近年來，國內部分新興宗教衍生諸多問題，受到國人議論，除內政部曾作出行政處分外，司法機關亦作出若干判決，政府並提出宗教團體法草案送交立法院立法。惟我國傳統上並無宗教自由之概念，宗教法規亦甚陳舊，如何對新興宗教加以規範遂成為值得討之課題。在外國之法律制度中，近數十年來就新興宗教應如何規範，累相當經驗，可為我國借鏡。本文除介紹新興宗教之定義外，並選擇其中具代表性之美國、德國、日本與俄羅斯等國之法律規範，介紹如后，期就我國新興宗教之法律規範具有參酌之價值。

Recently there are some religious controversies in Taiwan. Some are resolved by juridical judgments. The government drafts “Religious Group Law” and submits it to the Legislative Yuan to be scrutinized. There is no idea about religious freedom in Taiwan. And the law about religious affairs is out of date. How to regulate new religious groups by law becomes an important issue. There is much to be learned in respect to how to regulate new religious groups by Taiwan from many other countries. The author discusses the definition of new religion at first and then introduces the laws about new religions of five countries.