• Journal of the Daesoon Academy of Sciences
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• v.34
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• pp.203-238
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• 2020

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.