宗教財團法人之特殊性及其應有規範：從「財團法人法」排除宗教財團法人適用及日本宗教法人法相關規定談起

The Particularity of Religious Foundations and their Regulation: The Exclusion of Religious Foundations from the“Foundations Act”and the Relevant Provisions from Japan’s“Religious Corporations Act”

作為各界期盼的陽光法案，財團法人法自2019年2月1日施行，然而，該法第75條明定宗教財團法人不適用該法，另以專法定之，因此我國目前共有宗教財團法人1，772家，被排除在財團法人法規範之外，相關監督問題令人關注。由於內政部規劃的宗教專法，已在立法院六進六出，顯然朝野尚未有共識，以致於專法遙遙無期。究竟宗教財團法人有何異於其他財團法人之特殊性，值得社會及政府另眼相待，使其排除於財團法人法的規範外？其次，在立法青黃不接之際，宗教財團法人之監督規定現況及問題為何？再者，其他國家的規範有何足資借鏡之處？最後，未來的宗教專法應如何規範才能滿足各界期待？主管機關於此過渡時期的監督又應該注意什麼原則？成為亟需探討的問題。

With the eager anticipation of the Sunshine Act, the Foundations Act came into effect on February 1, 2019. However, Article 75 of the law clearly stipulates that religious foundations are not included under this law, and a separate law is required. Currently in Taiwan, there are a total of 1,772 religious foundations all of which are excluded from the regulations of the Foundations Act. How are religious foundations different from other foundations? What can be learned from the norms of other countries? How should the future of religious law be regulated? These issues are in urgent need of discussion.