Abstract: In the Records of Laws and Regulations in the Tang Dynasty, there are two versions of records about founding Kaiyuan Official Temples issued by Emperor Xuan-zong on June 1, the 26^th year of Kaiyuan. In its Volume 48, it is said that "the Cloud Temples in the two capitals and other prefectures are renamed Kaiyuan Official Temples". This is neither a fact nor the content of Emperor Xuan-zong's edict. Emperor Xuan-zong's edict that "local Buddhist and Taoist temples in favorable geographical locations in or near administrative centers shall be renamed Kaiyuan State Monasteries" in Volume 50 had been implemented effectively in each prefecture, which can be demonstrated by the fact that Kaiyuan Official Temples in each prefecture all meet these two requirements. In fact, Emperor Xuan-zong's edict was to inherit the tradition of establishing both Daoist and Buddhist temples and maintain the role of Daoism as the state religion in the Tang Dynasty.

Key words: Emperor Xuan-zong, Kaiyuan Official Temples, edict, implementation, significance