How to Establish a Religious Corporation for Mathematics
2025-12-01
Introduction: A Skepticism Toward Religion, and a Hypothesis
The world is filled with what we call "new religious movements." Exorbitant donations, blind faith in charismatic leaders, insular communities, and occasionally, incidents that become social problems—we've seen it all.
Every time such news surfaces, a question arises:
Can a "legitimate religion" actually exist?
In Japan, religious corporations enjoy significant tax benefits. Temple grounds are exempt from property taxes, and donations are not subject to corporate tax. It's undeniable that this "privilege" is sometimes abused.
But let's flip the perspective. What if a religious organization existed that met the following criteria?
- Holds no political ideology whatsoever
- Does not enrich any leader's personal wealth
- All donation flows are publicly disclosed on a blockchain
- Its sole activity is the relentless study of mathematics
Wouldn't this qualify as a "legitimate religion"?
This paper is an attempt to legally examine this hypothesis. By unpacking the requirements of Japan's Religious Corporation Act, we will seriously consider the feasibility of establishing a "Mathematics Church."
Chapter 1: The Four Elements of "Religion" Under Japanese Law
1.1 The Legal Definition
To establish a religious corporation, the parent organization must first be recognized as a "religious organization" under Article 2 of the Religious Corporation Act. The law defines a religious organization as:
"An organization whose primary purpose is to spread religious doctrine, conduct rituals and ceremonies, and to educate and nurture believers."
Additionally, the organization must "maintain facilities for worship."
In other words, a legally recognized religious organization must have four essential elements:
| Element | Description | Interpretation for Math Church |
|---|---|---|
| ① Propagation of Doctrine | Spreading a worldview and principles of salvation | Teaching the universality of mathematical truth |
| ② Rituals and Ceremonies | Regular, formalized religious acts | "Transcription" of theorems, recitation of proofs |
| ③ Education of Believers | Spiritual improvement and moral guidance | Mental peace through logical thinking |
| ④ Worship Facilities | Physical premises | A "sanctuary" with blackboards and bookshelves |
1.2 The Greatest Barrier: Faith in "Supernatural Existence"
Here's where a problem arises.
Through cases such as the Tsu City Groundbreaking Ceremony Case (1977), Japan's Supreme Court has defined the core of religion as "reverence for and devotion to supernatural existence."
In other words, under administrative interpretation, religion must involve faith in beings beyond human understanding—gods, buddhas, spirits, and the like.
Mathematics is a product of "natural reason," built on axioms and logical reasoning. By definition, it's a system that excludes supernatural elements.
Doesn't this mean it can't become a religious corporation?
—Not necessarily. Here lies room for "theological justification."
Chapter 2: Theologizing Mathematics—Constructing a Dogma
2.1 The Precedent of the Pythagorean Brotherhood
Historically, groups that placed mathematics at the center of religion have existed. The Pythagorean Brotherhood is one such example.
They proclaimed "All is Number" and viewed mathematical harmony as the fundamental principle of the universe. They found mysticism in the beauty of musical scales expressed in integer ratios, and legend has it they even concealed the discovery of irrational numbers as "blasphemy."
This precedent demonstrates that mathematics can become an object of faith as something "supernatural."
2.2 Proposed Dogma: "Logic is Eternal"
I propose constructing the dogma of the Mathematics Church as follows:
【Doctrine of the Mathematics Church (Draft)】
First Doctrine: The Universality of Logic
Mathematical truth is not invented by humans but is a universal order inherent in the structure of the universe itself. Mathematical logic holds true regardless of culture, era, or planet. This is a manifestation of "the Absolute" that transcends human understanding.
Second Doctrine: Salvation Through Proof
Daily suffering often arises from a lack of logic. We are swept by emotion, trapped in contradictory thinking. The act of proving a theorem guides the mind toward logical order and brings peace. This we call "purification through proof."
Third Doctrine: An Enduring Legacy
Powers shift, nations fall, languages disappear. Yet Euclid's proofs remain valid after 2,300 years. Logic does not change form. Our proofs will remain for posterity eternally. This is the "immortality of the soul."
Fourth Doctrine: Selfless Inquiry
Mathematics seeks no power, generates no wealth, and creates no enemies. The pursuit of pure truth is free from any political position. Through mathematics, we participate in humanity's purest intellectual endeavor.
By reinterpreting mathematical concepts as "metaphysical truth," it becomes possible to satisfy the "supernatural" requirement.
2.3 Philosophical Foundation: Mathematical Platonism
This is not mere sophistry. In the philosophy of mathematics, Platonism (mathematical realism) is a prominent position.
According to this view, mathematical objects (numbers, sets, geometric forms, etc.) are abstract entities that exist independently of the human mind. Mathematicians do not "invent" them but "discover" them.
Many renowned mathematicians—Gödel, Penrose, Alain Connes, among others—have supported this position.
The Mathematics Church adopts a theological development of this Platonism:
"Mathematical objects are realities that transcend humanity, and touching their truth is communion with the Absolute."
This allows us to satisfy (at least logically) the legal requirement of "reverence for supernatural existence."
Chapter 3: Designing Rituals—"Transcription" via Proof Assistants
3.1 Why Rituals Are Necessary
The Religious Corporation Act requires "conducting rituals and ceremonies." What's questioned here is whether the act is a "religious act" rather than mere "education."
Formality that distinguishes it from university lectures or cram schools—solemnity and otherworldliness—is necessary.
3.2 Proposal: "Transcription" via Proof Assistants
In Buddhism, sutra copying (shakyo) is the act of copying scriptures character by character to purify the mind and accumulate merit.
We apply this to the Mathematics Church.
【Practice of Mathematical Transcription】
- Subject: Euclid's Elements, Peano axioms, fundamental theorems of group theory, etc.
- Tools: Proof assistants (Lean, Coq, Isabelle, etc.)
- Act: Formally describe theorems and "transcribe" proofs line by line
- Significance: Inscribe the chain of logic into the body and purify the spirit
-- Example of Mathematical Transcription: Commutativity of Natural Number Addition
theorem add_comm (m n : ℕ) : m + n = n + m := by
induction m with
| zero => simp
| succ m ih => simp [Nat.succ_add, ih]
This act satisfies the requirements of "ritual" in the following ways:
- Formality: Must follow strict syntax (errors are not tolerated)
- Repetition: There is meaning in copying the same theorem multiple times
- Otherworldliness: Positioned as "ascetic practice" distinct from ordinary math study
- Communality: Copying the same theorem simultaneously creates solidarity
3.3 Other Proposed Rituals
| Ritual Name | Description | Frequency |
|---|---|---|
| Morning Recitation | Every morning, I begin by memorizing one simple theorem. | Daily |
| Day of Mental Focus | "Transcription" via Proof Assistants | Weekly |
| Initiation Ceremony | New believers prove their first theorem and present their work | As needed |
| Memorial Proof Reading | Honor the deceased by reciting the proofs they left behind | As needed |
Chapter 4: Ensuring Transparency—Financial Disclosure via Blockchain
4.1 Conditions for a "Legitimate Religion"
Let's concretize the conditions for a "legitimate religion" mentioned at the beginning.
Principles the Mathematics Church Must Uphold:
- Political Neutrality: Support no party or ideology
- Non-profit: Donations used only for books, equipment, and facility maintenance
- No Guru: Worship mathematics itself, not any specific individual
- Complete Transparency: Make financial status verifiable by anyone
4.2 Implementation via Blockchain
Traditional religious corporation finances tend to be opaque. The suspicion of "where did the donations disappear to?" breeds skepticism toward religion in general.
The Mathematics Church solves this problem technically.
【Implementation Plan】
- Donation Reception: Accept via wallet on a public chain like Ethereum
- Expenditure Recording: Record all expenditures via smart contracts
- Real-time Disclosure: Anyone can verify via blockchain explorer
- Multi-signature: Large expenditures require approval from multiple officers
Donor → Church Wallet → Book Purchase (0.5 ETH)
→ Facility Rent (1.2 ETH)
→ Proof Assistant Server Costs (0.3 ETH)
All transactions are permanently recorded on the blockchain and publicly disclosed in a tamper-proof form.
This technically guarantees a "religion where no one's pockets get lined."
4.3 Parallel Use with Fiat Currency
Of course, under current tax administration practices, operating entirely in cryptocurrency is difficult. The following hybrid approach is proposed:
- Donations received in cryptocurrency are converted to fiat currency as needed
- Conversion records are also recorded on the blockchain
- Conventional accounting books are maintained in parallel to fulfill reporting obligations to authorities
Chapter 5: Practical Roadmap
5.1 The Path to Establishment
Establishing a religious corporation cannot be done on a whim. Under administrative practice, at least 3 years of activity as an unincorporated voluntary organization is required.
【Timeline】
| Year | Activities |
|---|---|
| Year 0 | Form voluntary organization "Mathematics Church." Draft doctrine and rules |
| Years 0-3 | Hold weekly "transcription sessions." Accumulate activity logs, attendance records, financial records |
| Year 2+ | Secure worship facility (rental acceptable). Install altar, sacred texts, blackboard |
| Year 3 | Begin preliminary consultation with competent authority (prefectural government) |
| Year 3.5 | Public notice of establishment (1 month) → Submit certification application |
| Year 4 | Obtain certification → Register establishment at Legal Affairs Bureau → Religious Corporation "Mathematics Church" established |
5.2 Required Costs
| Item | Estimated Cost (USD equivalent) |
|---|---|
| Administrative scrivener fees | $5,000 - $8,500 |
| Judicial scrivener fees (registration) | $700 - $1,400 |
| Registration tax | Tax-exempt |
| Miscellaneous expenses | $350 - $700 |
| Total | Approx. $6,000 - $10,500 |
Additional activity maintenance costs (facility rent, etc.) for 3 years required separately
5.3 Key Points in Certification Review
The competent authority's review will strictly examine the following:
- Religious nature of doctrine: "Isn't this just a culture school?"
- Reality of rituals: "How is this different from a lecture?"
- Distinction from profit-making business: "Aren't you collecting tuition fees?"
- Reality of facilities: On-site inspections are conducted
Particularly, if tuition is collected as a "math classroom," it may be deemed a skill-teaching business (profit-making business) and become taxable. To maintain tax exemption, the pretense that monetary exchange is "voluntary donation without consideration" is necessary.
Chapter 6: Why This Could Be a "Legitimate Religion"
6.1 Comparison with Conventional Religions
| Aspect | Conventional New Religions (Problematic Examples) | Mathematics Church |
|---|---|---|
| Guru | Devotion to charismatic leader | Worship mathematics itself (no human) |
| Finances | Opaque, enriches leader | Fully disclosed via blockchain |
| Politics | Party support, election activities | Complete neutrality |
| Doctrine | Unverifiable mysteries | Verifiable logic (can be proven) |
| Exclusivity | Denial of other religions | Respect for other intellectual activities |
6.2 What Does "Believe" Mean?
In the Mathematics Church, believers are not asked to "believe in God."
What is asked:
- Recognize the universality of logic
- Find value in the process of proof
- Cherish intellectual honesty
These are values that many people already (implicitly) accept.
6.3 Responses to Criticisms
Q: "Isn't that academia, not religion?"
A: From a Platonist standpoint, mathematical objects are realities that transcend humanity. If touching their truth is positioned as "communion with the Absolute," it can be called a religious act.
Q: "Isn't this abuse of tax benefits?"
A: Finances are fully disclosed, no leader enriches themselves, and no political activities are conducted. This aligns with the purpose of tax benefits (public interest). In fact, it could be called a "proper" use compared to opaque traditional religious corporations.
Q: "Will it actually be certified?"
A: Honestly, it will be difficult. Administration is conservative, and since the Aum Shinrikyo incident, certification of new religious corporations has become extremely cautious. However, it cannot be definitively said to be "legally impossible."
Conclusion: What Lies Beyond the Thought Experiment
This paper was written partly as a thought experiment.
However, the core question is serious:
What should the institution of "religion" be in the 21st century?
Conventional religion has had faith in supernatural beings at its core. But in the modern world, where science advances and mysteries are unraveled, the meaning of "believing" is transforming.
The thought experiment of the Mathematics Church suggests one possibility:
- A religion that worships verifiable truth
- A religion where transparency is technically guaranteed
- A religion that worships concepts, not humans
Whether this is a "legitimate religion" is left to the reader's judgment.
This paper does not constitute legal advice. If you are actually considering establishing a religious corporation, please consult professionals such as administrative scriveners and lawyers.
Note on Jurisdiction
This article primarily discusses the legal framework of Japan's Religious Corporation Act (宗教法人法). Requirements for establishing religious organizations vary significantly by country. In the United States, for example, religious organizations typically seek 501(c)(3) tax-exempt status from the IRS, which has different criteria. The philosophical and practical concepts discussed—transparent governance, blockchain-based financial disclosure, and proof-based rituals—could be adapted to various legal frameworks worldwide.