《台灣社會學》

「耕者有其田」堪稱戰後台灣最重大的產權重構政策。本文以現代國家建構中的分類政治為視角，聚焦寺廟作為重要土地持有者與政治行動者的角色。運用新開放的檔案資料，分析該政策中有關「宗教團體保留耕地」的立法與執行過程。研究發現，該條款並非政策規劃者的原始設計，而是在地方議會動員下才被納入政策框架。然而在執行過程中，國家嚴格限定「宗教團體」範疇，中國佛教會憑藉制度化的組織與「合法宗教」身分，得以在體制內維護其會員寺廟之產權；相對地，民間信仰寺廟的保留訴求多遭駁回。本文呈現不同宗教社群在土地改革政策中所面臨的協商空間與限制，並揭示戰後宗教分類困境如何重塑政教財產關係。

The Land-to-the-Tiller program was arguably the most consequential property redistribution policy in postwar Taiwan. This article examines religion as a category of state action, focusing on temples as both major landholders and political actors. Drawing on newly declassified government archives, it analyzes the legislation and implementation of the provision that allowed religious organizations to retain cultivated land under this policy. The study finds that the provision was not part of the original policy design but was incorporated into the legislative framework through local council mobilization. In practice, however, authorities imposed strict criteria for what constituted a legitimate religious organization. The Buddhist Association of China, with its institutionalized structure and recognition as a "legitimate religion," was able to defend its members' property rights within the system. In contrast, the claims of popular religious temples were largely rejected. This article demonstrates the differential treatment of religious communities in the context of land reform and shows how postwar religious classification reshaped property relations between the state and religious institutions.