灣以慎終追遠及促進家族團結為目的之祭祀公業，在社會型態之改變及人際網絡逐漸淡薄，乃使得祭祀公業逐漸失去祭祖之本質。而這些祭祀公業之土地因都市發展，其地目由過去之農業用地變為工商用地後，反造成派下員們間爭奪土地財產之糾紛。內政部早期是以清理土地為目的之態度而以「祭祀公業土地清理要點」來處理；惟現則轉換為以臺灣本土文化之維護、珍惜我國特有傳統之立場草擬「祭祀公業管理條例」，擬賦予祭祀公業特殊法人之地位。
但祭祀公業法制化之作業，如擬以「祭祀公業管理條例」來加以規範就必須處理女子繼承權之問題。是否還能維持傳統的以男系子孫為主之「宗祧繼承」，而排除女子之繼承為派下員？乃有基於憲法男女平等之價值之檢驗。而這實是中國漢人傳統文化男尊女卑之價值與西方法制價值男女平等觀之衝突。惟中國祭祀公業由來已久，是早於我國繼受西方法制以前即已存在的。如何用現在的法制觀來處理先人所遺留之祭祀公業？應該用更宏觀與彈性之思維來處理中國文化傳統與西方法治價值之衝突。
In order to pursue the tradition of prudently handling the deceased and appraisal of the forefathers, the establishment of the assets saw its prevalence in Taiwan at the end of the Chinese Empire and the begin of the Republic. Because of the transition from the agricultural society toward an industrial one, the human relations have been less close, the purpose of the assets metamorphosed, and the properties have become targets of disputes for the descendants. To arrange properties, the Ministry of the Interior has implemented the ”Arrangement Regulations for Worship Assets,” which grants the assets with status of artificial person.
