication of Alteration of Regulations) Article 27. A religious juridical person wishing to receive authentication under the provisions of paragraph 1 of the preceding Article shall apply for authentication by submitting to the competent authority a written application for authentication and two (2) copies showing the matters intended to be altered, together with the following documents: (1) A document certifying that the procedures prescribed by the regulations pertaining to the decision for alteration of regulations have been observed; (2) In case the alteration of regulations is related to the establishment of a comprehended relationship, a document certifying that public notice under the provisions of paragraph 2 of the preceding Article was given and approval under the provisions of paragraph 3 of said Article has been received; (3) In case the alteration of regulations is related to the abolition of a comprehended relationship, a document certifying that public notice under the provisions of paragraph 2 of the preceding Article and a notification under the provisions of paragraph 3 of the same Article were given.

(Authentication of Alteration of Regulations) Article 28. When the competent authority has received an application for authentication under the provisions of the preceding Article, he shall, after notifying the religious juridical person concerned thereof by letter mentioning the date of its receipt, examine whether or not the matter involved in the application concerned possesses the requirements mentioned below, and make a decision concerning authentication of the alteration of regulations concerned following the example of the provisions of Article 14 paragraph 1: (1) That the matters intended to be altered conform to the provisions of this Law and other laws and orders; (2) That the procedures for alteration have been observed in accordance with the provisions of Article 26. 2 The provisions of Article 14 paragraphs 2 to 5 inclusive shall apply mutatis mutandis in the case of a decision concerning authentication under the provisions of the preceding paragraph. In this case, in paragraph 4 of the same Article "the regulations on which is written that they have been authenticated" shall read "the document showing the matters intended to be altered on which is written that they have been authenticated."

(Re-examination and Administrative Appeal concerning Authentication of Alteration of Regulations) Article 29. The provisions of Article 16 shall apply mutatis mutandis in a case where there are objections to the decision under the provisions of paragraph 1 of the preceding Article to the effect that authentication is not possible. In this case, "Article 14 paragraph 1" in Article 16 paragraph 2 items (2) and (3) shall read "Article 28 paragraph 1," ;and "the regulations concerned" shall read "the alteration of the regulations concerned" ;and in item (3) of the same paragraph "the regulations received" shall read "the document received showing the matters intended to be altered." 2 The provisions of Article 17 shall apply mutatis mutandis in a case where there are objections to a decision under the provisions of Article 16 paragraph 2 item (3) which apply mutatis mutandis in the preceding paragraph to the effect that authentication is not possible. In this case, in Article 17 paragraph 5, "the regulations about which the administrative petition concerned was made" shall read "the alteration of regulations about which the administrative petition concerned was made" ;and "the regulations on which is written that authentication has been done" , shall read "the document showing the matters intended to be altered on which is written that authentication has been done" .

(Time of Alteration of Regulations) Article 30. Alteration of regulations of a religious juridical person becomes effective by delivery of a letter of authentication regarding the alteration of regulations concerned.

(Exception in Cases of Alterations Involving Merger) Article 31. In case a religious juridical person which continues to exist after merger alters its regulations in connection with a merger, the alteration of the regulations shall, regardless of the provisions of this Chapter, conform to the provisions of Chapter V.

CHAPTER V Merger

(Merger) Article 32. Two or more religious juridical persons may merge and become one religious juridical person.

(Procedure for Merger) Article 33. Religious juridical persons intending to merge must, after having observed the procedures under the provisions of Articles 34 to 37 inclusive, receive authentication pertaining to the merger by the competent authority.

Article 34. Religious juridical persons intending to merge shall, besides acting in accordance with the provisions of their regulations (when there are no special provisions in the regulations, the provisions of Article 19), give public notice to believers and other interested parties thereof, showing the gist of the draft merger agreement. 2 Religious juridical persons intending to merge shall, within two (2) weeks from the day on which public notice under the provisions of the preceding paragraph was given, draw up an inventory and, in case enterprises under the provisions of Article 6 are carried on, a balance sheet related to the enterprises. 3 Religious juridical persons intending to merge shall, within the period in the preceding paragraph, give public notice to their creditors inviting them to present objections to merger, if any, within a certain period not less than two (2) months from the date of said public notice, and further notify each known creditor. 4 In case creditors have raised objections within the period under the preceding paragraph, a religious juridical person intending to merge shall repay, or give them appropriate securities or entrust appropriate property to a trust company or a bank handling trust business in order to have them receive repayment.

Article 35. In case one religious juridical person intends to continue to exist and the other religious juridical persons intend to dissolve by merger, if it necessitates alteration of regulations in connection with the merger, the religious juridical person intending to continue to exist after the merger shall go through procedures for the alteration concerned in accordance with the provisions of its regulations. 2 In case one religious juridical person is intended to be established by merger, persons chosen and appointed by each religious juridical person intending to effect a merger, shall jointly draw up regulations following the example of the provisions of Article 12 paragraphs 1 and 2. 3 The persons chosen and appointed by each religious juridical person as prescribed in the preceding paragraph shall at least two (2) months before applying for authentication under the provisions of Article 38 paragraph 1, give public notice to believers and other interested parties in the way prescribed in Article 12 paragraph 2, to the effect that they intend to establish one religious juridical person by merger, showing a gist of the draft regulations drawn up in accordance with the provisions of the preceding paragraph.

Article 36. The provisions of the latter part of paragraph 1 and paragraphs 2 to 4 inclusive of Article 26 shall apply mutatis mutandis to cases in which the religious juridical persons intending to merge intend, in connection with the merger, to establish or abolish a comprehended relationship. In this case, the words in each paragraph of the same Article mentioned in the following items shall read as the words mentioned in the respective items: (1) In the latter part of paragraph 1, "the alteration of the regulations related to the abolition of such relationship as" the alteration of the regulation related to the abolition of such relationship and other abolition of such relationship,"; (2) In paragraph 2, "Article 27" , as "Article 38 paragraph 1" and "a gist of the draft of the alteration of the regulations concerned" as "the matters concerning the establishment or abolition of a comprehended relationship." ; (3) In paragraph 3, "Article 27" as "Article 38 paragraph 1" and "the preceding paragraph," as "Article 34 paragraph 1," ; (4) In paragraph 4, "the procedures for alteration of regulations related to the abolition of a comprehended relationship" as "the procedures for merger accompanied by the abolition of a comprehended relationship" and "the preceding three (3) paragraphs" as "Articles 34 to 37 inclusive" .

Article 37. In case, in connection with merger, public notice has to be given in accordance with the provisions of Article 35 paragraph 3 or Article 26 paragraph 2 which apply mutatis mutandis in the preceding Article, such public notice may be given combined with the public notice under the provisions of Article 34 paragraph 1. In this case, when the public notice under the provisions of Article 35 paragraph 3 is given in combination with another public notice, the public notice concerned shall be given jointly by the religious juridical persons intending to merge and the persons chosen and appointed by each religious juridical person prescribed in the same paragraph.

(Application for Authentication of Merger) Article 38. A religious juridical person wishing to receive authentication under the provisions of Article 33 shall apply for authentication by submitting to the competent authority a written application for authentication and, in a case falling under the provisions of Article 35 paragraph 1, two (2) copies of a document showing the matters intended to be altered, and in a case falling under the provisions of paragraph 2 of the same Article, two (2) copies of the regulations, together with the following documents: (1) A document certifying that the procedures prescribed in the regulations pertaining to a decision for merger (when there are no special provisions in the regulations, the procedures under the provisions of Article 19) have been observed; (2) A document certifying that public notice under the provisions of Article 34 paragraph 1 was given; (3) A document certifying that the procedures under the provisions of Article 34 paragraphs 2 to 4 inclusive have been observed; (4) In a case falling under the provisions of Article 35 paragraph 1 or 2 a document certifying that the procedures under the provisions of paragraph 1 or 2 of the same Article have been observed; (5) In a case falling under the provisions of Article 35 paragraph 2 a document certifying that the organization which comes into existence after merger is a religious organization; (6) In case public notice under the provisions of Article 35 paragraph 3 or Article 26 paragraph 2 which apply mutatis mutandis in Article 36, has to be given, a document certifying that the public notice concerned was given; (7) In case establishment or abolition of a comprehended relationship is intended in connection with merger, a document certifying that approval under the provisions of Article 26 paragraph 3 which apply mutatis mutandis in Article 36 was received, or a notification under the provisions of the same paragraph was given; 2 Application for authentication under the provisions of the preceding paragraph shall be done under the joint signatures of the respective religious juridical persons intending to merge;in case the competent authorities of the religious juridical persons are different, the competent authority of the religious juridical person intending to continue to exist after merger or of the religious juridical person intended to be established by merger shall be the competent authority to which application for the authentication concerned has to be made.

(Authentication of Merger) Article 39. When the competent authority has received an application for authentication under the provisions of paragraph 1 of the preceding Article, he shall, after having notified the religious juridical person concerned thereof by letter stating the date of receipt, examine whether or not the matter related to the application concerned possesses the requirements mentioned in the following and make the decision concerning authentication of the merger concerned following the example of the provisions of Article 14 paragraph 1: (1) That procedures for the merger concerned were observed in conformity with the provisions of Articles 34 to 37 inclusive; (2) In case the merger concerned falls under the provisions of Article 35 paragraph 1 or 2, that the matters intended to be altered, or the regulations are respectively in conformity with the provisions of this Law and other laws and orders; (3) In case the merger concerned falls under the provisions of Article 35 paragraph 2, that the organization which comes into existence after the merger concerned is a religious organization. 2 The provisions of Article 14 paragraphs 2 to 5 inclusive shall apply mutatis mutandis in case of a decision concerning authentication under the provisions of the preceding paragraph. In this case, "the regulations on which is written that thay have been authenticated" in paragraph 4 of said Article shall read "in case the merger concerned falls under the provisions of Article 35 paragraph 1 or 2, a document showing the matters intended to be altered or a copy of the regulations on which is written that authentication has been done." 3 The delivery of a notification and a letter of authentication, etc., by the competent authority to a religious juridical person under the provisions of Article 14 paragraph 4, which apply mutatis mutandis in paragraph 1 or the preceding paragraph suffices when it is done to one of the religious juridical persons which applied for the authentication concerned.

(Re-examination and Administrative Appeal concerning Authentication of Merger) Article 40. The provisions of Article 16 shall apply mutatis mutandis in a case where there are objections to a decision under the provisions of paragraph 1 of the preceding Article to the effect that authentication is not possible. In this case, in Article 16 paragraph 2 items (2) and (3), "Article 14 paragraph 1" shall read "Article 39 paragraph 1" and "the regulations concerned" as "the merger concerned" ;and in item (3) of the same paragraph "the regulations received" as "the document showing the matters intended to be altered or the copy of the regulations, which is received" . 2 The provisions of Article 17 shall apply mutatis mutandis to a case in which there are objections to a decision under the provisions of Article 16 paragraph 2 item (3) which apply mutatis mutandis in the preceding paragraph. In this case, in Article 17 paragraph 5, "the regulations about which the administrative appeal concerned was made" shall read "the merger about which the administrative appeal concerned was made," and "the regulations on which is written that authentication has been done" as "in case the merger concerned falls under the provisions of Article 35 paragraph 1 or 2, a document showing the matters intended to be altered or a copy of the regulations on which is written that authentication has been done" .

(Time of Merger) Article 41. Merger of religious juridical persons becomes effective by registration under the provisions of Article 57 being effected by the religious juridical person which continues to exist after merger or a religious juridical person which is established by merger, at the place where its main office is located.

(Effect of Merger) Article 42. A religious juridical person which continues to exist after merger or a religious juridical person which has been established by merger shall succeed to the rights and obligations (including the rights and obligations possessed by the religious juridical person concerned based on permission, approval, and other dispositions of the administrative authorities concerning enterprises conducted in accordance with the provisions of Article 6 of religious juridical persons which have dissolved themselves by merger.

CHAPTER VI Dissolution

(Reasons for Dissolution) Article 43. A religious juridical person may dissolve itself at will. 2 A religious juridical person shall, besides the case in the preceding paragraph, becomes dissolved by any of the following reasons: (1) Occurrence of a cause for dissolution prescribed by the regulations; (2) Merger (excluding the religious juridical person in the merger concerned which continues to exist after merger); (3) Bankruptcy; (4) Withdrawal of authentication by the competent authority in accordance with the provisions of Article 80 paragraph 1; (5) Order for dissolution by a court of justice in accordance with the provisions of Article 81 paragraph 1; (6) In the case of a religious juridical person comprehending religious organizations, the going out of existence of the religious organizations it comprehends. 3 In case a religious juridical person has dissolved itself on account of the reason prescribed in item (3) of the preceding paragraph it shall, without delay, report thereof to the competent authority.

(Procedures for Voluntary Dissolution) Article 44. A religious juridical person intending to effect dissolution under the provisions of paragraph 1 of the preceding Article must, after having gone through the procedures under the provisions of paragraphs 2 and 3, receive authentication by the competent authority in regard to its dissolution. 2 A religious juridical person intending to effect dissolution under the provisions of paragraph 1 of the preceding Article shall, besides conforming to the provisions of its regulations (if not specially provided for by the regulations, the provisions of Article 19), give public notice to believers and other interested parties, inviting them to present opinions, if any, concerning dissolution within a certain period, not less than two (2) months of the date of the public notice. 3 In case believers and other interested parties have presented their opinions within the period in the preceding paragraph, the religious juridical person concerned shall consider the opinions thoroughly and reexamine whether or not the procedures for dissolution should be carried out.

(Application for Authentication of Voluntary Dissolution) Article 45. A religious juridical person wishing to receive authentication under the provisions of paragraph 1 of the preceding Article shall apply for authentication by submitting to the competent authority a written application for authentication together with the following documents: (1) A document certifying that the procedures prescribed by the regulations (if not specially provided for by the regulations, the procedures under the provisions of Article 19) pertaining to decision for dissolution were observed; (2) A document certifying that public notice under the provisions of paragraph 2 of the preceding Article was given.

(Authentication of Voluntary Dissolution) Article 46. When the competent authority has received an application for authentication under the provisions of the preceding Article, he shall, after having notified the religious juridical person concerned thereof by letter stating the date of its receipt, examine whether or not the procedures for dissolution related to the application concerned have been observed in accordance with. the provisions of Article 44, and make a decision concerning authentication of dissolution following the example of the provisions of Article 14 paragraph 1. 2 The provisions of Article 14 paragraphs 2 to 4 inclusive shall apply mutatis mutandis in case of a decision concerning authentication under the provisions of the preceding paragraph. In this case, "a letter of authentication and a copy of the regulations on which is written that they have been authenticated" in paragraph 4 of the same Article shall read "a letter of authentication" .

(Re-examination and Petition concerning Authentication of Voluntary Dissolution) Article 47. The provisions of Article 16 shall apply mutatis mutandis to a case in which there are objections to a decision under the provisions of paragraph 1 of the preceding Article to the effect that authentication is not possible. In this case, in Article 16 paragraph 2 items (2) and (3) "Article 14 paragraph 1" shall read "Article 46 paragraph 1" , "the requirements mentioned in the respective items of the same paragraph" as "the requirements for authentication under the provisions of the same paragraph" , and "the regulations concerned" as "the dissolution concerned" ;and in item (3) of the same paragraph, "the regulations received and their accompanying documents" shall read "the accompanying documents received" and "these requirements" as "the requirements concerned" . 2 The provisions of Article 17 shall apply mutatis mutandis to a case in which there are objections to a decision in accordance with the provisions of Article 16 paragraph 2 item (3) which apply mutatis mutandis in the preceding paragraph to the effect that authentication is not possible. In this case, "the regulations about which the administrative appeal concerned was made" in Article 17 paragraph 5 shall read "the dissolution about which the administrative appeal concerned was made" and "the letter of authentication and a copy of the regulations on which is written that authentication has been done" as the letter of authentication".

(Time of Voluntary Dissolution) Article 48. The dissolution of a religious juridical person under the provisions of Article 43 paragraph 1 shall become effective by delivery of a letter of authentication regarding the dissolution concerned.

(Liquidator) Article 49. When a religious juridical person has dissolved itself (excepting dissolutions by merger and bankruptcy), the official representative or his substitute shall become liquidator excepting a case in which there are special provisions in the regulations and a case in which a person other than the official representative or his substitute was chosen and appointed as liquidator. 2 When a religious juridical person has dissolved itself by reasons mentioned in Article 43 paragraph 2 item (4) or (5), the court shall, regardless of the provisions of the preceding paragraph, choose and appoint a liquidator on the demand of the competent authority, interested parties, or public procurator, or ex-officio. 3 The provisions of Article 22 shall apply mutatis mutandis to the liquidator of a religious juridical person. 4 Unless otherwise stipulated by the regulations, the responsible officers of a religious juridical person and their substitutes shall retire from office by dissolution of the religious juridical person. The same shall apply to the official representative of a religious juridical person or his substitute who did not become the liquidator. 5 When falling under the provisions of paragraph 2, the official representative of a religious juridical person, the responsible officers and substitutes shall, regardless of the provisions of the preceding paragraph, retire from office, by the dissolution concerned.

(Disposition of Residual Property) Article 50. The disposition of residual property of a religious juridical person which has dissolved itself shall, except in the cases of merger and bankruptcy, be effected in accordance with the provisions of its regulations. 2 In the case of the preceding paragraph, if there are no provisions in the regulations, the property may be disposed of to other religious organizations or public welfare works. 3 Any property which is not disposed of in accordance with the provisions of the preceding two paragraphs shall revert to the National Treasury.

(Application Mutatis Mutandis of Civil Code and the Law of Procedure for Non-contentious Matters) Article 51. The provisions of Articles 70, 73, 75, 76, and 78 to 82 inclusive of the Civil Code (Law No.89 of 1896) and of Article 35 paragraph 2, Article 36, Article 37-(2), Articles 136,137 and 138 of the Law of Procedure for Noncontentious Matters (Law No.14 of 1898)(Dissolution and Liquidation of Juridical Persons) shall apply mutatis mutandis to dissolution and liquidation of religious juridical persons. In this case, "director" in Article 70 of the Civil Code shall read "the official representative or his substitute" , and "the preceding Article" in Article 75 of the same Code as "Article 49 paragraph 1 of the Religious Juridical Persons Law" .

CHAPTER VII Registration

Section 1 Registration of Religious Juridical Persons

(Registration of Establishment) Article 52. Registration of the establishment of a religious juridical person shall be effected at the place where its main office is located within two (2) weeks from the date of delivery of the letter of authentication of the regulations. 2 Registration of establishment shall include the following matters: (1) Purpose (in case enterprises under the provisions of Article 6 are carried on, including the kind of said enterprises); (2) Name; (3) Office; (4) In case there is a religious organization which comprehends the religious juridical person concerned, its name and the distinction as to whether or not it is a religious juridical person; (5) In case there is foundation property, the total amount thereof; (6) Name and addresses of the official representative and responsible officers; (7) In case particulars concerning the acts mentioned in Article 23 item (1) relating to immovable property which is precinct-buildings or precincts, or to the treasures mentioned in the inventory, have been prescribed by the regulations, said particulars; (8) In case reasons for dissolution have been prescribed by the regulations, said reasons; (9) Method of public notice. 3 A religious juridical person shall register the matter mentioned in the respective items of the preceding paragraph at the place where its subordinate offices are located within two (2) weeks after registration of establishment has been effeeted.

(Registration of Establishment of New Subsidiary Offices) Article 53. When a subordinate office has been newly set up after a religious juridical person has come into existence, registration of the setting up of a subordinate office shall be effected at the place where its main office is located within two (2) weeks;and the matters mentioned in the respective items of paragraph 2 of the precoding Article shall be registered at the place where the subsidiary offices concerned is located within three (3) weeks;and the setting up of the subordinate office concerned shall also be registered at the places where other subordinate offices are located within the same period. 2 When a new subsidiary office has been set up, after a religious juridical person has come into existence, within the same jurisdiction of the registry office at the place where its main office or its subordinate office is located, it suffices to register that the subordinate office concerned has been set up.

(Registration of Change of Address of Office) Article 54. When a religious juridical person has moved its main office, registration of the change of address shall be effected at the former place of location within two (2) weeks, and registration of the matters mentioned in the respective items of Article 52 paragraph 2 shall be effected at the new place of location within three (3) weeks;and when a subordinate office has been moved, registration of its change of address shall be effected at the former place of location within three (3) weeks, and registration of the matters mentioned in the respective items of the same paragraph shall be effected at the new place of location within four (4) weeks. 2 When the main office or a subordinate office has been moved within the same jurisdiction of a registry office, it suffices to register the change of address.

(Registration of Changes) Article 55. When changes have occurred in the matters mentioned in the respective items of Article 52 paragraph 2, registration of changes shall be effected at the place where the main office is located within two (2) weeks and at the place where a subordinate office is located within three (3) weeks.

(Registration of Substitute) Article 56. When a substitute has assumed his office, he shall register his name and address at the place where the main office is located within two (2) weeks and at the places where subordinate offices are located within three (3) weeks from the date of his assumption of office. 2 The provisions of the preceding Article shall apply mutatis mutandis in a case in which changes have occurred in the registered matters in accordance with the provisions of the preceding paragraph.

(Registration of Merger) Article 57. When religious juridical persons merge, the registration of merger shall be effected within two (2) weeks at the places where their main offices are located and within three (3) weeks at the places where their subordinate offices are located from the date of receiving the delivery of a letter of authentication regarding the merger concerned;and a religious juridical person which continues to exist after merger shall effect registration of the change;a religious juridical person which dissolves itself by merger shall effect registration of dissolution;and a religious juridical person which is established by merger shall effect registration of the matters mentioned in each item of Article 52 paragraph 2.

(Registration of Dissolution) Article 58. When religious juridical persons have dissolved themselves, they shall, except in a case of merger or bankruptcy, effect registration of dissolution at the place where the main office is located within two (2) weeks, and at the place where a subordinate office is located within three (3) weeks, from the date of receiving the delivery of a letter of authentication regarding the dissolution concerned in case of dissolution under the provisions of Article 43 paragraph 1, and from the date on which the cause for the dissolution concerned occurred in case of dissolution by the reasons mentioned in the respective items of paragraph 2 of the same Article.

(Registration of Liquidator) Article 59. When a liquidator has assumed his office, he shall register his name and address at the place where the main office is located within two (2) weeks, and at the place where a subordinate office is located within three (3) weeks, from the date of his assumption of office. 2 The provisions of Article 55 shall apply mutatis mutandis in a case where changes have occurred in the matters registered in accordance with the provisions of the preceding paragraph.

(Registration of Conclusion of Liquidation) Article 60. When liquidation of a religious juridical person has been concluded, registration of the conclusion of liquidation shall be effected at the place where the main office is located within two (2) weeks, and at the place where a subordinate office is located within three (3) weeks from the date of the conclusion of liquidation.

(Competent Registration Office and Register) Article 61. Business concerning the registration of religious juridical persons shall be administered by the Legal Affairs Bureau, or the District Legal Affairs Bureau or its Branch Bureau or Branch Offices which has jurisdiction over the place where its office is located, as the competent registry office. 2 Each registration office shall keep a register of religious juridical persons.

(Applicant of Registration) Article 62. Registration under the provisions of Articles 52 to 57 inclusive shall be effected upon the application of an official representative or his substitute, and registration under the provisions of Articles 58 to 60 inclusive shall be effected upon the application of a liquidator. However, registration of dissolution in the case of dissolution on account of the reasons mentioned in Article 43 paragraph 2 item (4) or, (5) shall be effected at the request of the competent authority or the court concerned.

(Documents to be Attached to Application for Registration) Article 63. A written application for registration of establishment shall be accompanied by a duplicate of the regulations which have received authentication, certified by the competent authority, and a document certifying to the qualifications of the official representative and responsible officers. 2 A written application for registration of the establishment of a new subordinate office, of the change of address of an office or of changes in other registered matters shall be accompanied by documents certifying to the reasons for said registration. However, the same shall not apply in regard to registration of change of names or addresses of an official representative, a responsible officer, substitute or liquidator. 3 A written application for registration of dissolution shall be accompanied by a document certifying to the reasons for dissolution. 4 A written application for registration of establishment, change, or dissolution by merger shall be accompanied, besides the documents mentioned in the preceding three paragraphs, by documents certifying that the procedures under the provisions of Article 34 paragraphs 3 and 4 were observed. 5 A written application for registration of the assumption of office by a substitute shall be accompanied by a document certifying to the qualifications of the substitute. 6 A written application for registration of the assumption of office by a liquidator shall be accompanied, in case an official representative or his substitute is not the liquidator, by a document certifying to the qualifications of the liquidator. 7 A written application for registration pertaining to matters requiring authentication by the competent authority under the provisions of this Law shall be accompanied, besides the documents mentioned in the preceding respective paragraphs, by a duplicate of the letter of authentication certified by the competent authority.

(Public Notice on Registered Matters) Article 64. The registration office shall, without delay, give public notice on matters which have been registered.

(Application Mutatis Mutandis of the Law of Procedure for Non-contentious Matters) Article 65. The provisions (General Provisions concerning Commercial Registration) of Articles 139-(2),142 to 151-(6) inclusive and 154 to 157 inclusive of the Law of Procedure for Non-contentious Matters shall apply mutatis mutandis to registration under the provisions of this Chapter.

Section 2 Registration of Buildings for Worship and Sites

(Registration) Article 66. In regard to buildings and their sites owned and used for worship by a religious juridical person, such immovable property may be registered as the buildings and their sites used for worship by the religious juridical person concerned. 2 Registration under the preceding paragraph concerning sites may be effected only in case there is registration under the provisions of the same paragraph in regard to the buildings thereon.

(Application for Registration) Article 67. Registration under the provisions of paragraph 1 of the preceding Article shall be effected upon the application of the religious juridical person concerned. 2 A written application for registration shall be accompanied by a document certifying that the building or the site concerned is the building used for worship or its site.

(Matters to be Registered) Article 68. When an application under the provisions of paragraph 1 of the preceding Article has been made, the registration official shall state in a column (koku jiko-ran) in the registration form for the buildings and land concerned that the buildings are used by the religious juridical person concerned for worship and the land is the site of the buildings used for worship by the religious juridical person concerned.

(Cancellation of Registration Owing to Discontinuance of Use for Worship) Article 69. A religious juridical person shall, when the buildings registered under the provisions of the preceding Article have ceased to be used for worship, apply without delay for cancellation of the registration under the provisions of said Article. The same shall apply when the land for which registration under the provisions of the preceding Article was effected has ceased to be a site of buildings used for worship. 2 The registration official shall, in case he has effected cancellation of registration on the basis of an application under the provisions of the former part of the preceding paragraph, cancel also, if there is registration under the provisions of the preceding Article in regard to the sites of the buildings concerned, the registration thereof.

(Cancellation of Registration Owing to Transfer of Ownership) Article 70. The registration official shall, when he has effected registration of transfer of ownership in regard to buildings or land registered in accordance with the provisions of Article 68, cancel, simultaneously with this registration, the registration under the same Article related to the buildings or land concerned. 2 The provisions of paragraph 2 of the preceding Article shall apply mutatis mutandis to a case in which cancellation of registration in regard to buildings has been effected in accordance with the provisions of the preceding paragraph. 3 The provisions of the preceding two paragraphs shall not apply in a case of merger of religious juridical persons.

CHAPTER VIII Religious Juridical Persons Council

(Establishment and Affairs to be Handled) Article 71. A Religious Juridical Persons Council shall be set up in the Ministry of Education. 2 The Religious Juridical Persons Council shall, in compliance with inquiry of the Minister of Education, investigate and deliberate upon authentication concerning religious juridical persons and other matters which have been brought under its jurisdiction under the provisions of this Law, and shall make proposals to the Minister of Education concerning matters connected therewith. 3 The Religious Juridical Persons Council shall not mediate or interfere in any form with religious matters such as faith, discipline, usages, etc., in religious organizations.

(Members) Article 72. The Religious Juridical Rersons Council shall be organized by not less than 10 and not more than 15 members. 2 Members shall be appointed by the Minister of Education from among religionists and men of learning and experience in the field of religion.

(Term of Office) Article 73. The term of office of members shall be 2 years. 2 Members may be reappointed.

(Chairman) Article 74. The Religious Juridical Persons Council shall have a chairman. 2 The chairman shall be appointed by the Minister of Education from among members elected by mutual vote. 3 The chairman supervises the affairs of the Religious Juridical Persons Council.

(Compensation for Expenses of Members) Article 75. Members shall be in part-time service. 2 Members shall not receive remuneration for their duties. However, they may receive compensation for expenses necessary for carrying out their duties. 3 The amount of compensation for expenses and the method of payment thereof shall be decided by the Minister of Education after consultation with the Minister of Finance.

(Miscellaneous Affairs) Article 76. Miscellaneous affairs of the Religious Juridical Persons Council shall be handled by the Secretariate of the Ministry of Education.

(Particulars of Operation) Article 77. Excepting the matters prescribed in this Chapter, the procedure for proceedings of the Religious Juridical Persons Council and other matters necessary for its operation shall be decided by the Religious Juridical Persons Council after receiving the approval of the Minister of Education.

CHAPTER IX Additional Provisions

(Prohibition of Unfavourable Disposition, etc., in Connection with Abolition of Comprehended Relationship) Article 78. A religious organization shall not, for the purpose of preventing the abolition of a comprehended relationship between religious juridical persons it comprehends and the religious organization concerned or on the ground that this abolition has been attempted, dismiss the official representative, responsible officers and other officers of the religious juridical person concerned or other persons holding positions of other organs as prescribed by its regulations, put limitations on the powers of these persons, or give other unfavourable treatment to those persons prior to the notification under the provisions of Article 26 paragraph 3, (including a case which this applies mutatis mutandis in Article 36) or during two (2) years subsequent to said notification. 2 Acts committed in violation of the provisions of the preceding paragraph shall be null and void. 3 A religious juridical person shall not, even when it has abolished the comprehended relationship with another religious organization, be relieved of the fulfilment of liabilities the cause of which occurred prior to the abolition of said relationship, toward the religious organization concerned.

(Order for Suspension of Enterprises Other than Public Welfare Enterprises) Article 79. The competent authority may, in regard to enterprises other than public walfare enterprises conducted by a religious juridical person, when it is deemed that there are facts indicating violation of the provisions of Article 6 paragraph 2, order the religious juridical person concerned to suspend the enterprise concerned for a period of not more than one year. 2 The order for suspension of an enterprise under the provisions of the preceding paragraph shall be effected by notifying the religious juridical person concerned by letter stating the reasons and the period during which suspension of the enterprise is ordered. 3 The provisions of Article 14 paragraph 2 shall apply mutatis mutandis in the case of paragraph 1. In this case "the applicant concerned" in paragraph 2 of said Article shall read "the religious juridical person concerned." 4 In case the ordering of suspension of enterprise in accordance with the provisions of paragraph 1 is intended;the competent authority shall, when the competent authority concerned is the Minister of Education, consult beforehand the Religious Juridical Persons Council and hear its opinion, and when the competent authority concerned is the To, Do, Fu or prefectural governor shall hear beforehand the opinion of the Religious Juridical Persons Council through the Minister of Education. 5 Anyone having objections to an order for suspension of an enterprise under the provisions of paragraph 1 may petition the Minister of Education in accordance with the provisions of the Petition Law. 6 When intending to make a decision concerning a petition under the provisions of the preceding paragraph, the Minister of Education shall, except in a cace of making a decision for dismissal of the matter concerned, consult beforehand the Religious Juridical Persons Council and hear its opinion.

(Withdrawal of Authentication) Article 80. The competent authority may, in case of authentication under the provisions of Article 14 paragraph 1, or Article 39 paragraph 1, withdraw the authentication concerned when it has become clear that the matters related to the authentication concerned lacked the requirements mentioned in Article 14 paragraph 1 item (1), or Article 39 paragraph 1 item (3), provided it is within one (1) year from the day on which the letter of authentication regarding the authentication concerned was delivered. 2 Withdrawal of authentication under the provisions of the preceding paragraph shall be effected by notifying the religious juridical person concerned by letter stating the reasons. 3 Anyone who has come to know that there are reasons a religious juridical person comes under the provisions of paragraph 1 may notify the competent authority to that effect together with evidence. 4 The provisions of Article 14 paragraph 2 and paragraphs 4 to 6 inclusive of the preceding Article shall apply mutatis mutandis to the case of paragraph 1. In this case "the applicant concerned" in Article 14 paragraph 2 shall read "the religious juridical person concerned." 5 The competent authority shall, in case authentication has been withdrawn under the provisions of paragraph 1, request registration of dissolution to the registration offices at the places where the main office and subsidiary office of the religious juridical person concerned are located.

(Order of Dissolution) Article 81. The court may, when it deems that there are reasons to believe a religious juridical person comes under any of the following items, order its dissolution on the demand of the competent authority, interested parties or the public procurator, or on its own authority: (1) Perpetration of acts which clearly can be recognized as having violated laws and ordinances and have done considerable harm to public welfare; (2) Perpetration of acts which considerably deviate from the purpose of a religious organization prescribed in Article 2, or the non-performance of acts for said purpose for more than one (1) year; (3) In case the religious juridical person concerned is a religious organization mentioned in Article 2 item (1), when the facilities for worship have been lost and said facilities are not provided for more than two (2) years after the loss without unavoidable reasons; (4) Lack of the official representative and his snbstitute for more than one (1) year; (5) In case one (1) year has elapsed from the day on which the letter of authentication concerning authentication under the provisions of Article 14 paragraph 1, or Article 39 paragraph 1, was delivered, when it has become clear that the religious juridical person concerned lacks the requirements mentioned in Article 14 paragraph 1 item (1), or Article 39 paragraph 1 item (3). 2 The cases prescribed in the preceding paragraph shall be under the jurisdiction of the District Court of Justice having jurisdiction over the place where the main office of the religious juridical person concerned is located. 3 The judgment under the provisions of paragraph 1 shall be given by a decision stating the reasons. 4 When judgment is given under the provisions of paragraph 1, the court shall ask beforehand statements of the official representative of the religious juridical person concerned or his substitute or a proxy of the religious juridical person concerned, and the competent authority, the interested parties or the public procurator who demanded judgment under the provisions of said paragraph. 5 A religious juridical person or the competent authority, interested parties or the public procurator who have demanded judgment under the provisions of paragraph 1 may immediately file a protest against the judgment under the provisions of said paragraph. The protest creates the effect of suspending the execution of the judgment. 6 When judgment under the provisions of paragraph 1 has become final, the court shall request the registration offices at the places where the main office and subsidiary office of the religious juridical person it dissolved are located to register the dissolution. 7 Excepting what is prescribed in the preceding five paragraphs, procedures concerning judgment under the provisions of paragraph 1 shall conform to what is prescribed by the Law of Procedure for Non-contentious Matters.

(Offering of Opportunity to Attendants to State Opinions) Article 82. The Minister of Education and the To, Do, Fu or prefectural governor shall, in case they hear the opinions of the representative of a religious juridical persons or his proxy, or the person wishing to receive authentication under the provisions of Article 12 paragraph 1, or his proxy concerning authentication and other matters under the provisions of this Law, give an opportunity to those who have accompanied these persons as advisors, counsels, etc., in addition to the above persons to state their opinions. However, the competent authority may, when it is deemed necessary, restrict to not more than three (3) persons the number of attendants to whom an opportunity is given for stating their opinions.

(Prohibition of Attachment of Buildings, etc. Used for Worship) Article 83. The buildings and their sites owned and used by a religious juridical person for worship, which have been registered in accordance with the provisions of Chapter 7 Section 2, to the effect that they are buildings and sites used for worship shall not be attached because of monetary credits under private laws caused after said registration, except in the case of execution of the right of priority, mortgage or right of pledge related to immovable property, and in the case of bankruptcy.

(Respect for Religious Characteristics and Customs) Article 84. Organs of the state or public bodies, in establishing or amending or abolishing law and ordinances related to taxes on religious juridical persons, or in deciding, concerning imposition and collection, the scope of precinctbuildings, precincts and other property of religious juridical persons, or in conducting investigations in regard to religious juridical persons, or in case investigation, inspection or other acts based on proper competence under the provisions of laws and ordinances concerning religious juridical persons are conducted, shall pay special attention so as to respect the religious characteristics and customs of religious juridical persons and not to interfere with freedom of faith.

(Interpretative Provisions) Article 85. No provision of this Law shall be construed as giving the Minister of Education, the To, Do, Fu or prefectural governor or a court of justice competence to mediate or interfere in any form in regard to religious matters such as faith, discipline, usages, etc., in religious organizations, or to give competence to recommend, induce or interfere with appointment and dismissal or other changes of a religious organ.

Article 86. No provision of this Law shall be construed as preventing the application of the provisions of other laws and ordinances in case a religious organization has committed acts contrary to public welfare.

Article 87. No provision of this Law shall be construed as interfering with the right to bring an action before a court against disposition made by the Minister of Education or a To, Do, Fu or prefectural governor under this Law qualifying it as illegal.

CHAPTER X Penal Provisions

Article 88. When the official representative, his substitute, temporary official representative, or liquidator of a religious juridical person comes under any of the following items, he shall be punished with a non-criminal fine not exceeding \10,000: (1) When an application for authentication under the provisions of this Law (excepting the authentication under the provisions of Article 12 paragraph 1,) has been made accompanished by falsified documents; (2) When reports under the provisions of Article 9 or Article 43 paragraph 3, were neglected or untrue reports were made; (3) When, the acts mentioned in the respective items of the same Article have been perpetrated in violation of Article 23 without giving public notice under the provisions of the same Article; (4) When, in violation of the provisions of Article 25, the making or keeping of documents or books under the provisions of the same Article was neglected or untrue statements were made in the documents or books mentioned in the respective items of paragraph 2 of the same Article; (5) When the requesting of adjudication of bankruptcy under the provisions of Article 70 paragraph 2 of Civil Code, or Article 81 paragraph 1 of Civil Code, which apply mutatis mutandis in Article 51 was neglected; (6) When public notice under the provisions of Article 79 paragraph 1 of Civil Code or Article 81 paragraph 1 of Civil Code which apply mutatis mutandis in Article 51 was neglected, or dishonest public notice was given; (7) When inspection by the court under the provisions of Article 82 paragraph 2 of Civil Code which apply mutatis mutandis in Article 51 was obstructed; (8) When registration under the provisions of Chapter 7 Section 1, was neglected, or untrue registration was effected; (9) When an enterprise was carried on in violation of an order for suspension of the enterprise under the provisions of Article 79 paragraph 1.

Article 89. When a person wishing to establish a religious juridical person has submitted to the competent authority an application for authentication under the provisions of Article 12 paragraph 1, together with falsified documents, the representative of the organization related to the application concerned shall be punished with a non-criminal fine not exceeding \10,000.

Supplementary Provisions: 1 This Law shall come into force as from the day of its promulgation. 2 The Religious Corporation Ordinance (Imperial Ordinance No.719 of 1945) and the Religious Corporations Ordinance Enforcement Regulations (Justice and Education Ministries Ordinance No.1 of 1945) shall be abolished. 3 A religious juridical person under the provisions of the Religious Corporations Ordinance existing at the time when this Law is put in force may, even after the enforcement of this Law, continue to exist as a religious juridical person under the provisions of the same Ordinance. 4 The provisions of the Ordinances mentioned in paragraph 2 shall, in regard to the religious juridical person under the preceding paragraph (hereinafter referred to as "an old religious juridical person" ), continue to be effective even after the enforcement of this Law. 5 An old religious juridical person may become a religious juridical person under the provisions of this Law (hereinafter referred to as "a new religious juridical person" ) by providing regulations in accordance with the provisions in this Law concerning the establishment of a religious juridical person (including the penal provisions concerning establishment), receiving authentication from the competent authority in regard to the same regulations, and effecting registration of establishment. 6 Two or more old religious juridical persons may become one new religious juridical person by jointly providing regulations in accordance with the provisions in this Law concerning the establishment of a religious juridical person (including the penal provisions concerning establishment), receiving authentication from the competent authority in regard to the same regulations, and effecting registration of establishment. 7 The privisions of Article 34 paragraphs 2 to 4 inclusive shall apply mutatis mutandis in the case of two (2) or more old religious juridical persons wishing to become one (1) new religious juridical person in accordance with the provisions of the preceding paragraph. In this case, "public notice under the provisions of the preceding paragraph" in paragraph 2 of the same Article shall read "the decision of two (2) or more old religious iuridical persons to become one new religious iuridical person in accordance with the provisions of paragraph 6 of Supplementary Provisions" , and "enterprises under the provisions of Article 6" shall read "public welfare enterprises and other enterprises." 8 A written application for registration of establishment, in order that an old religious juridical person may become a new religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6, shall be accompanied by a duplicate of the register of the old religious juridical person except for cases where the establishments of denominations, sects and associations of old religious juridical persons are registered at the registration offices of the places where their main offices are located, and those of shrines, temples and churches are registered at the registration offices of the places where they are located. 9 A written application for registration of establishment for the purpose of two (2) or more old religious juridical persons becoming one new religious juridical person in accordance with the provisions of paragraph 6 shall be accompanied by a document certifying that the procedures under Article 34 paragraphs 3 and 4, which apply mutatis mutandis in paragraph 7 were observed. 10 When an old religious juridical person wishing to become one new religious juridical person in accordance with the provisions of paragraph 6 has applied to the competent authority for authentication of its regulations without going through the procedures under the provisions of Article 34 paragraphs 2 to 4 inclusive which apply mutatis mutandis in paragraph 7, the superintendent of the old religious juridical person concerned or his substitute shall be punished with a non-criminal fine not exceeding 10,000 yen. 11 The decision of an old religious juridical person to become a now religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6 and decisions concerning regulations related to the new religious juridical person concerned shall be made in accordance with procedures concerning alteration of regulations in the old religious juridical person concerned. 12 Among old religious juridical persons, in regard to shrines, temples or churches having no organ with power of decision concerning alteration of the regulations of an old religious juridical person concerned in such as a supporters'assembly, believers'assembly, etc., the superintendent of the old religious juridical person concerned or his substitute may, in making decisions prescribed in the preceding paragraph, when he has deemed it necessary in order to reflect the will of believers and other interested parties, regardless of the regulations of the old religious juridical person concerned, specially choose and appoint the same number of the present representatives in office and cause them to participate in the decision concerned. 13 Abolition of a comprehended relationship between an old religious juridical person and a religious organization comprehending the old religious juridical person concerned shall be possible only when abolition of the relationship concerned occurs in connection with the old religious juridical person concerned becoming a new religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6. 14 In regard to procedures in case an old religious juridical person intends to abolish a comprehended relationship in accordance with the provisions of the preceding paragraph, the provisions of the following respective items shall apply regardless of the provisions of paragraph 11: (1) It is not necessary to go through the procedure under the provisions of the latter part of Article 6 of the old Religious Corporations Ordinance; (2) Even in case there is, concerning abolition of the comprehended relationship, a provision in the regulations of the old religious juridical person concerned that a religious organization comprehending the old religious juridical person concerned has a certain jurisdiction, it is not necessary to conform to the provisions of the regulations concerning the same jurisdiction; (3) The religious organization comprehending the old religious juridical person concerned must be notified simultaneously with the public notice under the provisions of Article 12 paragraph 3, that the comprehended relationship is intended to be abolished. 15 An old religious juridical person intending to become a new religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6 shall apply for authentication under the provisions of Article 13 within one (1) year and six (6) months from the date of enforcement of this Law. 16 In regard to authentication in case an application has been made in accordance with the provisions of the preceding paragraph, "there (3) months" in Artcile 14 paragraph 4, shall read "one (1) year and six (6) months." 17 An old religious juridical person shall be dissolved, when it has failed to apply for authentication within the period mentioned in paragraph 15 or when, although application for the authentication concerned has been made, it has failed to obtain authentication, on the day of expiration of the period during which the authentication concerned may be applied for or on the day on which it has become certain that the authentication concerned cannot be obtained (in case said day is prior to the day of expiration of the period during which application for the authentication concerned may be made, the day of expiration of the period concerned), excepting those which have dissolved prior to those dates. 18 When an old religious juridical person has become a new religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6, the old religious juridical person shall dissolve, and its rights and obligations (including the rights and obligations possessed by it concerning the public welfare enterprises and other enterprises conducted by the old religious juridical person concerned on the basis of permits, approval and other dispositions given or made by the administrative authorities) shall be assumed by the new religious juridical person on the day when the registration of its establishment was effected. In this case, the provisions of the Civil Code and the Law of Procedure for Non-Contentious Matters concerning dissolution and liquidation of juridical persons shall not apply. 19 When registration of establishment has been effected for the purpose of an old religious juridical person becoming a new religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6, the registration official shall ex officio close the registration form for the old religious juridical person concerned. 20 In case an old religious juridical person has become a new religious juridical person in accordance with the provisions of paragraph 5 or paragraph 6, the matters pertaining to its own buildings or their sites prescribed in Article 15 of the old Religious Corporations Ordinance and registered in accordance with the provisions of the same Article (including matters concerning the buildings or their sites concerned which are regarded as having been registered in accordance with the provisions of the old Religious Corporation Ordinance) shall be regarded as having been registered in accordance with the provisions of Article 68 on the day when the religious juridical person concerned has become a new religious juridical person. 21 In regard to the buildings and their sites referred to in the preceding paragraph, "after said registration" in Article 83 shall read "after registration in accordance with the provisions of the old Religious Corporations Ordinance or the old Religious Organizations Law (Law No.77 of 1939)" . 22 The competent authority for denominations, sects or associations among the old religious juridical persons which have become new religious juridical persons in accordance with the provisions of paragraph 5 or paragraph 6 shall be, regardless of the provisions of Article 5 paragraph 1, the Minister of Education. 23 The Board of Education Law (Law No.170 of 1948) shall be partially amended as follows: In Article 50 item (7), "and religious juridical persons" shall be added under "juridical persons which establish private schools" . 24 The Education Ministry Establishment Law (Law No.146 of 1949) shall be partially amended as follows: In Article 7 paragraph 2, item (4) shall be made item (5), item (5) shall be made item (6) and the following one item shall added next to item (3): (4) To dispose of authentication concerning religious juridical persons and other affairs brought under the juridication of the Ministry of Education in conformity with the Religious Juridical Persons Law (Law No.126, 1951). In Article 24 paragraph 1, "The Screening Committee for Educational Personnel: To examine the eligibility of educational personnel and public service members concerned with education within the limits established by the Minister of Education in accordance with the Cabinet Order concerning the Exclusion, Removal and Reinstatement, etc. of Members of Educational Service (Cabinet Order No.62 of 1947) " shall be amendedas follows: " Religious Juridical Persons Council: In compliance with inquiries by the Minister of Education, to investigate and deliberate on authentication concerning reliigous juridical persons and other matters which have been brought under its jurisdiction under the Religious Juridical Persons Law, and to make proposals to the Minister of Education in regard to matters related thereto. 25 The Civil Code Enforcement Law (Law No.11 of 1898) shall be partially amended as follows: Article 28 shall be amended as follows:

Article 28. Deleted.

26 The Registration Tax Law (Law No.27 of 1896) shall be partially amended as follows: Article 19 item (2)-4 shall be amended as follows: (2)-4. Registration concerning precinct-buildings and precincts prescribed in Article 3 of the Religious Juridical Persons Law and used principally for the proper object of a religious juridical person (including the corresponding buildings, fixtures and land of a religous juridical person under the provisions of the old Religious Corporations Ordinance). 27 The Local Tax Law (Law No.226 of 1950) shall be partially amended as follows: Article 348 paragraph 2 item (2) shall be amended as follows: (2) Precinct-buildings and precincts prescribed in Article 3 of the Religious Juridical Persons Law (Law No.126 of 1951) and used principally for the proper object of a religious juridical person (including the corresponding buildings, fixtures and land of a religious juridical person under the provisions of the old Religious Corporations Ordinance (Imperial Ordinance No.719 of 1945). 28 The Customs Tariff Law (Law No.54 of 1910) shall be partially amended as follows: In Article 7 item (11)-2, "incorporated shrines, temples, or churches" shall be amended as "religious juridical persons" . Prime Minister YOSHIDA Shigeru Minister of Education AMANO Teiyu