宗教憲法因宗教本質上之先驗性與著重探討形而上之概念，故在概念定義上即有其困難。特別是我國宗教型態屬於普化、綜攝式之風貌與特殊之「游宗」宗教行為模式，且華人信仰態度屬多元包容型態，其信仰與世俗社會緊密結合，承襲傳統之價值理念與生活模式，呈現出一種遊走於寺院宮闕，著重信仰本質，忽略宗教形式，與宗教較無組織上聯繫，而僅有信仰上的來往，經由宗教儀式之操作來各取所需。由於多元、特殊之本土宗教型態，導致宗教定義更形困難，在宗教難以明確定義與宗教本質之超驗性、無法以科學理性論證特質之情況下，宗教自由之內涵界定與國家世俗法所生之扞格，國家行為之介入係屬侵害與否，此等議題相較於其他基本權而言則更形困難與難解。 我國宗教憲法的論述往往略過宗教學與社會學文獻之分析角度，僅單純直接從外國法的引進及法學層面的探討，忽略我國宗教型態面貌與外國宗教之差異性，反應在詮釋我國宗教憲法時，必須在本土宗教文化脈絡下討論，當援引國外學說案例之時，亦應做不同的法律解釋。 因此，本文嘗試從憲法學、宗教學、社會學三面向，來研究我國的宗教憲法內涵。從最根本屬於我國宗教風貌的瞭解，探討出符合我國宗教定義之解釋，再從比較法上觀察宗教自由的內涵與相關憲法案例的論證，再推導出我國宗教憲法之內涵，更進一步，去探討我國宗教平等、宗教寬容、宗教教育、政教分離等在憲法上所呈現的問題，與比較法上是否容有比附援引之處。最後，則檢視目前現行法規是否有背離憲法所保障的宗教自由之虞，並於文末對宗教團體立法提出些微建議。

本文探究的主題為宗教教育之合憲性，這個主題在本論文中包含三個子題：一、公立學校可否實施具有宗教信仰內涵的生命教育？二、國家可否禁止私立中小學開設宗教教育？三、憲法是否賦予新約教徒有權拒絕接受牴觸其宗教信仰之教育，而選擇在家教育的權利？針對這些問題，本論文首先從歷史分析的角度，探討宗教教育之發展。其次，闡釋宗教教育之合憲性基礎。最後，基於上述的研究基礎，再進一步判斷宗教教育之合憲性。 　　在公立學校之宗教教育方面。若依據政教分離之限定分離說觀點，生命教育的實施，如果能對於各種宗教信仰廣為介紹，保障學校成為一個以學生自我實現為核心之多元、開放、中立而寬容之場域，尚不至於違憲；但若只提供某一特定宗教信仰的內涵，使學生沒有選擇的可能性，將會違反政教分離原則。若從徹底分離說的觀點，生命教育的教材內容，如果其內容蘊含一特定宗教信仰內涵時，將會違反憲法之政教分離原則。 　　在私立學校之宗教教育方面。在公立學校以外的宗教教育，由於並不涉及政教分離原則，而為憲法宗教自由之保障對象；而且，私立學校基於其辦學之目的，得自由選擇教師及學生，且已事先告知其應接受之宗教教育課程，故私立學校得自由開設宗教教育課程；因此，我國禁止私立學校開設宗教教育課程，實已違反憲法對於宗教自由的保障。 　　在新約教會之案例方面。當父母之宗教信仰與學校之價值體系有衝突時，為保障父母之宗教自由，應承認父母享有入學義務拒絕權，而可以主張在家教育；但為了保障子女之受教育權，此種取代學校教育之在家教育，必須除了宗教內容之課程外，也必須提供相當於一般公、私立學校所實施之國民教育內容及程度，使其子女享有與一般學校學生同值之教育。 / The motif of the thesis is to investigate the constitutionality of the religious education. This thesis includes three sub-thesis: 1. could the public schools enforce the education of the life with the significance of the religion?2. could the state forbid the private primary and junior high schools to establish the religious education? 3.does the constitution authorize the Xinyue Protestants to decline the general education which offends against their religious beliefs and choose to be educated at home? Aiming at these problems, this thesis sets out from the stance of the historical analysis to inquire into the development of the religious education. Then, the thesis explicates the foundation of the constitutionality of the religious education. Finally, basing upon the aforesaid results, then further discuss the constitutionality of the religious education. 　　With the respect of religious education in the public schools, if according to the standpoint of the separation of church and state, the enforcement of the life education should spread various religions, secure the schools to provide a place for targeting the self-realization of the students and for the diversified, broadminded, neutralism and tolerance sphere, the aforesaid religious education is unlikely to unconstitutionality. But if the schools provide the one and only religious education, make the students have no selective possibility, and then these schools have acted against the principle of the separation of church and state . If from the standpoint of thorough split, the content of the teaching materials of the life education includes the courses of the one and only religion, then it acts against the constitutionality of the principle of the separation of church and state . 　　With the respect of religious education in the private schools, because the schools don’t involve the principle of the separation of church and state , therefore, they are targets of protection under the constitution for religious freedom; furthermore, the private schools may depend on its own purpose of establishment to freely select instructors and students and because being notified them about the required courses of religious education in advance, they may freely set up religious courses; our country forbids their setting religious courses have violated constitution. 　　With the respect of the case study of Xinyue Protestants, when the parents’ religious beliefs and the value system of the schools generate the conflicts, to protect the parents’ religious freedom the state should acknowledge that the parents have the right to decline the registration of their children for the required schooling education and may have right to educate their children at home; while to protect the rights of children for education as well, the substitute schooling education at home should provide similar content and standard of the general civil education as offered by the public and private schools in general in addition to the courses of religious education to let their children may also accept the equivalent education in the general schools.