About tax
Updated: July 2024, 11
Religious corporations aim to disseminate doctrine, perform ritual events, and educate and develop believers.
Unlike a regular stock company, it is not a corporation established for the purpose of profit-making, so it is called a non-profit corporation.
Religious corporations are given preferential treatment for corporate income tax, corporate inhabitant tax, etc.
Corporate tax
In principle, corporate tax is exempt.
However, if you operate a profitable business that meets the regulations, you are obligated to pay corporate tax.
Profitable business tooTax rate is 27%This is significantly lower than the 37.5% tax rate for ordinary corporations.
A business is subject to corporate tax as a profitable business if it meets the following requirements:
・The act is for the purpose of business activities such as sales, lending, manufacturing, transportation, contracting, etc.
・The business must be operated continuously.
・It must be operated by establishing a business location.
consumption tax
The consideration that a religious corporation receives from its original religious activities is not subject to tax.
This includes donations, fortune telling fortunes, and admission fees.
Registration license tax
Registration and license tax is a tax that is levied when acquiring real estate such as land or buildings and completing ownership transfer registration procedures.
For religious corporations, registration of ownership transfer of temple grounds, buildings, etc. used by temples for religious activities,
If you submit the certificate, it will be tax exempt.
Stamp tax
Stamp duty is levied on what is called a tax document as stipulated by the Stamp Duty Act.
This includes contracts and receipts created when buying and selling real estate, lending money, etc.
All receipts issued by religious corporations are exempt from tax.
Regarding application for registration and license tax exemption
Real estate registration license tax exemption application
When you purchase land or a building and construct a new building, you need to register it.
Typically, you must pay the registration and license tax at this time.
However, if a religious corporation meets all of the following requirements, it will be exempt from tax as it falls under the acquisition of "buildings within the precincts" and "land within the precincts" stipulated in Article 3 of the Religious Corporations Law.
・Religious corporations use the area exclusively for religious purposes.
・The building or land within the precincts of a religious corporation is stipulated in Article 3.
*“Mostly” means that the frequency of use isMore than 9%is what it means.
*“Religious use” refers to real estate used for missionary activities, ritual activities, and the strengthening and training of believers.
The precinct buildings and land stipulated in Article 3 are specifically enumerated by law, and must fall under one of them.
Examples) Main shrine, worship hall, main hall, synagogue, monk's hall, believer's training center, shrine office, back of train, teaching office, religious affairs office, teaching office, approach to the shrine, land where ritual events are held, etc.
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