Abstract
This paper focuses on legal risks and risk management affecting foreign religions or foreign religious legal persons in Taiwan. Beginning with an overview of relevant legal norms, types, processes, precautions, other such considerations, the purpose of this paper is to assist foreign religions when they first come to Taiwan for development. The contents of this paper can inform the adoption of a suitable methodology. If foreign religions want to come to Taiwan to develop, there may be several methods for their development: 1. Send Individual Missionaries to preach in Taiwan 2. Send Groups to Preach in Taiwan: 1) specify these groups as temples (or religious groups called "Lingtai (靈臺)"). 2) form civil associations or unincorporated religious groups 3) cases of temples that have not been registered (or specified as "Lingtai") 4) cases of offices and independent property and religious purposes that are not registered with the government or registered as temples (differentiated from item 3) 3. Establishing a research center in Taiwan: When foreign religions have established religious consortia in foreign countries, they can come to Taiwan to set up branches. 4. The establishment of legal persons in Taiwan: These are divided into "school legal persons", "religious corporate legal persons" and "religious consortium legal persons." Each of the above types has a different law applicable to it. This article will introduce the contents of each applicable law and important related matters such as the relevant funds, setting incentive rules for outstanding religious groups, and religious groups applying for foreigners. Due to foreign-related factors in the development and setting up of foreign religions in Taiwan, Act Governing the Choice of Law in Civil Matters Involving Foreign Elements is the parent law for solving conflicts regarding laws and regulations. The spirit of Article 2 and Italian Private International Law, Article 25, Paragraph 1 and so on, adopts the legalism of establishing legal personhood. It is clear that the national law regarding legal persons is the law under which it was incorporated. Therefore, foreign religious legal persons who encounter legal issues in Taiwan fall under the national law, which was established as domestic law. Therefore, internal matters regarding foreign legal persons are also applicable to domestic law.
外國宗教或外國宗教法人到臺灣發展可能會遇到的法律風險以及該如何控管, 本文先以外國宗教到臺灣發展的可能性做法, 該法律規範, 類型, 流程, 注意事項…等作為本文撰寫之目的, 以便外國宗教一開始來臺灣發展時, 可以選擇適合自己的方式參考進行之。外國宗教若欲來臺發展, 其發展方式可能有幾種方法可以遵循 : 1. 宗教人士個別在臺傳教 2. 宗教團體在臺傳教, 樣態可為幾種 : 1) 以寺廟(或有宗教稱為「靈臺」)型態呈現。2) 以人民團體 (非法人宗教團體) 方式呈現。3) 未辦理登記寺廟(或有宗教稱為「靈臺 」) : 係事實上已存在之募建寺廟(或有宗教稱為「靈臺」)建築物, 因未符合辦理寺廟(或有宗教稱為「靈臺」)登記規定者, 而依據『未辦理登記寺廟(或有宗教稱為「靈臺」)補辦登記作業要點』要點所稱之未辦理登記寺廟(或有宗教稱為「靈臺」)。3. 非屬前者之具有辦事處及獨立之財產與宗教目的, 但未經政府立案或未經登記為寺廟(或有宗教稱為「靈臺」)者 (非法人宗教團體)。4. 在臺設立研究中心 : 外國宗教在外國已經設立財團宗教法人時, 來到臺灣設立分部, 得以研究中心的形態出現。5. 在臺設立法人 : 區分為「學校法人」, 「宗教社團法人」與「宗教財團法人」。以上各種類型各有不同對應的設立準據法適用依據, 本文將介紹各該準據法內容, 並介紹重要內容, 例如有關經費的部分, 對於績優宗教團體設有獎勵規範, 宗教團體申請外籍人士來臺研修教義的要點規範, 如為外文文件, 並應備具中文譯本等規定。外國宗教在臺發展因有涉外因素, 涉外民事法律適用法為我國選擇法規適用的母法, 該外國法人之屬人法事項依據涉外法規定, 係參考1979年泛美商業公司之法律衝突公約第2條及義大利國際私法第25條第1項等立法例之精神, 均採法人之設立準據法主義, 明定所有法人均以其所據以設立之法律為其本國法, 故外國宗教法人在臺之法律問題涉及到屬人法事項時, 係以其據以設立之法律為其本國法, 而外國法人之下列內部事項, 亦是依其本國法為準據法。