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Interested in Acquiring a Religious Corporation?

Japan’s First M&A Firm Specializing in Religious Corporations

Cost Until Deal is Closed

$0

We do not charge sellers any fees until the M&A deal is completed. Feel free to reach out even with minor concerns.

Time to Completion

As fast as30days

We do not charge sellers any fees until the M&A deal is completed. Feel free to reach out even with minor concerns.

Track Record

No.1

We do not charge sellers any fees until the M&A deal is completed. Feel free to reach out even with minor concerns.

No Property Tax

Land and buildings owned by a religious corporation and used for religious purposes are exempt from property tax under Japanese law. However, if the assets are used for non-religious or profit-generating activities, they may become taxable. We help you make the most of these tax benefits responsibly. Note: purchasing solely for tax avoidance is prohibited.

Tax Benefits

Income Under 80 Million Yen is Tax-Free

Religious corporations with annual income under 80 million yen, primarily from donations or offerings related to religious activities, are exempt from income and corporate taxes. No tax filing is required under these conditions. However, if income exceeds the threshold or involves business activities, tax obligations may apply.

Tax Exemption

Favorable Tax Treatment

Religious corporations enjoy a wide range of tax benefits. Donations and offerings are non-taxable, and land or buildings used for religious purposes are exempt from property taxes. Unless operating a profit-generating business, no corporate or consumption tax applies. We provide expert advice and M&A support to help you maximize these advantages.

Tax Strategy

We assist acquirers with the following key considerations:

Point. 1

Financial Condition

When purchasing a religious corporation, the first thing to examine is its financial condition. Due to declining followers and visitors, many temples and shrines have experienced a sharp drop in income. If stable revenue cannot be expected after the acquisition, continuous deficits may lead to a greater financial burden. Be sure to check the annual income and expenditure reports as well as financial data from the past few years to assess the soundness of the revenue base.

Point. 2

Asset Status

Next, it is important to review the asset status. Check the location and size of owned real estate, the amount of cash or bank deposits, and the condition of facilities used for religious activities. For real estate, always review the property registry to confirm legal ownership and whether any mortgages or liens are attached—this helps avoid legal risks.

Point. 3

Debt Situation

Understanding the debt situation is a crucial step to minimize acquisition risks. Although religious corporations generally cannot borrow from financial institutions, some may have private debts, which require careful attention. It is essential to investigate not only the corporation’s liabilities but also the personal debts of its representative or administrator.

Point. 4

Independent Corporation

When considering the acquisition of a religious corporation, focus only on independent (non-affiliated) religious corporations. For incorporated religious bodies under umbrella organizations, internal religious approvals are required, making it difficult for general buyers to become successors. In contrast, independent corporations operate autonomously, offering greater post-acquisition flexibility. Understand this distinction clearly and choose your target corporation carefully.

M&A / Business Transfer Listings

Religious Organization
[Kanto / Stable Operations] Temple Transfer Opportunity in Kanagawa Prefecture
ID: 2479Published: February 21, 2025

[Kanto / Stable Operations] Temple Transfer Opportunity in Kanagawa Prefecture

SalesUp to ¥5 million
AreaKanto / Koshinetsu
Transfer Price¥30 million (negotiable)
Operating ProfitUp to ¥5 million
Closed
Religious Organization
[No Revenue] Medium-sized Temple in Tohoku Region
ID: 2478Published: February 17, 2025

[No Revenue] Medium-sized Temple in Tohoku Region

Sales¥0
AreaNationwide
Transfer Price¥10 million (negotiable)
Operating ProfitUp to ¥1 million
Closed
Religious Organization
Temple Management Business
ID: 2477Published: February 5, 2025

Temple Management Business

Sales¥100 million–¥200 million
AreaHokkaido
Transfer PriceNegotiable
Operating Profit¥10 million–¥20 million
Closed
Religious Organization
[Kanto / Stable Operations] Shrine Transfer Opportunity in Central Tokyo
ID: 2474339Published: January 30, 2025

[Kanto / Stable Operations] Shrine Transfer Opportunity in Central Tokyo

SalesUp to ¥30 million
AreaKanto / Koshinetsu
Transfer Price¥80 million (negotiable)
Operating ProfitUp to ¥3 million
Closed
Religious Organization
[Nationwide / Community-based] Medium-sized Religious Organization in Tohoku
ID: 243578Published: January 27, 2025

[Nationwide / Community-based] Medium-sized Religious Organization in Tohoku

Sales¥30 million–¥50 million
AreaNationwide
Transfer Price¥150 million (negotiable)
Operating ProfitUp to ¥5 million
Closed
Religious Organization
[Overseas / Financially Sound] Religious Facility for Japanese Community Abroad
ID: 24553577Published: January 17, 2025

[Overseas / Financially Sound] Religious Facility for Japanese Community Abroad

Sales¥200 million–¥300 million
AreaRegional
Transfer PriceNegotiable
Operating Profit¥20 million–¥40 million
Closed

Frequently Asked Questions

Here are some common questions regarding M&A and acquisitions.

If you still have questions after reading this, please feel free to contact us directly.

Our experienced M&A advisors will be happy to assist you.

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