Chapter  1 General Rules

Article 1
The Act for Ancestor Worship Guild in Taiwan (hereinafter referred to as the “Act”) is stipulated to promote filial piety in the country, continue the heritage of family traditions, and improve the management of properties for ancestor worship guild to create public interest and efficient land management.

Article 2
The “authorities concerned” referred in the Act is defined as follows: Central government, municipality government, county/city government, and district office.
The responsibilities of authorities concerned are listed below:
1. Central government：
(1) Devise the mechanism of ancestor worship guild and draft/interpret related regulations.
(2) Supervise and coach the local regulators’ responsibilities regarding ancestor worship guild
2. Municipality government, county/city government:
(1) Scrutinizing the registration of corporations in the ancestor worship related businesses.
(2) Supervise and provide coaching for corporations in ancestor worship related businesses.
3. District office：
For the corporations in the ancestor worship industry prior to the promulgation of the Act, they should abide by the instructions from District Offices for their registration, application for certificates and any related changes.
The responsibilities stated in Subparagraph 3 in the previous paragraph refer to municipality government or city governments, depending on the regions.
The related businesses responsible by district offices stipulated in this Act are the responsibilities of local district offices depending within their municipals or cities.
In the event that the dissidence is raised for businesses unlisted in paragraph 2, the Central Government should make decision based on deliberation with municipality government and county/city governments unless otherwise stipulated in the Act or other regulations.

Article 3
Terminologies:
1. Ancestor worship guild: A group of people aiming at providing services for ancestor worship or other worships based on the properties donated by the initiators.
2. Initiator: The individual or group who donates his or their properties to establish the guild.
3. The worshipped: The individuals who are worshipped by the ancestor worship guild.
4. Successor: The initiator and the individuals who inherited the authority from the initiator of the guild. The categorization of successors are listed below:
(1) The entire body: All the successors who have taken, or are taking the roles of the successors in the guild or corporation the date of establishment.
(2) Current successors: The current successors of the guild or the corporation.
5. Rights of successors: The rights of the successors in the guild or corporation.
6. Assembly: The assembly is constituted with the successors of the guild or corporations to deliberate business of regulations, business plans, budgets, accounting, arrangement of properties, electing managers and supervisors.

Article 4
For the guilds that existed before the promulgation of the Act, their successors should abide by related rules of their regulations. For those without any regulations, their successors should be the male offspring of the family (including adopted children). For those without any male offspring, they should designate the female members in the family who have not been married. The husbands of the female members via uxorilocal marriage or the male children carrying with their maiden names (including the ones that are adopted or without a lawful fathers) may also serve as successors. For the others (women, adopted female children and adopted sons-in-law) fulfilling one of the following criteria, they can serve as successors too:
(1) 2/3 of the entire body agrees their qualification.
(2) 2/3 of current successors agree their qualification (50% of the entire body must be present.)

Article 5
After the Act take effect, the successors of the guild and corporations should take the responsibility of the successor as a joint worshiper when they inherit the business.