「同姓」不婚與「同性」不婚均係婚姻法制下的禁婚形態，前者明定於舊律之中，而後者則是透過不語的方式予以駁斥。乍看之下，二者除同為禁婚之限外，似毫不相關，然透過相關史料的梳理，卻訝人發現二者實肇因於同樣的法律文化。 本文即以「同姓」不婚制與「同性」不婚制為主軸，探究前揭兩項制度在婚姻法制的遞嬗。特別是當西法東來，擇棄祖宗家法，轉而效尤泰西法律思潮之際，此兩項制度又是質變或延續？ 於耙梳相關史料後，本文將著眼於制度背後的法律文化，以探究係爭制度的可能成因。另外，亦將一併論及的是：於清季之末，定擬轉奉近代西方法律思潮後，傳統法律文化是已闔門而去，亦或是依舊重疊在我們的身影之間？

家族企業是台灣企業的重要組織型態，近年來全球化市場競爭帶給台灣家族企業主及其後代極大的挑戰，而這些企業主後代之生活條件和教育程度迥異於創業業主，企業後代的接班狀況是否會因環境與個人條件的變化而與過去不同，進而產生有別於傳統的生涯選擇？為瞭解上述問題，研究者曾經以質性研究方法針對某本土組織為對象完成「台灣家族企業中三代業主經營理念之變遷」的探索性研究。此個案分析結果顯示該家族三代信念相同，完全建構出該企業的特色，且傳承使命感強烈，不分世代都顯示出利家、護家的行為。因此本研究之目的是以量化研究方式來驗証「家族主義認同與後代接班行為之密切關係」是否也存在於一般台灣家族企業中，即針對企業後代探討「家族主義的認同」與接班行為(意願與結果)的關係，並欲進一步瞭解「個人評估」和「環境評估」如何調節這兩者間的關係。 本研究採問卷調查法進行，樣本為台灣上市公司及規模近似之企業主之後代94人。結果分析所得的重要結論為：(一)企業家後代「家族主義認同」和「接班行為」有正相關。(二)「家族主義認同」與「個人評估」、「環境評估」對於「接班行為」並無交互作用效果。(三)「個人評估」中之「資源利益」因素對「接班意願」最具解釋力，「環境評估」中之「家族支持」因素對「接班結果」最具解釋力。(四)年齡層在四十歲以上者，在「家族主義認同」和「接班意願」上，均高於較年輕的企業家後代。(五) 不同性別在「家族主義認同」、「接班意願」以及「家族支持」上有所差異，但在「接班結果」上並無差異。 / Family business is an important organizational context among Taiwan entrepreneurs. Global competition brings a huge challenge to owners and the succession across generations for the family business. The second or third generation has a different living standard and educational background than the original business founder. Will the succession be influenced by environmental and personal characteristics? Will the family business heirs not follow the traditional career choices of the family business founder? A pilot study used a qualitative research methodology to explore these questions in a local family business organization in Taiwan, interviewing three generations of family members. Based on the family member’s characteristics and beliefs this business developed its own culture. Because of their commitment to the family, every generation protects and profits the family. The purpose of this research is to use a quantitative method to understand how familism and succession across generations are closely related among Taiwan entrepreneurs. Will personal and environmental assessment influence the relationship between familism and succession? This research uses a self-report questionnaire completed by 94 younger generation members of the family business stock companies. The findings of this research are: 1) Identification of familism and succession behavior is positively related. 2) Familism, personal assessment and environmental assessment are independent from succession and showed no interaction. 3) In the dimension of personal assessment, the resource-benefit can best explain the will to succeed and in the dimension of environment assessment family support can best explain the result of succession. 4) Those above 40 years of age were more likely to identify familism and had more willingness to succession. 5) Males and females are different in identifying familism, the will to succession, and family support, but not much different in the result of succession.