日本與中國對宗教團體資訊提出義務之規範與其效果之介紹

Introduction to the Regulations and Effects of Information Disclosure Obligations for Religious Organizations in Japan and China

因為宗教團體所具有的公益性，所以宗教團體可能享有一定的租稅優惠待遇或是來自於民間的捐贈，既然宗教團體可以享有這些來自於公部門或私部門的財務上支援，那麼宗教團體究竟使用這些資源從事何種活動或是根本不從事任何宗教活動，抑或是說宗教團體活動的內容與法規範所期待宗教團體所應發揮的功能是否相同，就是在法律上值得進一步探討的議題，而若要解決這些問題的話，在制度設計上又應該如何為之？對於宗教團體之規範又會涉及到對於宗教信仰自由之保護問題，在制度設計上是否也會涉及干預宗教信仰自由之疑慮？如何讓宗教團體發揮其應有設立目的之監督與避免形成對於宗教信仰自由之侵害，也是本文想藉日本與中國之作法提醒各界重視之議題。

Due to the potential of religious organizations to provide public welfare they may enjoy certain tax benefits or receive donations from the public. Given that religious organizations can receive financial support from both the public and private sectors, it is worth exploring from a legal perspective what activities these organizations engage in with these resources, or whether they engage in any religious activities at all. Additionally, whether these activities of religious organizations align with the functions expected by government regulations is a topic worth further legal examination. How should the system be designed to address these issues? The regulation of religious organizations also involves the protection of religious freedom. Does the system designed by governments to regulate religions raise concerns about interfering with religious freedom? The government supervision of religious organizations to ensure they fulfill their intended purposes without infringing on religious freedom is the focus of this article drawing from the situations in both Japan and China.