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registered in accordance with Government order, may not
be attached for monetary debts in private law incurred
after the registration thereof, except in cases where they
are seized in the exercise of a prior right over immovable
property, & right of mortgage or a right of pledge, or in
cases of bankruptcy. This applies also to treasures
registered in the Register of Temple Property or the Register of Church Property.
Article 22.
Income tax shall not be levied, in accordance
with Government order, in respect of religious bodies.
Land tax shall, in accordance with Government
order, be remitted in respect of temple precincts and
church compounds; but this does not spply in the case of
leased land for which a charge is paid.
The Hokkaido, Prefectures, cities, towns
and villages, and other public bodies may not levy local
taxes on the income of religioue bodies.
Article 25.
When a society, other than a religious
body, which performs religious ceremonies and propagates religious doctrines (hereinafter called a religious society)
has been organised, the representatives shall draw up
regulations, and report to the Governor of the Prefecture
within fourteen days. The same applies when any change is made in the matters covered by the report.
The following particulars shall be stated
in the regulations of a religious society.
Name
Location of office.
Particulars in regard to the doctrines,
(1)
(2)
(3)
(4)
enshrined.
ceremonies and observances.
Name of the god worshipped or Buddha
(5) /