日本宗教团体财产法律制度考察与启发

The Investigation and Enlightenment of the Japanese Property System of Religious Groups

日本的宗教团体依据《宗教法人法》规定的条件,能够成为宗教法人,拥有独立的财产权,受到宗教立法的特别规范与保护。宗教法上的财产必须用于宗教目的,进行礼拜用财产登记。宗教团体必须成立管理世俗事务的机构,对宗教财产加以管理,宗教财产的使用管理行为不但受到内部监查机构的监督,而且处分重要财产时,应当向信徒及其他利害关系人公告。这些财产方面的立法,为宗教活动奠定了物质基础,其根本目的在于实现信教自由原则。我国的宗教财产制度在维护宗教团体利益方面发挥了积极作用,但是,依然存在诸多问题,需要在立法理念、宗教财产登记、财产的管理与监督等方面借鉴日本的经验加以完善。

According to Religious Corporations Act, the Japanese religious groups can become religious juristic person, which has the independent property right that is specially regulated and protected by religious legislation. The Religious property must be used for religious purposes, and registered as the property for worship. The property and incomes related to religious purpose does not need to pay taxes. The use and management of religious property is subject to supervision, important dispose of properties should be announced to the believer and other interested persons. These property legislations have laid the foundation for religious activities, so to facilitate the realization of the principle of religious freedom.Chinese religious property law has played an active role in maintaining the interests of religious groups. However, there are still many problems that need to be improved by drawing lessons from Japanese experience in legislative concepts, religious property registration, property management and supervision.