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一、台湾地区宗教事务的管理机关台湾地区宗教事务的管理机关是一个自上而下的行政系统,最上面是“内政部”的民政司与社会司;其中负责宗教社团法人事务的是“内政部”社会司人民团体科,负责宗教财团法人、寺庙、神坛、聚会所等宗教事务是“内政部”民政司宗教辅导科。宗教团体的活动如果涉及其它行政机关的职权范围时,则由相应的机关管理,例如,宗教团体开设医院从事医疗活动的,管理机关是卫生部门。
I. Administrative Organization of Religious Affairs in Taiwan Taiwan’s administrative authority for religious affairs is a top-down administrative system with the top civil servants and social divisions of the “Ministry of the Interior”; among them, the legal person responsible for religious associations is “Ministry of the Interior ” Department of Social Affairs, People’s and Social Affairs Division, responsible for religious consortia, temples, altars, gatherings and other religious affairs is “Ministry of the Interior ” Civil Affairs Division religious counseling section. If the activities of a religious organization involve the terms of reference of other administrative organs, the activities of the religious organizations shall be governed by the corresponding organs. For example, if a religious organization opens a hospital for medical treatment, the administrative organ is the health department.