為探求我國於宗教自由權的保障，本文首先對宗教自由權之保障內涵加以闡明，而且由於我國憲法學說繼受自德國者頗多，故文中參考諸多德國憲法教義學之見解(貳)。再則論及公權力與宗教自由之衝突，尤其是對於台灣地區的政教衝突經驗有不同面向的解讀。另外，我國現行宗教規範主要為「監督寺廟條例」及「寺廟登記規則」，二者立法之年代皆甚早，政府遷台之後亦未加修正，僅藉助大量行政函釋補充，實有檢討之必要。而近年來有關「宗教團體法」之立法趨勢也於文中一併介紹(參)。最後則就大法官會議新近關於宗教立法之解釋一釋字第573號解釋加以評析，其中尤以「團體宗教自由權」之見解為重心。本文同時也要探究憲法實務對於宗教自由權的「憲法變遷J'以賦予宗教自由權保障之現代意義(肆)。

　　In order to exploring the protection of the right to religious freedom in the country, at the beginning of this thesis, an effort is made to explain the concept of the protection of religious freedom. Since many constitutional theories in this country originate from Germany, in this part of the thesis there are plenty of references made from the German constitutional principles. Following from these explanations, discussion is focused on the conflicts between the power of the public authorities and religious freedom, in particular the author tries to explain different aspects of political-religious struggle experiences in Taiwan. At present, the major laws which regulate religious practice are the supervision of Temple Act and the Temple Registration Rules. Both sets of legislation became law at a very early stage and have not been amended since the Government was forced to flee to Taiwan. However, there are plenty of administrative codes attempting to supplement them. In fact, these two pieces of legislation are in need of reviewing. Current legislative proposal over the Religious Organization Bill will also be discussed. Finally, the author wishes to analyze and make comment on the recently issued Interpretation No. 573 of the Judicial Yuan. This ruling is centered on the right of freedom of religious association. Meanwhile, the author wants to explain the changing concept of religious freedom in legal practice so as to give the right to religious freedom its modem day meaning.