The freedom of religion is guaranteed by the Article 13 of the Constitution. Because of the cases of religious crime over the years, the needs of religious control began to be noticed while protecting religious freedom, and religious groups also become the primary object of national control. In 2009, the draft of the Religious Groups Law had been passed through by the Internal Administration Committee of the Legislative Yuan. Among them, religious groups have been required of accounting obligations by Article 22 of the draft, which causes the discussion that, whether the state can require religious groups of the financial disclosure or not, while under the protection of religious freedom. Therefore, the Article will clarify the controversy associated with Article 22 of the draft of the Religious Groups Law. And then this Article will build the guarantee of the religious group autonomy under the Constitution, which around the religious groups, and will research the national restrictions on religious group autonomy. Finally, the concept ”autonomy and autonomous administration” will be raised as the boundary of state restrictions on religious group autonomy, and go back to review the issues related to Article 22 of the draft of the Religious Groups Law.