It refers to the final confirmation of court proceedings

The “Date of Dissolution Order Finalization” under the Religious Corporations Act refers to the point at which the court’s decision to issue a dissolution order becomes final, and no further objection (appeal) can be filed. In other words, it does not mean the day the dissolution order was issued, but the day when the decision becomes final after the decision document has been delivered to the religious juridical person and the appeal period has passed. In principle, it becomes final two weeks after the day the decision of the district court is delivered to the juridical person (Article 81, Paragraph 5 of the Religious Corporations Act; Article 67 of the Non-Contentious Case Procedures Act). If an appeal has been filed, the date is when all judicial procedures, including any special appeals to the Supreme Court, have been completed.

The assignment date and the registration date have different meanings

The Date of Incorporation Registration refers to the day when the corporation is legally established, which is the date the incorporation registration is completed at the Legal Affairs Bureau. In contrast, the Corporate Number Assignment Date is the day on which the National Tax Agency assigns a corporate number, usually after the registration is finalized. Therefore, the incorporation registration date comes first, followed by the corporate number assignment date.

The competent authority is determined by the location and scope of activities

Under Article 5 of the Religious Corporations Act, the competent authority of a religious corporation is determined by the location of its principal office (headquarters) and the geographical scope of its religious activities.
In principle, the competent authority is the governor of the prefecture that has jurisdiction over the location of the principal office. However, when a religious corporation owns temple or shrine buildings in multiple prefectures, or when a comprehensive religious corporation includes religious corporations located in other prefectures—thus engaging in religious activities that extend beyond a single prefecture—the Minister of Education, Culture, Sports, Science and Technology (under the jurisdiction of the Agency for Cultural Affairs) becomes the competent authority.
Accordingly, religious corporations operating within a single prefecture are subject to the jurisdiction of the prefectural governor, while those engaged in nationwide or multi-prefectural activities are subject to the jurisdiction and supervision of the Minister of Education, Culture, Sports, Science and Technology.

In principle, the competent authority is the governor of the prefecture where the religious corporation is located.

According to Article 5 of the Religious Corporations Act, the competent authority for an affiliated religious corporation is, in principle, the governor of the prefecture that has jurisdiction over its principal office (location). However, if the affiliated religious corporation belongs to a comprehensive religious corporation that operates on a nationwide scale—such as one that includes religious corporations located across multiple prefectures, the comprehensive religious corporation itself falls under the jurisdiction of the Minister of Education, Culture, Sports, Science and Technology (MEXT), and therefore its affiliated religious corporations may also be under the Minister’s jurisdiction. On the other hand, if the comprehensive religious corporation is under the jurisdiction of a prefectural governor, its affiliated religious corporations are likewise under the jurisdiction of that same prefectural governor.

Religious Corporations Act (Act No. 126 of 1951), Article 5 (Competent Authority)

(1) The competent authority of a religious corporation shall be the governor of the prefecture that has jurisdiction over the location of its principal office.
(2) Notwithstanding the provisions of the preceding paragraph, the competent authority shall be the Minister of Education, Culture, Sports, Science and Technology in the case of the following religious corporations:
(i) Religious corporations that have temple or shrine buildings in another prefecture.
(ii) Religious corporations other than those mentioned in the preceding item that include the religious corporations mentioned in that item.
(iii) Religious corporations other than those mentioned in the preceding two items that include religious corporations located in another prefecture.
(Source: e-Gov Law Search)

Not all religious organizations have a corporate number

Religious organizations that have been legally registered as Religious Juridical Persons are assigned a corporate number. However, voluntary groups or small associations without juridical person status do not have one. Therefore, not every religious organization has a corporate number, as it depends on their legal status.

Religious Juridical Persons receive several tax benefits

Because Religious Juridical Persons are recognized as non-profit entities, they are granted special tax advantages. Income derived from religious activities, as well as facilities and land used directly for such activities, are generally tax-exempt. Donations made to them can also be exempt under certain conditions. In addition, although they are in principle subject to consumption tax, many qualify as tax-exempt businesses.

Incorporation provides legal protection and tax benefits

The main reasons for incorporating a religious organization are to protect its rights and assets and to gain social credibility. With juridical person status, the organization can own real estate and enter into contracts in its own name, and liability relationships become clearer. In addition, as non-profit entities, Religious Juridical Persons receive tax advantages, such as exemptions from certain income and property taxes.

Religious juridical persons are classified from multiple perspectives

Religious juridical persons in Japan are classified from several perspectives, including legal categories, religious traditions, administrative jurisdiction, and distinctive organizational forms. These classifications help clarify their characteristics and roles.