133
or a church must obtain the sanction of
the Governor of the Prefecture (Article 6).
In all cases the regulations of the body mast
be submitted when application for the necessary
sanction is made, and it is understood that
official recognition will be given only to
those bodies which have good traditions and
have solid foundations, spiritual and material,
and which contribute to the State and to
society.
(4) The privilege of exemption from
income tax, hitherto enjoyed only by Buddhist
temples is extended to all religious bodies;
land tax is not, except in certain cases, to be
levied in respect of the precincts of temples
and churches; local taxes are not to be levied
on the income of religious bodies; registration
fees will not be levied in respect of the
precincts of temples and churches; and the
attachment of temple or church buildings, and
of their treasures, is, in principle, prohibited
(Articles 21, 22 and 37).
(5)
Provision is made for the cancellation
of official sanction for the establishment of
a religious body in certain circumstances,
including cases in which the propagation of
doctrine by a religious body, or its preachers,
is contrary to peace and order (Article 16).
In /