本文是針對1895年日本開始殖民統治臺灣之後，迄第四任臺灣總督兒玉源太郎為止的官方宗教政策及其法制化的經過，作一系統和深入的探討。本文的分析觀點，是以近代西方公共行政法的法學概念，來進行對當時日本官方宗教行政流程的剖析，使用的官方檔案是剛被譯出的，屬於臺灣總督府初期實際經辦的原始手稿資料，故證據力最強。另一方面，本文也針對「臨時臺灣舊慣調查會第一部」的調查資料和相關解說，參酌其他史料和研究成果，重新加以條理和詮釋，以重現久被學界忽視的當時重要學術成果。這對理解臺灣近代宗教法制化的實施經過，應有一定的幫助。

　　　　　This paper is a systematic and in-depth investigation on the process of the official religious policy and its legalization of the imperial. Japan's colonial rule in Taiwan since Japan's occupation of Taiwan in 1895 until the fourth Taiwan governor-general Kodama Gentaroo. The methodology is to use the legal concept of modern western public administration law to examine the then Japan's official religious administrative process. The official archives used are the recently translated manuscripts of Taiwan governor-general office. Therefore, the proof is the most powerful. On the other hand, this paper re-arrange and interpret the census data by "First Division of Temporary Taiwan Old Customs Survey Society" and relevant explanations in consulting with other historical materials and research result. This is to reveal the then important academic achievements which have been neglected by the academic circle. This will definitely help the understanding of the process of Taiwan's contemporary religious legalization.