從民國10年開始，宗教立法一直是政府宗教政策上，一項難於衡平的決策問題，贊成立法者透過民意代表的壓力，遊說政府應儘早立法，解決民國18年在大陸訂定，我國唯一宗教法律「監督寺廟條例」. 因條文簡略不符現狀的情況，所衍生宗教怪異現象與脫法行為，透過立法賦予宗教團體法人地位，及解決其土地及稅負問題. 惟關是否修改「監督寺廟條例」內容，或另立新法均無交集，其中尤對新訂宗教法制之名稱. 內涵. 架構. 功能及目的，更始終未有具體共識，致延宕近50年，始終處在討論階段，無法完成立法. 90年9月，行政院雖已將內政部版「宗教團體法」草案，函送立法院審議，並經91年12月19日立法院內政及民族. 財政兩委員會，完成審查作業，仍因立法委員共識問題，未能完成三讀程序. 本文主目的： 一. 宗教立法技術上應如何避免影響宗教信仰自由基本權利. 二. 釐清宗教法律名稱真正義涵，提供宗教法制研究探討空間. 三. 分析宗教立法之因，減少政策形成的衝突與阻力. 四. 提供政府宗教法制的立法取向. 主發現： 一. 各國宗教立法，均面臨宗教自由尺度的考驗. 二. 宗教立法的困境，來自對憲法宗教自由基本權核心理論的堅持. 三. 以往立法失敗，主肇因於以管制性思維從事立法作業的不當. 四. 立法工程設計上，須考量各宗教的特性，及不同組織型態的宗教團體，故其難度相對增加. 五. 立法解決神壇與宗教亂象的實際目的未能達成，與宗教自由的憲法精神有關. [摘要] Since 1950，"establishing Religious Laws" has become an issue in the government's policy on religion. Those who favored the establishment of Religious Laws persuaded their legislators to try to set up laws in this regard. The only laws to oversee religious groups were established in 1929，in Mainland China. Since these backdated simple articles cannot reflect the current situation; they created many superstitions and illegal behaviors. The purpose of regulating Religious Laws is for clear identification of groups, to solve their problems of acquiring a piece of land，and their tax issues. Nevertheless, the legislators still did not reach a common consensus, either to change these old regulations, or to set up new laws, especially those on topics regarding the religion's name，type，structure，function，purpose and so forth. Therefore，the establishment of Religious Laws, which has procrastinated for nearly 50 years is still in the process of being discussed and has not yet reached the process of legislative law. In September 2001，the Executive Yuan submitted a version of the Religious Laws, prepared by the Ministry of Interior，to Legislator Yuan for examination. The Domestic Affairs, Ethnic and Financial Committees of Legislative Yuan examined this document，but they did not have a consensus, so it did not get regulated as a law. The main purposes for this research are： 1.How the setting up of Religious Laws can avoid the basic right for freedom of Religion. 2.To clarify the real meaning of religions' names, and provide research and discussion on a Religious Legal System. 3.To analyze the reason for establishment for religious laws; to reduce conflicts and obstacles for forming policies. 4.To provide government a direction for legislation on Religious Laws. This research has discovered some main features： 1.Many countries trying to set up rules on religious groups face judgment on the freedom of religion. 2.The difficulties of establishing Religious Laws comes from insistence on religious freedom as a basic right set in the Constitution 3.In the past，the main reason for failure of the law is because thinking of control，by means of the law，was improper. 4.The new Laws should consider differences in religions' characteristics and place organization，making legislation that much more difficult. 5.The purpose of legislating laws to resolve the management of home style of worship and religious disorder cannot be achieved because of conflict with religious freedom in the Constitution.
