臺灣宗教法制與日本「宗教法人法」之比較研究登記制度、不動產制度、財產制度=A Comparative Study of Taiwan Religious Legal System and Japan Religious Corporations Act Registration，Real Property Regulation and Financial System
宗教團體法=Taiwan religious organizations Act; 日本宗教法人法=Japan religious corporations Act; 政教關係=Church-state relationship; 宗教法制=Religious law; 宗教自由=Religious freedom; 政教分立原則=Separation of church and state; 不過分涉入原則=Non-excessive-entanglement principle; 比例原則=The proportionality principle
This study establishes a standard by combining Church-state basic principles with different types of religious behaviors and use them to examine the provisions related to registration, immovable property regulations and property regulations in Taiwan former and current religious laws, Taiwan Religious Organizations Act (Draft) and Japan Religious Corporations Act. By comparison and analysis, the similarity and difference between Taiwan Religious Organizations Act (Draft) and Japan Religious Corporations Act can be found and suggestions for further revision of Taiwan Religious Organizations Act (Draft) can also be made.
In the part of theory, the study divided religious behaviors by several ways. By subject, they can be divided into COLLECTIVE and INDIVIDUAL. By object, they can be divided into state or government, public, religious group itself and individual group member. By property, they can be divided into CORE religious behaviors and NON-CORE religious behaviors. If all these types of religious behaviors are combined with several basic church-state relationship principles, the standards for making the religious law can be established.
In the core part of this study, these standards will be used to examine the provisions related to registration, immovable property regulations and property regulations in Taiwan former and current religious laws, Taiwan Religious Organizations Act (Draft) and Japan Religious Corporations Act. Then the author finds that compared with Taiwan former and current religious laws, Taiwan Religious Organizations Act (Draft) has made many progress. However, some provisions may have the risk or possibility of violating the basic church-state relationship principles. Moreover, some provisions lack clarity or invade into other laws’ jurisdiction. Meanwhile, Japan Religious Corporations Act strictly comply with the basic church-state relationship principles and take advantage of ANNOUCEMENT regulation to supervise religious groups without invading into other laws’ jurisdiction.
The conclusions of this study are as follows. As a modern free and democratic place, both Taiwan and Japan’s religious laws can generally meet with the basic church-state relationship principles. More preferential policies are given to religious groups according to Taiwan Religious Organizations Act (Draft). However, compared to Japan, governments are more involved into the supervision in Taiwan. Japan Religious Corporations Act gives religious groups more freedom and takes advantage of ANNOUCEMENT regulation so that interested parties can get involved into supervising the religious groups more effectively. This study suggests that Taiwan Religious Organizations Act (Draft) could learn from Japan Religious Corporations Act including reducing legislative intensity, looking for better supervising methods, stepping back from these not so involved with religion itself and alienate jurisdiction to specific laws or authorities. All these may help to reduce controversy and
