Opinion on the article about religious corporation taxation in "Weekly Gendai" (July 9 issue)

An article about religious corporation taxation is published in the "Weekly Gendai" released on Monday, June 27. Below, we present the Public Relations Division's view on why religious corporations are tax-exempt.

"Salvation of the soul" is a public service that only religious organizations can perform

First, in the fields of constitutional and tax law, the reason why tax exemption for religious corporations is considered constitutional is the guarantee of "freedom of religion." If religious activities were taxed, those activities would be subject to tax audits and inspections, and would be under the constant surveillance of tax authorities. The reason why Article 84 of the Religious Corporations Act warns against the intervention of taxing power by stating, "Special attention must be paid to respect the religious characteristics and customs of religious corporations and not to hinder freedom of religion," is based on the reflection of state power's religious oppression before the war. It aims to protect religious activities not only by guaranteeing "freedom of religion" in the constitution but also by carefully regulating taxation in the law.

Next, the "public interest" of religious activities is cited. Religious organizations receive tax-exempt status because their activities have public interest. In addition to religious activities such as evangelism and proselytizing, the state policy-wise protects activities like education and medical services as public interest activities. For example, considering whether it is good to tax donations collected by Mother Teresa because they are "large amounts" helps understand the necessity of protecting public interest activities. During the Great East Japan Earthquake, many religious organizations engaged in various support activities such as volunteering and fundraising, and the Happy Science Group also conducted soul salvation activities such as prayers and memorial services for repose. "Spiritual salvation" is a public service that only religious organizations can perform. In addition, they engage in activities such as opening religious facilities, providing support with relief supplies, and fundraising, conducting activities both materially and spiritually.

Although there are cases where donation guidelines are posted so that people can donate with peace of mind, the posting of guidelines is not proof of consideration. Donations are also a religious practice for believers to express "how purely they can offer gratitude to the gods and Buddhas," and they cannot be established unless the feelings of both the giver and the receiver are pure. Historically, in many religions around the world, donations have been recognized as an extremely important religious act (an act of accumulating merit). The article also mentioned groups that sell pots using fraudulent methods, but such cases are not generalized as the way of religious donations, and the issue of good and evil in religion is considered to be left to the competition and rivalry among religions.

Religion protects the faith that is the source of morality

Another reason for tax exemption is that there is no "income" subject to taxation in religious activities in the first place. Even if there is some profit as a result of religious activities, unlike for-profit businesses, it is not "profit" intended for distribution to individuals but funds for carrying out the business. It should be noted, as it is sometimes misunderstood, that individuals such as religious leaders, clergy, and employees of religious corporations are, of course, subject to income tax. The business of Happy Science Publishing within the Happy Science Group is also taxed like any other company. Medical corporations receive subsidies from the government, but religious corporations do not receive subsidies in exchange for being tax-exempt, maintaining independence from the state. These points are also considered reasons why taxation on religious activities conducted by religious corporations is not recognized.

Looking around the world, the tax exemption of religious corporations is common sense globally. The history of the tax exemption system for religion is old, and even in countries with state religion systems like the UK, recognized religion systems like Germany, and the principle of separation of church and state like the US and France, some form of tax exemption for religious organizations is currently in place. In regions like Germany and the Islamic world, where the tradition of "religious tax" paid by citizens to religion is alive, it is not uncommon for the state and society to show respect for religion through the tax system. Thus, the tax exemption for religious corporations is globally practiced because religion is universally recognized as an authority that the state cannot intervene in. The global consensus is that "religion protects the faith that is the source of morality while avoiding state intervention." It is no coincidence that most countries without religious freedom are totalitarian states. We hope that Japan will not become like North Korea due to disregard for religion.

Above, we have explained the outline of the reasons why religious corporations are tax-exempt. We, Happy Science, are celebrating our 25th anniversary this year and have grown to be one of the leading religious corporations in the country. We will continue to be aware of our public mission as a religion and work for the happiness of each and every citizen, the happiness of the region and society, and the happiness of people around the world.