CO129-575-3 Japanese affairs 2-1-1939 - 21-12-1939 — Page 108

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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 /