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.
Categories: hep-th hep-lat math-ph math.MP math.QA