In contemporary Asian societies such as Taiwan, India, and Japan that are marked by "glocalization," there exist diverse religious phenomena characterized by border transgressions (ekkyō 越境) of religions beyond social contexts. In order to understand the trends of contemporary Taiwanese religions, scholars of religious studies must grasp the characteristics of these religious phenomena as they exist in Taiwan. At the same time, it is necessary to reexamine the frameworks of religious studies in the Taiwanese religious context since these frameworks are derived from modern Western religious traditions. It is also important for the scholars of religious studies to clarify the characteristics of religions or the religious both from the viewpoint of the Taiwanese religious context and from the viewpoint of the globalization of religions. In order to grasp the structural relationship of religious phenomena within contemporary Taiwanese society, this paper attempts to propose new perspectives in religious studies in order to understand how religions contribute and give influences to Taiwanese society.