| 英文摘要 |
The Land-to-the-Tiller program was arguably the most consequential property redistribution policy in postwar Taiwan. This article examines religion as a category of state action, focusing on temples as both major landholders and political actors. Drawing on newly declassified government archives, it analyzes the legislation and implementation of the provision that allowed religious organizations to retain cultivated land under this policy. The study finds that the provision was not part of the original policy design but was incorporated into the legislative framework through local council mobilization. In practice, however, authorities imposed strict criteria for what constituted a legitimate religious organization. The Buddhist Association of China, with its institutionalized structure and recognition as a“legitimate religion,”was able to defend its members’property rights within the system. In contrast, the claims of popular religious temples were largely rejected. This article demonstrates the differential treatment of religious communities in the context of land reform and shows how postwar religious classification reshaped property relations between the state and religious institutions. |