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2013年11月の「大誓堂建立」を前に、最高幹部の一部によって無謀な「教義変更」と、会則ならぬ「会憲（即ち会の憲法）の制定」が画策されていた。
「教学部レポート」とは、この画策を阻止するために抵抗し、その間違いを糾弾するまでの経緯を記録した文書である。そこには出来事の日時や発言の内容が克明に記されており、極めて冷静でしかも正義感と誠意に溢れている。 一部の最高幹部による「教義変更」の計画とは 「大誓堂建立」を期して、弘安二年の大御本尊と完全決別し、本部常住の板本尊（64世日昇書写）を新たな「大御本尊」と意義づけようしたものだ。
そのために、弘安二年の板本尊を否定し、また日昇本尊を「大御本尊」と位置づけるための教学的論拠を教学部に作らせようとしたのである。しかし、教学部としては、そのような重要な教義的問題を拙速に推し進めることは、会内に混乱を引き起こすと同時に、三代会長のこれまでの歴史をも否定することになりかねないとして、強く抵抗したのである。
大石寺板本尊の問題はいずれ乗り越えねばならない問題との認識は教学部も持っていたのであるが、短時間で安易に進めることの危険性、特に日昇本尊を弘安二年の板本尊の代替えにしようとの安直な発想では教義的整合性は構築できないとの極めて冷静な判断から、強行しようとする最高幹部に抗したのである。（歴代書写の御本尊は戒壇本尊を書写しているという前提があり、どちらか一方を採るという論理は成り立たないのは当然である） しかし、最高幹部たちは、道理をもって抵抗する教学部に対し、「先生のご意思である」などと虚構まで構えて教学部に圧力を掛けたのであるが、それが全くの作り話であったことが教学部の確認によって判明するのである。
もう一つの問題は、「日蓮世界宗」の旗揚げと「会憲の制定」である。 この一部最高幹部たちは、SGIの上に上部組織を作り、そのTOPを日本の会長が兼任することで世界SGIをも一部の人間の絶対権力下に置くための「憲法」の制定を進めていた。 先生をも利用して独断専行で推し進められたこれらの計画は、結局、教学部やSGI各国理事長の強い抵抗により頓挫し、とりあえず2013.11.18は事なきを得たのであったが、その後、その教学部は更迭され、加えて教学部を支持した一部幹部も更迭され、計画は本年に持ち越されているのである。 表面上は単なる教義的問題であるが、実際には谷川事務総長の次期会長就任と密接に関わっており、また先生滅後の絶対権力体制の構築と繋がっているのである。
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(英文）
What is the KYOGAKU-BU REPORT ("Study Department Report")?
Before the completion of Daiseido (Hall of Great Vow for Kosen-rufu) in November 2013, some of the Soka Gakkai's powerful executive leaders were working behind the scenes -- to imprudently change the teachings and to enact the new Soka Gakkai Charter and its Rules & Regulations.
The KYOGAKU-BU REPORT is the document that has recorded in detail how the Study Department opposed to stop their schemes and tried to denounce their mistakes. The writer of this Report has described the accurate dates and content of their speeches. It was written with composure, showing a full of a sense of justice and sincerity.
Schemes to Change Teachings Planned by Some Powerful Executive Leaders:
Upon completion of Daiseido they intended to totally depart from the Dai-Gohonzon that was inscribed in 1279 and that is located at the Nichiren Shoshu head temple. They tried to signify the wooden Gohonzon of the Soka Gakkai Headquarters (which was transcribed by Nichiren Shoshu's 64th High Priest Nissho) to replace it as the Dai-Gohonzon. In order to do so, they needed to firstly reject the position of the Dai-Gohonzon. They tried to make use of the Study Department to build up the grounds of the teachings to place the Nissho Gohonzon as the Dai-Gohonzon. However, the Study Department strongly opposed to proceed the hasty change of such an important teaching issue within a short period of time. The careless change may give rise to great confusion within the organization, at the same time, it will cause to contradict the history of the Three Founding Presidents.
The Study Department was fully aware that the Dai-Gohonzon issue should be solved and overcome in the future, but the risk to carelessly proceed the matter within a short period of time was too great to take. They also calmly judged that they could not construct the new teachings with an inconsistent idea to replace the Nissho Gohonzon as the Dai-Gohonzon. It was one of the reasons they opposed the executive leaders when they tried to enforce adoption of their idea. (There is a premise that all the Gohonzons are the transcription of the Dai-Gohonzon. When you consider it logically, It does not make any sense to choose the transcription "copy" and to deny the Dai-Gohonzon "original").
However, the top executive leaders applied great pressure on the Study Department who had been opposing them with reasons. They finally told them that "this is the will of President Ikeda" to enforce the change. Later, the Study Department discovered it was nothing but a false, make-up story.
There was another issue -- it was the start of a newly created organization, the "Nichiren World School Soka Gakkai" and to enact its Charter and its Rules and Regulations. Some of the top executive leaders planned to make the new organization which would come on top of the SGI's. They were proceeding to enact the "Charter" to control all the SGI's of the world under an absolute power of the top executive leaders by placing the president of the Soka Gakkai as the top (president) of this organization.
The plan to act on their own authority, even using the name of SGI President Ikeda, was brought to a standstill due to a strong resistance from the Study Department and some of the SGI general directors. So, they could not accomplish their plan for the November 18, 2013 Daiseido project. Thereafter, key leaders of the Study Department who were involved in this matter and some of the Soka Gakkai leaders who have supported the Study Department were reshuffled and ousted. Their plan had to be carried over to this year.
On the surface it seems to be the issue of the teachings; however, it deeply involves for Mr. Tanigawa, Chief Vice President, to take office as the next president of the Soka Gakkai. At the same time, it is strongly connected with the absolute power structure they intend to establish when and after SGI President Ikeda passes away.
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