Abstract
The purpose of this study is to clarify what whales symbolize in certain religious ceremonies by comparing the Bungo Chanel, a non-whaling religion with Taiji, Wakayama, a whaling religion. In a Buddhist religious service to whales in Taiji; whales are given a service equivalent to man. In case of the Bungo Channel, whales are often symbolized with a god or something unknown. In addition, when whales are symbolized like man, some possess inferior and some have superior characteristics to man. The visit of the whale is an unusual and valued experience for many local communities, therefore, a unique religious ceremony were given to the whale in the Bungo Channel.