TOKYO (AFP) — Saying a final goodbye to pets at a funeral is a special moment for owners, but the monks involved must still cough up money in taxes, Japan's top court ruled Friday.

The Supreme Court ruled against Buddhist monks who argued that Japan's growing trend of pet funerals was a religious activity that should be exempt from taxes, like funerals for humans.

The Jimyoin temple in central Aichi prefecture offers last rites for animals that resemble traditional Buddhist funerals, with bereaved pet owners paying pre-set fees.

"The list of charges spells out prices. By no means does it show the characteristics of religious donations," presiding judge Osamu Tsuno said in his ruling.

"This is a profit making operation that should be regarded as taxable income under the corporate tax law," he said.

In Japan, bereaved families generally offer donations to monks who perform last rites rather than explicitly paying for their services.

The pet business is a growing industry in Japan, despite the general economic downturn.