This thesis talks about the registration of the temples in Taipei Shihlin District. Through document analysis, participant observation and in-depth interview, this research tries to discuss the current difficulties and dilemma confronted by the religious groups, as well as the managing attitude and methods of the government administration. People are free to believe or not to believe in religions by Constitution. Grand Justice Constitutional Interpretation No. 573 emphasizes: “The freedom of religion and belief and the right of property are under protection of Constitution which precisely instructs that the religious administration must be conducted by the executive authorities in accordance with the spirit of Constitution.” The only religious statute, Supervising Ordinance for Temples, was announced in 1929, and it’s still in use today. Religions are flourishing in Taiwan. The polytheistic development makes the statute unconformable to current religious situation. In 2013, the government revised the temple registration rules and notices, and abolished the overall registration held every 10 years. Religious groups have been facing two major difficulties in registering, land and buildings. Social environment changes fast. The relevant ordinance has been unable to meet the reality. Although the Draft of Religious Groups Law is to be approved in Legislative Yuan, the disagreement on the content, structure, and regulations among the legislators, experts and scholars makes the administrative procedure postponed. From the perspective of religious affairs, this research tries to explore the legislation of religious management and hope to make some suggestions on the subject of temple registration.
