Act for Ancestor Worship Guild Article 21
The guilds that have existed before the promulgation of the Act are valid groups if they have completed registration from local authorities based on the ActFor the guilds who have received the certificate of successors will be deemed as valid corporations that have applied for registration based on Section 1 of Article 25.The corporations of the guild have rights and responsibilities.Any guild having successfully registered as a corporation should use the name of “corporation” in the guild.
中文原文 祭祀公業條例第21條
本條例施行前已存在之祭祀公業，其依本條例申報，並向直轄市、縣（市）主管機關登記後，為祭祀公業法人。
本條例施行前已核發派下全員證明書之祭祀公業，視為已依本條例申報之祭祀公業，得逕依第二十五條第一項規定申請登記為祭祀公業法人。
祭祀公業法人有享受權利及負擔義務之能力。
祭祀公業申請登記為祭祀公業法人後，應於祭祀公業名稱之上冠以法人名義。
本條例施行前已核發派下全員證明書之祭祀公業，視為已依本條例申報之祭祀公業，得逕依第二十五條第一項規定申請登記為祭祀公業法人。
祭祀公業法人有享受權利及負擔義務之能力。
祭祀公業申請登記為祭祀公業法人後，應於祭祀公業名稱之上冠以法人名義。