我國規範宗教之立法模式的再思：一般法律中制定特別規定之模式與宗教專法模式的比較

Rethinking Legislative Models for Regulating Religion in Taiwan: A Comparison between the Model of Embedding Special Provisions within General Laws and the Model of Religion-Specific Statutes

本文對於我國在規範宗教團體上的法制選擇進行比較、分析。本文的核心主張是，相較於宗教專法模式，「一般性法律中訂定關於宗教之特別規定」的模式是一個較佳的模式。本文從三個不同的角度來論證此一主張：宗教應被視為「私行動者」或「公行動者」的角度、對於釋字573號解釋批判性分析的角度，以及美國法學界關於宗教特殊性之論辯的角度。在正面論證之後，本文繼而討論對於在一般法律中制定特別規定之模式的兩個質疑，分別是該模式對於公益保護不周的質疑，以及該模式特別點出宗教作為差異化待遇之對象所可能造成的問題。本文的討論內容亦包括對於「宗教團體法」、「宗教基本法」，以及「反歧視法」等重要法律草案之正當性的檢視。

This article conducts a comparative analysis of the options regarding legal frameworks governing religious organizations in Taiwan. The central thesis of this article is that, compared to the model of enacting specific statutes for religious organizations, the model of embedding special provisions related to religion within general laws represents a better model. This argument is supported from three different perspectives: the perspective of whether religion should be regarded as“private actors”or“public actors”; a critical analysis of Judicial Yuan Interpretation No. 573; and the debates within American legal scholarship concerning the distinctiveness of religion.
This article also addresses two criticisms of the model of embedding special provisions related to religion within general laws: the concern that this model inadequately protects public interests, and the potential issues arising from explicitly singling out religion for differentiated treatment. The discussion of this article also includes an examination of the legitimacy of key draft laws such as the“Religious Groups Act,”the“Religion Fundamental Act,”and the“Anti-Discrimination Act.”