'Religious Juridical Person'. The term now used to register a religion as a legal entity, following the 1951 Religious Juridical Persons Law (shukyo hojin ho) first introduced by SCAP to replace the repressive Religious Organizations Law. A Religious Juridical Person may be a religious movement with a multi-million membership or a single independent shrine. Religions in Japan do not have to register as shukyo hojin but need to do so in order to take advantage of tax exemptions and secure corporate property ownership. Shukyo hojin is somewhat analogous to 'Registered Charity' in the UK, except that it refers specifically to religions.
A Popular Dictionary of Shinto. Brian Bocking.