本文主要探討當前臺灣宗教立法的背景和發展。在背景方面，作者以國家－社會－宗教三面的角度，說明當前宗教立法實為過去歷來要求宗教立法的延續，國家方面為對宗教團體的治控制動機，社會方面是對宗教的社會控制要求，而宗教方面則是要求宗教界所長期遭遇的困難。因為解嚴以及政治情勢的改變，當前宗教立法的治控制動機已經不復存在，但是國對宗教團體的行政監督仍然構成若干困難的來源。 本文主要分析內政部所提出的「宗教團體法草案」，說明其主要內容和重要條文的版本演變，並且也探應立法委員謝啟大所提出的「宗教法草案」，從宗教法人的創設，租稅公平所涉及的商業化防止和宗教服務之間的衝突，以及行監督和宗教自由之間的爭議，說明當前的宗教立法雖然比往年的草案已經有大幅進步，但仍面對若干困難有待解決和協商。

This paper explores the background and development of the religious legislation in Contemporary Taiwan. A triangle framework of state­religion-society is used to analyze the need and its extension to legislate a new religious act. A new religious act is needed for the state to control the dissent Christian group and new religious groups, is needed for the whole society to satisfy the function of "social control", and is more needed for the religious bodies to resolve their own problems produced by an unreasonable religious administration. Because the state is less politically motivated in the legislation process, the religious act drafted by the state is more possible to be accepted by the religious bodies. The main content and development of "Act of Religious Groups" drafted by the Ministry of Internals is discussed. Some difficulties about the property and framework of religious corporate, the balance between religious liberty and administrative supervision, and the controversy of tax exemption and commercialization of religious services remain unsolved.