종교법인 회계관리와 국가와의 관계 연구 - 일본 통일교 사건의 파장을 중심으로 -

In 2022, a former Japanese prime minister was shot down by a Unificationist as his mother. The social impact was increased as a result of excessive donations, and the Japanese government ordered the above organizations to disband and strengthened their monitoring of accounting. However, there were some opinions that this was excessive state involvement, and the US Department of State published the "Report on Religious Freedom in Japan." The purpose of this study is to review the Japanese government's response to the Unification Church incident and the current accounting standards, including the US Department of State's report, and to examine its theological implications. As a result, three current accounting standards were reviewed, and the problems with the Unification Church's donation method and organizational system were compared with those of the Christian Reformation from a theological point of view. Looking back on the history of Christianity in Japan under the wartime system of the 1920s and 1930s, he also insisted that the state not be overly involved in the finances and management of religious organizations while agreeing to the necessity of responding to Unification. In addition, as a logic, Calvin's coercion of Christianity, Westminster confession of faith, and Abraham Kuiper's theory of territorial sovereignty are presented as the topics of discourse.