台灣的寺廟土地使用與建築物違章問題，存在已久且甚為普遍，許多寺廟建築因為土地未符合相關法令規定，衍生違建、佔用公有地、農地所有權移轉爭議、產權登記無法與寺廟登記表（證）之權利主體名稱一致等問題。又因寺廟本身無力解決此類問題，已成為治理宗教事務最感棘手的問題。本研究從相關法令與土地脆弱性切入，以統計分析法及深度訪談法，依據土地開發分析法理論，針對寺廟受訪者、政府官員及專家學者的深度訪談結果進行分析，彙整出台灣寺廟土地使用與違章建築問題之18 項問題類型及其權重，作為處理問題先後順序的參考。研究結果發現，針對宗教團體的土地與建築物合法化問題，宜從寬輔導之。但就台灣土地的脆弱性、土地永續發展等面向探討，建議主管機關宜從嚴審議此類寺廟問題，並提出因應對策。期能提供主管機關治理寺廟土地使用及其建築物違章問題和後續研究之參考。

The problem of religious land use and illegal building disputes has existed for years and becomes a universal phenomenon in Taiwan. The violation of land-use regulations by religious groups is often exposed by construction of buildings without license, illegal occupation of public lands, disputes over the transfer of farmland ownership, and non-conformity for a given property between different titles used on property records and Temple Registry. Due to the incapability of religious groups to confront all controversies and find a solution, all these problems have become a thorny issue for the government in its management of religious affairs. Starting its research from legal angle and land vulnerability in Taiwan, this paper applies scoring technique and statistical analysis with in-depth interviews to analyze data collected from conversations with officials, scholars, and religious groups. Based on the theory of land development analysis, this research separates all questions in relation with unlicensed building and misuse of land into 18 categories, establishing a prioritized list in accordance with a weighted system, as a reference for problems solving. This paper suggests that the government should prove more lenient to provide a path to legalization for illegal land use and unlicensed buildings, but if problems involve vulnerability and sustainable development of land, public administrations should give them due consideration in their deliberations and take some countermeasures. Information provided in this paper is expected to serve as reference for future research and practical treatment.