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  "domain": "non-profit",
  "title": "日本 宗教法人 — religious corporation status, supervision, and tax treatment",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "日本 宗教法人 — religious corporation status, supervision, and tax treatment",
    "aliases": [
      "non-profit/japan-shuukyou-houjin",
      "japan-shuukyou-houjin",
      "宗教法人",
      "しゅうきょうほうじん",
      "shuukyou houjin",
      "japan religious corporation",
      "宗教法人法 religious corporations act"
    ],
    "domain": "non-profit",
    "type": null,
    "created": "2026-06-05",
    "last_updated": "2026-06-05",
    "last_tended": "2026-06-05",
    "review_by": "2027-06-05",
    "confidence": "likely",
    "tags": [
      "non-profit",
      "japan",
      "religious-corporation",
      "shuukyou-houjin",
      "tax"
    ],
    "status": "active",
    "canonical_anchor": null,
    "related": [],
    "note": null,
    "sources": [
      "https://laws.e-gov.go.jp/law/326AC0000000126",
      "https://www.bunka.go.jp/seisaku/shukyohojin/",
      "https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5275.htm",
      "https://www.nta.go.jp/publication/pamph/hojin/shukyo/00.htm"
    ]
  },
  "summary": "This entry sits under non-profit INDEX as the religion-specific legal person under the 宗教法人法 (Religious Corporations Act) — a public-interest-type non-profit that, like the 公益法人 in 公益財団 vs 一般財団 vs 一般社団 vs NPO法人 comparison, is corporation-tax-favoured on its core (religious) activity but taxed on enu",
  "headings": [
    "日本 宗教法人 — religious corporation status, supervision, and tax treatment",
    "Wiki route",
    "TL;DR",
    "Establishment — 認証, not licence",
    "The 1995 reform — disclosure and oversight after Aum",
    "Tax treatment — the religious-vs-収益事業 boundary",
    "Donor side",
    "How it differs from the other non-profit forms",
    "Strategic reading",
    "Related"
  ],
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