宗教法人の売買に類似した取引（※）により、宗教活動を目的としない第三者が宗教法人の代表役員の地位等を得る行為は、脱税やマネー・ローンダリング等の違法行為に悪用される等して、宗教法人格が不正に利用されるおそれがあります。

宗教法人法は、宗教活動以外の目的に法人格を利用する事態をそもそも想定しておらず、元来の宗教活動を継続・継承する意思のない第三者が法人格を取得する行為は、法の目的に合致しないものです。

このような事態が放置されてしまえば、宗教法人という仕組み自体への信頼の失墜を招くおそれがあることはもとより、社会的にも望ましいものとは言えないと考えております。

ついては、宗教法人の売買に類似した取引をウェブサイトやSNS等で取り扱っている企業においては、宗教法人格の不正利用が助長されるような取引を行うことのないよう、宗教法人法に基づく適切な対応を要請しますとともに、顧客にも御理解いただけますよう、例えば、「宗教法人格の不正利用につながる、宗教法人の売買は一切仲介しておりません」といった注記をするなどの対応をお願いします。

※「宗教法人の売買に類似した取引」とは、宗教法人の代表役員の地位、その他の実質的に法人の運営に対して深い影響を及ぼす法人内の地位を、寄附等、金銭その他の財産上の利益を与えることにより、取得する取引行為のことを指します。

なお、文化庁においては、宗教法人の売買に類似した取引を取扱う企業に対し、行政指導として、法人格の不正利用を助長するような取引を行うことのないよう、同様の要請を個別に行っております。

If, through a transaction similar to the buying and selling of a religious corporation,* a third party with no intention of conducting religious activities acquires the post of a religious corporation’s representative officer, etc., there is a risk that the legal personality of the religious corporation may be improperly used for illegal acts including tax evasion and money laundering.

Japan’s Religious Corporations Act does not contemplate a situation where the legal personalities of religious corporations are used for purposes other than religious activities, in the first place. Therefore, the acquisition of the legal personality of a religious corporation by a third party with no intention of continuing or inheriting the original religious activities is inconsistent with the purpose of the law.

We believe that if such a situation were left unaddressed, it could not only undermine trust in the very framework of religious corporations itself, but would also be socially undesirable.

We request that companies dealing with transactions similar to the buying and selling of religious corporations via websites or social media, and other platforms take appropriate measures in accordance with the Religious Corporations Act so as not to engage in transactions that could facilitate the improper use of the legal personalities of religious corporations. We also request those companies to take steps so that their customers will understand this as well, for example by adding a note stating, “In no case do we intermediate the buying and selling of religious corporations as doing so could lead to the improper use of their legal personalities.”

* “A transaction similar to the buying and selling of a religious corporation” refers to a transaction in which a person acquires the post of a religious corporation’s representative officer, etc. that in substance has a significant influence over the corporation’s management, by providing donations or other monetary or economic benefits.

In addition, Agency for Cultural Affairs is making similar requests, as administrative guidance, each company dealing with transactions similar to the buying and selling of religious corporations, not to facilitate the improper use of the legal personalities of the corporations.

宗教法人格の不正利用について

宗教法人格の不正利用について