We claim that Kant's doctrine of the "transcendental ideal of pure reason" contains, in an anticipatory sense, a second-order theory of reality (as a second-order property) and of the highest being. Such a theory, as reconstructed in this paper, is a transformation of Kant's metatheoretical regulative and heuristic presuppositions of empirical theories into a hypothetical ontotheology. We show that this metaphysical theory, in distinction to Descartes' and Leibniz's ontotheology, in many aspects resembles Gödel's theoretical conception of the possibility of a (...) supreme being. The proposed second-order modal formalization of the Kantian doctrine of the "transcendental ideal" of the supreme being includes some specific features of Kantian general logic like "categorical", "hypothetical", and exclusive disjunctive propositions as basic forms. (shrink)