Abstract
We show that the Ginsparg-Wilson (GW) relation can play an important role to define chiral structures in {\it finite} noncommutative geometries. Employing GW relation, we can prove the index theorem and construct topological invariants even if the system has only finite degrees of freedom. As an example, we consider a gauge theory on a fuzzy two-sphere and give an explicit construction of a noncommutative analog of the GW relation, chirality operator and the index theorem. The topological invariant is shown to coincide with the 1st Chern class in the commutative limit.
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