現今的喪禮在面臨時代的變遷與人口結構的改變而發生少子化時，它的儀節執行會受到怎樣的影響﹖而殯葬業者對於受影響的喪禮儀節執行又有怎樣的因應措施﹖有待本研究尋求解答。本研究採取質性研究取向，並以「深度訪談法」與「文獻分析法」作為研究資料蒐集之主要方法；研究參與者的選取則是以「立意取樣」方式，選取年資最少五年以上的殯葬禮儀服務人員而且具禮儀師資格者共有十位；最後以「主題分析法」將訪談逐字稿文本，做系統性的歸納與分析。 獲致結論如下：壹、 喪禮儀節執行受到少子化影響的情形：一、 子女少無法分批輪流守靈二、 子孫少無法分工做滿七個七三、 家庭人口少多採停柩出或靈前出以取代租借禮廳舉行奠禮四、 子女少不返主及安靈將神主牌位寄放納骨堂（塔），朔望奠由納骨堂（塔）人員代勞貳、殯葬業者對喪禮儀節執行受少子化影響的因應措施：一、 建議喪家不守靈或是花錢請禮儀人員代勞，禮儀公司應視需求適時補充人員二、 建議出殯前雖然只做頭七與滿七，應於出殯後再繼續做完其他的七三、 建議喪家如不租借禮廳來舉行奠禮，業者應知會館方承辦人員，以利停柩出或靈前出順利進行四、 建議喪家將神主牌位暫奉納骨堂（塔），一年後再回家合爐或是永久供奉於納骨堂（塔），業者應找信用及管理良好的納骨堂（塔），以維護喪家的消費權益 承上述結論，研提建議如下：一、 檢討修正《平等自主慎終追遠–現代國民喪禮》一書，將因應少子化的措施納入，以利各界參考使用二、 還是要守靈，可找堂兄弟姊妹來幫忙，才不違背喪禮的功能三、出殯完後要繼續再做其他的七，以達慎終追遠、孝道倫理目的。 Funerals nowadays are facing generation and demographic structural changes; how will the low birth rate affect the ritual? What measures do the funeral practitioner take to respond to the affected funeral rituals? To find out the answers, this study adopted the qualitative research orientation, used in-depth interview and document analysis as the main methods of data collection. Participants for this study were selected on the basis of intentional sampling. Ten licensed funeral directors who has the experience in funeral industry for at least 5 years were chosen. Finally, the interview was written verbatim using thematic analysis to do the induction and analysis systematically. The research conclusions are as the followings: First, funeral rituals implementation is affected by the low birth rate: 1. There are fewer children to take turns doing the death watch.2. There are fewer children to divide the work for full seven.3. Small families usually use ting-jiou-chu or ling-chian-chu in replace of renting ceremony hall to hold ceremonies.4. Children don't return to their hometown often, so the memorial tablet is usually laid in the columbarium. Second, the advice in response to the affected funeral rituals are as the followings: 1. More customers ask the funeral homes to do the death watch for them so funeral homes are advised to consider hiring more employees if needed. 2. The funeral homes are advised to do first seven and full seven before the body is buried and then continue to complete the other sevens. 3. Advise the customers not to rent a ceremony hall for the ceremony, funeral director should inform case officer, make ting-jiou-chu or ling-chian-chu go smoothly. 4. The Memorial Tablet is advised to be put into the columbarium permanently or temporarily before returning to household altars one year after. Morticians are responsible for finding columbarium with good credit that manage perfectly to protect the consumer right of bereaved families. Based on the above conclusions, the recommendations according to the research are as the followings: 1. Review and amend the responding measures of low child birth rate to the book 平等自主慎終追遠–現代國民喪禮 for others to refer to. 2. It is important to keep the death watch tradition. One can find cousins to help so as not to violate the function of the funeral. 3. After the body is buried, one must continue to do the other sevens in pursuit of ethics and filial piety.
