本論文藉新近發掘的二份史料：「日治末期臺南州宗教檔案」與「昭和十九年度　神社預算並決算檔案」，進行對日本治臺末期，特別是寺廟整理之後的臺南州之神社、寺廟、內地佛教、基督教、教派神道等各宗教結社的複雜糾葛情形，作再進一步的分析探究。在第一份的「日治末期臺南州宗教檔案」中，我們藉著檔案中要求對寺廟整理中止後的宗教結社調查，臺南州各郡市的調查回應報告內容，解析與傳統舊慣寺廟有關的北港朝天宮等五所寺廟，為何會出現在以非傳統舊慣寺廟、齋堂、神明會為調查對象的調查報告中。並再確認這些舊慣寺廟藉著與日本內地宗教，特別是臨濟宗、曹洞宗的聯絡關係，來「逃避」被整理的命運。而伴隨著寺廟整理，基督教的「進出」問題──即勸誘因寺廟整理失去信仰對象的臺灣人加入基督教的問題，也成為總督府警務局及文教局關注的議題。藉著史料中臺南州各郡市的各式各樣調查回復，我們可以瞭解寺廟整理已非僅神社與寺廟的相剋與對決而已，也牽扯上包含括基督教、佛教等各宗派間的教勢擴張問題，而寺廟整理運動中止後的臺灣人是否失去信仰對象？以及「寺廟復甦」問題亦迅速浮上檯面。第二份「昭和十九年度　神社預算並決算檔案」，本文先作史料介紹，並初步從嘉義神社、開山神社、五間厝神社、新化神社等四所神社的昭和十九年度決算書中，特別是神社收入的神符、賽錢等數額，來分析日本治臺末年神社的信仰實況，並與同時期的一些臺灣寺廟作初步的對比，藉此瞭解神社與寺廟的信仰深厚與澆薄問題。

The paper used two newly discovered historical sources, "The Religious Archives of Tainan State in the Late Japanese Colonization Period" and "The Archives of Shinto Shrine Budget and Final Accounts of Showa 19"to conduct more detailed analysis of the complex entanglements among the Shinto shrines, temples, inland Buddhism, Christianity, Sect Shinto, and other religious associations in Tainan State especially after the Temple Reorganization in the late Japanese Colonization Period.According to the first historical source, The Religious Archives of Tainan State in the Late Japanese Colonization Period, they requested all counties in Tainan State to report back any religious associations after the Temple Reorganization. We analyzed why the Taiwanese traditional temples like Beigan Chaotian Temple and other four similar temples were shown in the report which non-traditional temples, and deity worship associations were mainly the survey objects. Then we reconfirmed that these Taiwanese traditional temples relied on the liaison relationship with Japanese religions, especially the Rinzai School and the Soto school, to "avoid" being reorganized.And in the wake of the Temple Reorganization, the "permeation" issue of Christianity--- that is, to induce those loss of belief Taiwanese people to join the Christianity had also become an issue of concern for the Police Bureau, and the Cultural and Educational Bureau of Governor-General's Office. Because of various survey responses from Tainan counties in the historical source, we realized that the Temple Reorganization movement not only reflected the conflicts between Shinto shrines and temples, but also involved the religious powers expansion issues including Christianity, Buddhism and other religions. Therefore, whether Taiwanese people lost the object of belief after the movement and the "temple recovery" issue also quickly surfaced.The paper would first make the historical introduction of The Archives of Shinto Shrine Budget and Final Accounts of Showa 19, and initially began with the study of Kagi Shrine, Kaishan Shrine, Wujiancuo Shrine, and Shinhua Shrine in the final report concentrating on the shrine income from amulets and Saisen (money offered to the gods) to examine the actual situation of shrine belief in the late Japanese Colonization Period, and also conducted a preliminary comparison with some Taiwanese temples at the same period of time to learn about the deep or thin faith problems regarding the shrines and temples.