本文在探討南宋時期福州的民間信仰，而「民間信仰」指的是流行於民間的「祠祀」信仰，不涉及佛教寺院和道教宮觀。分析地方志資料的結果顯示，在南宋時期，福州的民間祠祀有幾個特色：其一，成立於宋代的祠祀明顯地比前代多；其二，神祇大多源自福州本地；其三，人們因為各種原因為神明建祠立祀，其中「顯靈」是最重要的選擇；其四，所祀神祇種類多元，而以「人物類」且「平民」背景出身者為多。當時的福州祠祀，大致上從兩方面演變而來，一是「里社」，一是「叢祠」。由於「里社」祭祀不受官府監督，因此民間得按民俗進行祭祀；又社祭禮儀敗壞以及選擇其他更靈驗之神祇等因素，使得傳統露天的「里社」祭祀朝「祠廟」化發展。「叢祠」是宋人對祠祀的別稱，不一定是「淫祀」，也不是類型特殊的祠祀。臨水夫人的信仰源於福州，是一「平民」出身的「人物類」祠祀。其故事和信仰內容是奠基在福州傳統的民間習俗和觀念。相對於平民，士大夫對於何者才是「可祀之神」有自己的解釋方式，但並不致於在民間祠祀方面與平民嚴重對立。從臨水夫人的故事可以發現，士大夫利用民間祠祀，有助於和地方社會維持和諧的關係。

本論文寫作的目的，旨在對山經祭儀提出正確的詮釋，並說明我國古代山嶽信仰和祭 祀的情形。參考材料以先秦典籍為主，但盡量採用科際整合的方式，希望以客觀的態 度、多元的說明，使本論文的詮釋較接近事實真貌。 本論文內容，主要為： 一、探討山經祭儀中的「祠」字，在古文字、先奏文獻與山經祭祀中的意義、出現頻 率，並從而推斷山經祀典性質與成編的可能時代。 二、逐章敘述山經祭祀術語的含意，及各項祭儀在先秦的使用情形，以明瞭山經祭儀 的歷史淵源，與殷周祭祀的關係，及宗教意義。 三、將山經祭祀分為一般眾山祭祀和特殊山嶽祭祀兩大類，做一綜合性的敘述，分析 其祭祀等級與成因。 上述研究，得到以下結論： １．山經祀典的完成，不早於戰國。 ２．山經祀典的成編，與楚國關係密切。 ３．山經祭儀有繼承自殷周祭祀的特質，但也具有楚文化的色彩。

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第22408号 / 工博第4669号 / 新制||工||1729(附属図書館) / 京都大学大学院工学研究科建築学専攻 / (主査)教授 牧 紀男, 教授 冨島 義幸, 教授 三浦 研 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM

摘要 「祭祀公業」乃基於傳統習慣所形成擁有特殊性之「共有」，係以祭祀祖先為目的所設立之獨立財產。本文研究乃以祭祀公業條例第五十條規範過去所設立祭祀公業法人與現行民法成立之財團法人（宗祠財團法人）其設立目的及宗旨是否相同，又本條例針對過去設立之祭祀公業法人格之取得及未取得法人格時土地權屬應如何處理，及其條例規定衍生派下現員權屬爭議、及男女平權繼承是否妥當，予以分析祭祀公業權屬爭議問題。試圖從慎終追遠及延續傳統宗族舊慣的角度，以分析祭祀公業之權屬結構，盼能指出台灣從過去到現在實施清理祭祀公業政策之盲點，俾利政府實施祭祀公業清理制度的處理原則及法令修訂時的參考。 本文第二章有關祭祀公業及其相關規定之探討：就祭祀公業緣起、意義、制度沿革、派下的權利與義務及權屬爭議之解釋、判決、判例、規定加以彙整，並以祭祀公業之法律性質、派下員申報及登記、廢止解散等權屬問題之予以論述；第三章祭祀公業主體性問題之探討，首先是應探究祭祀公業共有法人所有之差異性；其次過去設立之祭祀公業法人格土地權屬之分析，另規範過去所設立祭祀公業財團法人（宗祠財團法人）之爭議問題；第四章以派下現員之清理、派下權與房份配置及祭祀公業之解散，並深入分析祭祀公業權屬爭議問題。 第五章結論與建議：第一、祭祀公業取得派下全員證明書後，依據私法自治原則及法律本質決定其權屬關係為「祭祀公業法人」，以符合下列祭祀公業原設立之宗旨。第二、祭祀公業依過去法令所設立宗祠財團法人，應准其辦理更名登記為祭祀公業法人，以符合祭祀公業之法律本質、設立宗旨及其主體性。第三、派下員之繼受取得應依設立時章程（鬮書）之約定；未約定時，則依宗祧繼承男子繼承為原則，女子繼承為例外。現存之祭祀公業，既係日據時期所設立，自應適用設立當時之繼承習慣。若為解決男女平權繼承的問題，而恣意以現代民法所規定之男女平權繼承概念予以清理，將導致產權複雜化及違背台灣先民設立祭祀公業慎終追遠之宗旨。第四、祭祀公業解散清算分配賸餘財產時應依設立時章程（鬮書）之約定；未約定時，則依舊慣以房份為原則，均分（推定均等）為例外。最後提出後續研究建議，首先，祭祀公業清理被編定公共設施用地者之財產權保障問題；再者，祭祀公業之資產委由「公益信託」管理之可行性；暨派下權之繼受制度如何定位以符合我國舊慣等，這些議題都值得深入研究。而本文期盼祭祀公業清理制度之實施，能明確界定派下員之權屬關係，以落實財產權之保障。 關鍵字：祭祀公業、法人、宗祠財團法人、男女平權繼承、鬮書 / Abstract “Ancestral estate” is a special, independent property of “joint ownership” formed by tradition and custom, whose purpose is to worship clan ancestors. This study intends to research the similarity of the purpose and objective for establishing the ancestral estate juridical person, governed by Article 50 of the “Statue Governing the Ancestral Estate” and the foundation (Ancestral Shrine Foundation), governed by the Civil Code. By focusing on the following issues: (a) Land ownership before and after acquiring corporate personality of ancestral estate; (b) Authority controversy between clan members; and (c) The appropriateness of inheritance equality between men and women, this study tries to analyze the authority structure of ancestral estate from the perspectives of “due sacrifice for the ancestor” and continuation of traditional custom of clan ancestor worshiping. The purpose of this study is to pinpoint the blind spot existing in the past and current governmental policy concerning ancestral estate so that the government may find useful reference in future implementation of relevant systems and enactment of regulations. Chapter two discusses the nature of ancestral estate and its related regulations: the origin, meaning, historic system timeline, rights and obligation of clan members, and the compilation of controversial interpretations, judgments, precedents, and regulation. Further discussion will also be given on the legal nature, reporting of clan member, and the authorities regarding the revocation and dissolution of organization. Chapter three discusses the subject matters of ancestral estate. Firstly, the difference between the juridical persons of ancestral estate is discussed. Secondly, analyze the land ownership of ancestral estate and regulate the issues existing in the ancestral estate foundation (Ancestral Shrine Foundation). Chapter four deals with the sorting out of clan members, share allocation of property ownership, dissolution of ancestral estate, and an in-depth analysis will also be given on the authority controversies. Conclusion and suggestion will be provided in Chapter five: (1) After acquiring staff certificate of ancestral estate, the ancestral estate shall be deemed as a “ancestral estate juridical person” in accordance with the principle of autonomy and legal nature of private law, to meet the following establishing objectives; (2) The ancestral shrine foundation established in accordance with past regulations shall be allowed to change name and registered as ancestral estate juridical person to meet the legal nature, establishing objective and objectivity; and (3) The inheritance acquisition of clan members shall abide by the terms and conditions set forth in the articles (book of property inheritance); in the event of no agreement is made, the principle of male inheritance in accordance with clan pedigree shall govern, with female inheritance as exception. The existing ancestral estate was first established in the Japanese occupation period, which was applicable to the inheritance practices of the time. If, in order to solve the inheritance equality problem between both sexes, the competent authority tries to sort out in an arbitrary way the current issue with the concept of modern Civil Code, it is bound to cause complexity and in violation to the objective of due offerings set forth by Taiwanese ancestors; (4) The ancestral estate shall set up articles (book of property inheritance) governing its dissolution, liquidation, allocation of residual property; if no agreement is made, it shall be based on pedigree as principle, with even distribution (assumed even) as exception. Finally, suggestions will be provided for subsequent studies concerning: Property protection regarding public facilities designated for the sorting out of ancestral estate; The feasibility of “public trust” management of the assets of ancestral estate; and how to position the system of inheritance acquisition in order to meet the national custom and traditional practices. The main purpose of this study is to realize the protection of property by giving a clearly defined authority of clan members through the implementation of sorting out system of ancestral estate. Keywords：Ancestral estate；Juridical person； Ancestral Shrine Foundation ； Equal inheritance of both sexes； book of property inheritance